Tax department. The Canada Revenue Agency (CRΑ) administers the tax laws of Canada. Employers are responsible to the CRA and should have computer software and record keeping systems in place to meet employment-related deduction obligations.

Intentional misbehaviour. Inappropriate and deliberate behaviour violating the employment relationship. The behaviour must be intentional and the employee at fault. Examples include intentionally refusing to do the job, wilfully disregarding safety measures, and theft.

Debt tool. A debenture is a debt instrument used to raise capital. Debentures are typically used to raise short term capital for specific purposes such as adding an elevator to a building.  Debentures are unsecured by collateral or assets and are generally backed up by the creditworthiness of the borrower. A debenture was a former requirement in the old Society Act.

Subtract. An employer is required to deduct certain amounts from employees’ wages. Examples include income tax, employment insurance, and CPP which must be sent to the CRA . Another example in a unionized workplace are union dues which must be sent to the union.