This episode is the first of a two-part series on the small business deduction. We will be discussing some of the key concepts for businesses when determining eligibility for the small business deduction.

Payroll podcast

Small business deduction – Is your business eligible?

The Canada Revenue Agency's (CRA) payroll podcast is aimed at the Canadian payroll community and employers in general. In each episode, the host will talk to subject matter experts. They will cover important topics related to deducting, remitting, and reporting payroll deductions, detailed aspects and key concepts you need to understand to meet your obligations as an employer or payer, and other payroll questions the CRA is asked.

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Payroll podcast