Schedule III of O Reg. guidelines

[SRT]

I am in the construction industry where work is generally all over Canada and North America and sometimes there is no board or travel paid. Noticing schedule III of the guidelines that recalculates income to include work expenses etc, has anyone ever done this before? And if so is there a form or procedure to follow when cs goes through FRO.

Deductions considered are:

1f. travel expenses and 1f1. motor vehicle expenses that are not covered
1g. concerning dues (figure this to be union or working dues)
4. Social assistance - deduct any amount of social assistance that is not attributable. (ei income that had to be obtained during bad times -recession, but has to be paid back when work picked up as the payback threshold was reached).

Thanks for any input.

[MS Mom]

I am in the construction industry where work is generally all over Canada and North America and sometimes there is no board or travel paid. Noticing schedule III of the guidelines that recalculates income to include work expenses etc, has anyone ever done this before? And if so is there a form or procedure to follow when cs goes through FRO.

Deductions considered are:

1f. travel expenses and 1f1. motor vehicle expenses that are not covered
1g. concerning dues (figure this to be union or working dues)
4. Social assistance - deduct any amount of social assistance that is not attributable. (ei income that had to be obtained during bad times -recession, but has to be paid back when work picked up as the payback threshold was reached).

Thanks for any input.

I do Union Construction Payroll. Are you in a Union? I can't see a Union company getting away with not paying a travel/board allowance.....but in any case....

All those expenses you refer to are tax deductible in nature, and should be reflected on the notice of assessment. There's tons of motor vehicle expenses that aren't work related that cannot be deducted. What you're looking for is a reduction for travel costs, not vehicle costs.....you have to repair the brakes, pay the licensing and insurance working or not working. Travel costs need to be validated by your employer for CRA reasons, there's a form for it.

The repayment of EI should only affect child support if you paid the agreed upon amount while collecting EI (instead of requesting a reduction in CS due to change in income). Otherwise, you're taking the reduction twice.

Any paystub will show the union dues/working dues deducted....as it also shows the pension amounts paid on the behalf of the worker too. Any union RRSP deductions will also show on the paystub ... and these amounts are considered taxable by Rev Can until the RRSP contribution receipt is provided.

All except the RRSP information (trade union driven RRSPs, if applicable - not a part of all bargained packages) are reflected in your T4.

[SRT]

I do Union Construction Payroll. Are you in a Union? I can't see a Union company getting away with not paying a travel/board allowance.....but in any case....

The repayment of EI should only affect child support if you paid the agreed upon amount while collecting EI (instead of requesting a reduction in CS due to change in income). Otherwise, you're taking the reduction twice.

A recent call out from the GTA to Thunder Bay for a 5 day shutdown, resulted in no board or travel. The guys were not told this until they got there. Far too many amendments and market recovery agreements coming out of the workers pockets.

I know of a situation where cs is based on the previous years income. This person was on ei for awhile and then after going out west, they had made a decent wage having to pay back a fair percentage of ei from the first half of the year. They had to pay back over $4000 in ei received, but this did not come off of their income until after line 150, where cs is calculated. Just wondering if it comes into play since cs was increased because of income not received (being paid back).

[MS Mom]

A recent call out from the GTA to Thunder Bay for a 5 day shutdown, resulted in no board or travel. The guys were not told this until they got there. Far too many amendments and market recovery agreements coming out of the workers pockets.

I know of a situation where cs is based on the previous years income. This person was on ei for awhile and then after going out west, they had made a decent wage having to pay back a fair percentage of ei from the first half of the year. They had to pay back over $4000 in ei received, but this did not come off of their income until after line 150, where cs is calculated. Just wondering if it comes into play since cs was increased because of income not received (being paid back).

If you're basing CS on previous year's income then the EI issue works itself out. They'll send you a T1 for repayment, for the year in which it was repaid, and your income will change accordingly. The NOA for the year that EI was collected will reflect the reduction in income due to EI benefits instead of employment benefits.

You may not have to repay EI though. Only frequent claimants have to. So, if this is your first claim in 10 years, there's no repayment.