1. The employment relationship Yuliia Fedorenko

2. Definitions Resignation (quitting): the formal notice to an employer of voluntary termination of employment by an employee. Tax evasion: a serious offence under federal and state statutes, that can result in fines or imprisonments. Dismissal (firing): is termination of the employment contract by the employer. Constructive dismissal: if an employer demotes an employee or pesters the employee to quit, the law holds this to be the same as being fired. Wrongful dismissal: is firing by the employer without cause or notice.

3. Income tax returns All Canadian employers and employee must pay income tax. If tax changes is registers in the Income Tax Act and regulations. If Canadian resident live in Canada only some month, it is possible to be taxed only for income earned during this period. Non residents must pay tax if they are earning any taxable income in Canada. Every working person once a year file income tax returns which based on his/her year’s income. The returns is due to the April of the next year. On that tax return, you state all your faxable income, deduction, tax paid, and credits. The Canadian tax year runs from 1st January – 31st December. Our average Canadian Tax Refund is $904. Tax returns are filed by social insurance number. If you submit a fake tax returns is imposed criminal liability.

4. The end of the employment relationship Reasons: Death: immediately terminates the employment relationship since employment is a personal relationship that requires the existence of both parties. Retirement: the termination of employment because the worker has reached the age understood to be the normal maximum for the job. Long- term disability: an employee cannot be dismissed or demoted for being absent from work due to the illness unless the illness lasts more than 12 week. Lay-offs: is situation when an employer decided that there is no longer enough work for all employees and asking them to stop reporting to work. Termination of employment: expiry of an employment contract, resignation, dismissal, wrongful dismissal and bankruptcy, buyouts and employers who will not pay.

5. Imployment insurance The employment Insurance Commission provides benefits to employee who become unemployed. To get this benefits people must pay income tax. If people self-employment or independent contractors, they haven’t right to take part in this program. The benefits, which unemployed get depends on number of weeks and salary he received in the last place of work. There is some weeks of waiting before people get benefits. This program available for: people, which are ill during long period, parental leave. Benefits are not payable at the termination of the contract: -if employee was fired for cause; -if employee quit his job; -on retirement;

6. Example in law: tax evasion In November 2015, Collyne Bast, a director of Blue Moon Oilfield Service Ltd., was found guilty for failure to file 2009 to 2013 corporate returns. The Court fined Mrs. Bast $1,200 in her capacity as director for each of the missing corporate returns. The court also fined Blue Moon Oilfield Services Ltd. $1,200 for each of the corporate returns for a total combined fine of $10,800. The court ordered Mrs. Bast to pay the fines by February 1, 2016. The outstanding returns have been filed.

7. Questions 1. Should Non-residents of Canada have opportunity to file tax returns? 2. Is it fair for the employees work in a room with cameras?

8. Citations Buckingham, D. E., & Delaney, R. C. (1997). Learning about law. Toronto: McGraw-Hill Ryerson. Macklin company, director, fined $10,800 for failure to file tax returns. (n.d.). Retrieved January 12, 2016, from http://www.cra-arc.gc.ca/nwsrm/cnvctns/sk/sk151126-eng.htmlhttp://www.cra-arc.gc.ca/nwsrm/cnvctns/sk/sk151126-eng.html Canadian tax returns for Non-Canadians. (n.d.). Retrieved January 13, 2016, from https://www.taxback.com/en/canada/tax-refund https://www.taxback.com/en/canada/tax-refund