Problem
I. What are the different categories and rates for the "Employer Health Tax" in 2021? What will the different categories and rates be for 2022? Manitoba, Canada.
II. We're a fairly small company, but I do try to treat my employees very well. Once a year, we have a special event where the entire staff goes out to dinner at a fancy restaurant and then to a concert or play together. It's fun and great for team building.
White Lily pays for all expenses, usually about $140 per person, when we have these events.
i. Explain if the value of this social event would be a taxable benefit for the employees.
ii. Provide a web link and name of the CRA Guide where I can find more information.