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Payroll tax and employment agency contracts

Payroll tax audits often focus on payments to contractors, including whether payments are subject to payroll tax as wages paid to common law employees, or under the employment agency provisions or relevant contract provisions.  These three concepts are complex and evolving.  As such, it is prudent for businesses to seek tax advice.  In this article, tax lawyers, Lyndon Garbutt and DJ Alexander, consider the implications of a recent Court of Appeal decision, Integrated Trolley Management, regarding the employment agent provisions.  

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