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R&D incentives at risk

Mid-size businesses stand to lose research and development (R&D) incentives and miss out on promised company tax rate reductions as a new bill was introduced to Parliament, according to Grant Thornton.

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Lump Sum Payments – Employer Reporting

What should employers report on an employee’s statement of earnings (which most people still call a group certificate)? Do not include any amount shown at a lump sum payment field in Gross payments. You must show each lump sum payment as the appropriate payment type.

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