Policy Forum: Future Workforce Models—Enabling the Shift

Canadian Tax Journal/Revue fiscale canadienne, Vol. 69, No. 2, 2021, pp. 559-574

16 Pages Posted: 9 Aug 2021

See all articles by Guy Jason

Guy Jason

Deloitte LLP - Deloitte Canada

Shivani Joshi

Deloitte LLP - Deloitte Canada

Date Written: August 3, 2021

Abstract

Embracing remote work, either fully or partially, allows employers to offer the flexibility that many employees are seeking and also to benefit from various cost savings. As organizations embark on this journey, there are many tax and payroll considerations that should be reviewed up front so that risks relating to non-compliance can be mitigated. What are these corporate tax and payroll considerations? Can a formal policy help to mitigate compliance risks? What are other considerations besides tax and payroll? Should government policy support this workforce shift? This article summarizes the various considerations in developing an organizational remote work policy and concludes that, as is the case for any other business strategy, remote work arrangements have their benefits provided that the associated complexity and costs can be effectively managed.

Keywords: Payroll, global, risk, taxation, policy, flexible

Suggested Citation

Jason, Guy and Joshi, Shivani, Policy Forum: Future Workforce Models—Enabling the Shift (August 3, 2021). Canadian Tax Journal/Revue fiscale canadienne, Vol. 69, No. 2, 2021, pp. 559-574, Available at SSRN: https://ssrn.com/abstract=3894573

Guy Jason (Contact Author)

Deloitte LLP - Deloitte Canada

8 Adelaide St West #200
Toronto, Ontario M5H 0A9
Canada

Shivani Joshi

Deloitte LLP - Deloitte Canada

8 Adelaide St West #200
Toronto, Ontario M5H 0A9
Canada

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