- September payroll liabilities due October 15.

- Continue working on the 2020 budget.

- If the 2020 offering envelopes have not arrived yet, check to make sure they have been ordered and determine their arrival date.

- August payroll liabilities due September 15. Since this date falls on a Sunday, the due date shifts to the next business day which is Monday September 16.

- Pay all bills from summer events.

- Plan timetable for working on the first draft of the 2020 budget for those with a December 31 year end.

- Ensure 2020 offering envelopes have been ordered. If you are looking for a great supplier for offering envelopes, see the recommendation for the NCS Church Envelope Company on our Membership (Preferred Services) page.

July payroll liabilities due August 15.

The Department of Finance Canada announced on December 27, 2018 the income tax deduction limits and expense benefit rates that will apply in 2019 when using an automobile for business purposes.

The limit on the deduction of tax-exempt allowances paid by employers to employees using their personal vehicle for business purposes during 2019 will be increased by 3 cents to 58 cents per kilometre for the first 5,000 kilometres driven and to 52 cents for each additional kilometre.

The rates for the Northwest Territories, Nunavut and Yukon are traditionally set 4 cents higher and they will increase to 62 cents per kilometre for the first 5,000 kilometres driven and 56 cents for each additional kilometre.

While the above information will be sufficient for most churches, additional details for specific situations including standby charges for the personal use of an employer provided vehicle, capital cost allowance, leasing costs, interest costs, etc. may be viewed on the Department of Finance Canada website.

On October 31, 2018 the Canada Revenue Agency released a document outlining what we can expect for the future of the Canada Pension Plan and the expected rate increases for contributions from employees and employers. The rate of 4.95% has been constant for several years and on Januray 1, 2019 we will see an increase of 0.15% to bring the new rate to 5.1%. There will be additional increases each year for at least the next seven years.

Full particulars, including the future rate increases, may be viewed on the CRA website at: The Canada Pension Plan Enhancement.