That may be, but to buy into that I'd have to believe that WM had his ex-wife of 10+ years being paid outside the scope of Revenue Canada's requirement for deductions? Was he giving her a draw or something? AFAIK, Millardair would have had to be on quarterly remittances at a minimum. DM was a Director of Millardair and carried the title of CEO. I believe his pay could be legally accounted for as a draw and perhaps looked after by shareholders loans or something. IIRC, prior to WM's death, MB was not an officer for Millardair, had no ability to take or give shareholders loans. If she was in fact an employee prior, she would have been on the payroll and the bookkeeper would have had to make at the minimum, quarterly remittances on her behalf.
IMO, the bookkeeper knew how many people were on the payroll by the number of people she remitted for. When WM died and everyone was let go, she only had one- SS. Once MB became an officer/director for Millardair she would have been able to take draws from Millardair and not have to be processed as an employee. That's not to say she still doesn't have to claim it, but there's only a few ways to legally get money from a company, but it still has to be documented and declared as income, dividend or a loan or payback for a loan. It's been a while since I've had to deal with stuff like this, but IIRC, if you're an owner- you can borrow or take a draw, and if you're not an owner, you're either an independent contractor (working for more than one company) or and employee. The point to remember is that in the eyes of the law and the CRA, Millardair is it's own entity. Just because you're the son, daughter or mother of the owner(s) doesn't mean the company can pay you cash or give you a taxable benefit and circumvent the tax system. MOO
