My husband is employed with a surveying company. He gets regular paychecks, with typical taxes and CPP taken off, etc.

He also gets paid via a seperate check from his employer for any hours he uses his personal equipment such as his chainsaw, his quad, or sled. This also includes a camp allowance for any time spent away from home. This is paid out per pay period, and is NOT taxed.

I'm looking for information on how to deal with this: ie: records to keep, best way to keep them (Simply vs Excel) Is he a sub-contractor? Does he use the T5018 to report the income?

I have browsed the CRA website, and not gleaned any further clarification, just made more questions to ask. I do plan on calling them and hopefully they can help out. Any pointers or suggestions are gratefully welcomed!

Thanks

Hi there:   If your husband's income is all T4 income from an employer, then there is no need to keep track of that in a bookkeeping software program like Simply.  You can use Excel if you want to keep track of his earnings.   Living Out Allowances are not taxable.  Nor are reimbursements for use of his personal equipment.     He must not also claim any expenses related to the use when he files his personal tax return though because he has been reimbursed by his employer.  Nor can he claim any living out expenses since he has been reimbursed for that as well.    

He is NOT a subcontractor if he is given a T4 from his employer for all his earnings. Rita Deering

It is not all included on his T4. Just his hourly wage is. They just cut him a seperate check for the other amounts.

As Rita indicated the other amounts are not taxable. They are considered as expense reimbursement and do not get reported on the T4 or the personal tax return.

Your husband is an employee and his total income from the employer is on the T4.

Clyde