Delta Yard Maintenance offers a variety of services to its customers, including lawn and garden care, tree pruning, exterior painting, fence building/installation, eaves trough cleaning, snow removal, and other miscellaneous tasks. Delta employs five full-time salaried individuals and 15 to 20 part-time wage employees. During the year just ended, $194,392 was paid in cash to the part-time employees “under the table,” meaning that cash was paid to the employees and no payroll deductions were withheld. The part-time wage employees would not have paid income tax on the cash received because Delta would not have issued T4 slips. To cover up these payments, Delta claimed $194,392 in various other expenses that were not supported by documentation. You have just been hired by Delta as one of the five full-time individuals—the office manager. One of your many duties will be to keep the accounting records, including payroll.

Required 

Using the elements of critical thinking described on the inside front cover, comment.