The technical definitions for combustible dust vary. In Canada, the Hazardous Products Regulation (WHMIS 2015) defines combustible dust as  a mixture or substance that is in the form of finely divided solid particles that, upon ignition, is liable to catch fire or explode when dispersed in air.
Some rewards from employee incentive contests are exempt from income tax. Such rewards must be tangible personal property, for example, material goods that are for personal use and that are not deductable from the companyâs operating costs. Such rewards are not classified as income, but only up to the value of $1,600.
â Canada Pension Plan (CPP) contributions are shared by employers and employees. Self-employed individuals pay both the employee and employer portions. â Employment Insurance (EI) premiums are shared by employers and employees and set by The Canada Employment Insurance Finance Board (CEIFB). The first employee payroll tax known as the Social Security tax is for Old Age, Survivors and Disability Insurance (OASDI). â The second employee payroll tax known as the Medicare tax is for Hospital Insurance (HI). Business owners (YOU) are responsible for: