Have you received a CPP/EI ruling?

If you have received a CPP/EI ruling, the following topics could be of interest to you:

Employer-employee relationship

Where an employer-employee relationship exists, the employer has responsibilities. Use the following links to learn more about the employer's responsibilities:

• Employer's responsibilities
• Keeping records
• EI and the Record of Employment
• T4 information return

Business relationship

Where a business relationship exists, the payer has responsibilities. Use the following links to learn more about the payer's responsibilities:

• Payer's responsibilities
• T4A information return
• T5018SUMM - Summary of Contract Payments
• T5018 - Statement of Contract Payments

Self-employed individuals

If you are a self-employed individual, you have the responsibility to pay both shares of CPP/QPP contributions. You may also have to pay your income tax and CPP/QPP contributions in instalments. Use the following links to learn more about these subjects:

• CPP contributions on self-employment and other earnings
• Making additional CPP contributions
• Paying your Income Tax by Instalments

CPP and/or EI Refund

As an employer or as a payer, you may be entitled to a refund for contributions and/or premiums that were remitted. Use the following links to learn more:

• CPP overpayment
• EI overpayment

As an individual, you may be entitled to a refund for overpayment of CPP contributions and/or EI premiums. See CPP and EI overpayments to learn more.

Special situations

Special rules concerning CPP/QPP, EI and income tax may apply for certain categories of self-employed individuals, including:

• Barbers and hairdressers;
• Drivers of taxis and other passenger-carrying vehicles;
• Fishers; and
• Placement and employment agency workers.

See Special situations to learn more about these rules.

Forms and Publications

• Forms and publications for Payroll