,canada ,rev5ue ,ag5cy ,t#djja 7#jf7 ,employ]s' ,guide ,payroll ,deduc;ns & ,remitt.es ,9 ,"o ,volume ,pr9t pages #d-de ,brl pages ;i-;xv & #a-bgj ,9dex ,brl ,page ,remitt.e due dates """"""""""""""""" #a ,new or regul> remitt] """""""""""" #b ,qu>t]ly remitt] """""""""""""""""" #b ,a3el]at$ remitt] """"""""""""""""" #c ,?re%old #a """"""""""""""""""""" #c ,?re%old #b """"""""""""""""""""" #c ,:at's ,new = #bjjg8 """""""""""""""" #d ,d y ne$ m 9=m,n8 """"""""""""""""" #f ,teletypewrit] us]s """"""""""""""" #f ,\r ,web site """"""""""""""""""""" #f ,electronic mail+ li/ """"""""""""" #f ,relat$ public,ns """"""""""""""""" #g ,employ] ,visits ,program """"""""" #g ,fil+ 9=m,n returns """"""""""""""" #h ,yr op9ion c.ts6 """""""""""""""""" #h ,ta# ( 3t5ts """"""""""""""""""""""" #aa ,*apt] #a--,2f y />t """"""""""""""" #ag ,:o %d use ? guide8 """""""""""""" #ag ,d y ne$ 6regi/] =a payroll deduc;ns a3.t8 """"""""""""""""" #ah ;i ,9dex ,3tacts & au?oriz$ repres5tatives """"""""""""""" #ai ,employ;t 9 ,quebec """""""""""" #ai ,*apt] #b--,g5]al 9=m,n """""""""""" #ba ,>e y an employ]8 """""""""""""""" #ba ,employ;t 0a tru/ee """""""""""" #bb ,tru/ee 9 bankruptcy """"""""" #bc ,e/ate executors or liquidators1 & adm9i/rators """"""""""""""" #bd ,pay] ( o!r am.ts """""""""""""" #bd ,:at >e yr responsibilities8 """"" #be ,keep+ records """"""""""""""""" #bg ,social 9sur.e numb] 7,,sin7 """ #bh ,,sin 2g9n+ )! numb] 8#i0 """""" #ca ,payroll deduc;ns ta#s """"""""""" #ca ,: tax ta#s %d y use8 """""""""" #cd ,:at %d y d if y d n h any employees =a p]iod ( "t8 """"" #ch ,*anges 6yr busi;s 5t;y """""""""" #ch ,:at %d y d if yr busi;s /ops op]at+8 """""""""""""""""""""" #ch ;ii ,9dex ,:at happ5s if y *ange yr busi;s /atus8 """""""""""""""" #ci ,:at %d y d if yr busi;s goes "? a re/ructure or reorganiz,n8 """"""""""""""""" #dj ,p5alties & 9t]e/ """""""""""""""" #da ,p5alty--,failure 6deduct """""" #da ,p5alty--,failure 6remit """"""" #db ,9t]e/ """"""""""""""""""""""""" #dc ,oblig,ns & liabilities """""""" #dc ,(f;es & puni%;t """"""""""""" #dc ,director's liabil;y """"""""" #dc ,waiv+ p5alties & 9t]e/ """""""" #dd ,h[ d y app1l an assess;t or a rul+8 """""""""""""""""""""""""" #de ,*apt] #c--,canada ,p5.n ,plan 3tribu;ns """""""""""""""""""""""" #dg ,"u :at 3di;ns d y deduct ,,cpp 3tribu;ns8 """"""""""""""""""""" #dh ,am.ts & b5efits subject 6,,cpp 3tribu;ns """""""""""""""""""""" #di ,employ;t1 b5efits & pay;ts n subject 6,,cpp 3tribu;ns """"""" #eb ;iii ,9dex ,exclud$ employ;t """""""""""""" #eb ,exclud$ b5efits & pay;ts """""" #ee ,,cpp 3tribu;n rate & maximum """" #eg ,h[ d y det]m9e h[ m* ,,cpp 3tribu;ns 6deduct8 """"""""""""" #fj ,! manual calcul,n me?od """"""" #fj ,prorat+ ! maximum 3tribu;n =! ye> """""""""""""""""""""""""""" #fb ,:5 6prorate """"""""""""""""""" #fb ,h[ 6prorate """"""""""""""""""" #fd ,-mis.ns pd at irregul> 9t]vals "" #fg ,employees :o >e 2t #fj & #gj ye>s old """"""""""""""""""""""" #fh ,,cpp ov]pay;t """"""""""""""""""" #gj ,recov]+ ,,cpp 3tribu;ns """"""""" #ga ,,cpp cov]age 0an employ] resid5t \tside ,canada """"""""" #gd ,canada's social secur;y agree;ts ) o!r c.tries """"""""" #gd ,*apt] #d--,employ;t ,9sur.e premiums """"""""""""""""""""""""" #gg ,"u :at 3di;n d y deduct ;,,ei premiums8 """""""""""""""""""""" #gg ;iv ,9dex ,am.ts & b5efits subject 6;,,ei premiums """"""""""""""""""""""" #gh ,employ;t1 b5efits & pay;ts n subject 6;,,ei premiums """""""" #hj ,exclud$ employ;t """""""""""""" #hj ,exclud$ b5efits & pay;ts """""" #hf ;,,ei premium rate & maximum """"" #hh ,quebec ,p>5tal ,9sur.e ,plan 7,,qpip7 """"""""""""""""""""""" #ia ,h[ c y reduce ! rate ( yr ;,,ei premiums if y h a %ort-t]m 4abil;y plan8 """""""""""""""""" #ia ,h[ d y det]m9e h[ m* ;,,ei premiums 6deduct8 """""""""""""" #id ,! manual calcul,n me?od """"""" #ie ;,,ei ov]pay;t """"""""""""""""""" #if ,recov]+ ;,,ei premiums """""""""" #ig ,e/abli%+ ! numb] ( 9sura# h\rs = ,record ( ,employ;t purposes #ajj ;,,ei &! ,record ( ,employ;t """" #ajc ,*apt] #e--,p5.na# & ,9sura# ,e>n+s ,review 7,,pier7 """"""""" #aje ,:y is a review important8 """" #ajf ;v ,9dex ,,cpp defici5cy calcul,ns """"" #ajg ;,,ei defici5cy calcul,ns """"" #ajh ,*apt] #f--,deduct+ 9come tax """"" #aaa ,=m ;,,td#a1 ,p]sonal ,tax ,cr$its ,return """"""""""""""" #aaa ,employ;t 9 ,quebec """"""""""" #aad ,claim codes """""""""""""""""" #aad ,reque/ = m tax deduc;ns f employ;t 9come """""""""""""" #aae ,deduc;n = liv+ 9 a prescrib$ z"o """"""""""""""""""""""""" #aaf ,=m ;,,td#a;,x1 ,/ate;t ( ,-mis.n ,9come & ,exp5ses = ,payroll ,tax ,deduc;ns """"""" #aaf ,tax deduc;ns f -mis.n remun],n """""""""""""""""""" #aah ,=m ;,,td#c;,f1 ,fi%]'s ,elec;n 6,h ,tax ,deduct$ at ,s\rce """ #aai ,remun],n subject 69come tax """" #abj ,reduc+ remun],n subject 69come tax """"""""""""""""""""""""""" #aba ,lr ( au?or;y """"""""""""""""" #abd ;vi ,9dex ,,rrsp 3tribu;ns y )hold f remun],n """""""""""""""""""" #abe ,3tribu;ns 6an ,,rpp """""""""" #abg ,h[ d y calculate h[ m* 9come tax y h 6deduct8 """""""""""""" #abh ,tax deduc;ns on o!r types ( 9come """"""""""""""""""""""" #abi ,lab\r-sponsor$ funds tax cr$its """""""""""""""""""""" #abi ,non-resid5t employees :o p]=m s]vices 9 ,canada """"""""""""" #acj ,applic,n =a waiv] ( tax )hold+ """""""""""""""""""""" #acj ,*apt] #g--,special pay;ts """""""" #acc ,bonuses & retroactive pay 9cr1ses """"""""""""""""""""""" #acc ,,cpp 3tribu;ns """"""""""""""" #acc ;,,ei premiums """""""""""""""" #acd ,9come tax """""""""""""""""""" #ace ,directors' fees """""""""""""""" #ada ,resid5t & non-resid5t directors """"""""""""""""""" #ada ;vii ,9dex ,y only pay directors' fees ,,cpp 3tribu;ns """"""""""" #adb ;,,ei premiums """""""""""""" #add ,9come tax """""""""""""""""""" #add ,y pay directors' fees 9 a4i;n 6a sal>y """""""""""""""""""" #ade ,applic,n =a waiv] ( tax )hold+ """""""""""""""""""""" #adf ,employees pr(it %>+ plan 7,,epsp7 """""""""""""""""""""" #adf ,ov]"t pay """""""""""""""""""""" #adg ,,cpp 3tribu;ns1 ;,,ei premiums1 & 9come tax """"""" #adg ,sal>y def]ral >range;ts """""""" #adg ,prescrib$ plans or >range;ts """ #adh ,,cpp 3tribu;ns """"""""""""" #adi ;,,ei premiums """""""""""""" #adi ,9come tax """""""""""""""""" #adi ,)drawal f ! prescrib$ plan """ #aej ,retire;t -p5s,n >range;ts """""" #aea ,)hold+ & remitt+ """"""""""""" #aea ,retir+ all[.es """"""""""""""""" #aec ,transf] (a retir+ all[.e """ #aee ;viii ,9dex ,retroactive lump-sum pay;ts """" #afa ,)hold+ rates = lump-sum pay;ts """""""""""""""""""""" #afc ,vac,n pay & public holi"ds """"" #afd ,! employee takes holi"ds """"" #afd ,,cpp 3tribu;ns """"""""""""" #afd ;,,ei premiums """""""""""""" #afe ,9come tax """""""""""""""""" #afe ,! employee does n take holi"ds """"""""""""""""""""" #afe ,,cpp 3tribu;ns """"""""""""" #aff ;,,ei premiums """""""""""""""" #aff ,9come tax """""""""""""""""" #aff ,wages 9 lieu ( t]m9,n notice """ #afg ,wage-loss replace;t plans """""" #afh ,"w]s' -p5s,n aw>ds """"""""""""" #agj ,report+ require;ts """"""""""" #agj ,! ,t#d slip & ,t#ejjg slip1 ,/ate;t ( ,b5efits """""""""" #aga ,adv.es or loans """""""""""""" #agb ,adv.es or loans n repd """"""" #agb ,adv.es 0a ?ird "py """"""""""" #agc ,top-up am.t """""""""""""""""" #agd ;ix ,9dex ,adju/;t p]iod = new "w]s' -p5s,n claims """"""""""""""" #age ,-mis.n de la sant@e et de la s@ecurit@e au travail 7,,csst7 """""""""""""""""""" #age ,h[ 6tr1t "w]s' -p5s,n bo>d pay;ts "u di6]5t circum/.es #agf ,employ] 3t9ues 6pay regul> wages """"""""""""""""""""" #agf ,employ] pays adv.es equal 6! expect$ "w]s' -p5s,n bo>d aw>d & an am.t 9 a4i;n 6? adv.e """"""""""""""""""""""" #agg ,special pay;ts *>t """"""""""""" #ahj ,*apt] #h--,special situ,ns """"""" #ahi ,b>b]s & hairdress]s1 driv]s ( taxis & o!r pass5g]-c>ry+ vehicles """""""""""""""""""""" #ahi ,b>b]s & hairdress]s """""""""" #ahi ,,cpp 3tribu;ns & 9come tax #aij ;,,ei premiums """""""""""""" #aij ,driv]s ( taxis & o!r pass5g]- c>ry+ vehicles """""""""""""" #aib ;x ,9dex ,,cpp 3tribu;ns & 9come tax #aic ;,,ei premiums """""""""""""" #aic ,em]g5cy volunte]s """""""""""""" #aie ,rules = ,,cpp 3tribu;ns1 ;,,ei premiums1 & 9come tax deduc;ns """""""""""""""""""" #aif ,,cpp 3tribu;ns """"""""""""" #aif ;,,ei premiums """""""""""""" #aig ,9come tax """""""""""""""""" #aih ,employees (a tempor>y-help s]vice firm """"""""""""""""""" #aih ,employees ) p[] saws or tree trimm]s """"""""""""""""""""""" #aii ,employ+ a c>egiv]1 baby-sitt]1 or maid """"""""""""""""""""""" #bjj ,:5 >e y 3sid]$ 6be an employ]8 """""""""""""""""""" #bjj ,employ;t \tside ,canada """""""" #bja ,ov]s1s employ;t tax cr$it """" #bjc ,canadian ,9t]n,nal ,develop;t ,ag5cy 7,,cida7 """"""""""""" #bjf ,fi%]s & ,employ;t ,9sur.e """""" #bjf ,place;t & employ;t ag5cy "w]s "" #bjf ;xi ,9dex ,s1sonal agricultural "w]s program """"""""""""""""""""""" #bjh ,/atus ,9dian employees """"""""" #bji ,def9i;ns """"""""""""""""""""" #bji ,9dian """""""""""""""""""""" #bji ,res]ve """"""""""""""""""""""""" #bji ,/atus ,9dian liv+ on a res]ve """""""""""""""""""" #baj ,employ] resid5t on a res]ve #baj ,guidel9es """""""""""""""""""" #baa ,taxa# sal>y or wages pd 6,/atus ,9dians """"""""""""" #bab ,,cpp 3tribu;ns1 ;,,ei premiums1 & 9come tax """"" #bab ,non-taxa# sal>y or wages pd 6,/atus ,9dians """"""""""""" #bac ,canada ,p5.n ,plan """"""""" #bac ,applic,n = cov]age "u ,,cpp #bac ,employ;t ,9sur.e """"""""""" #bad ,*apt] #i--,remitt+ payroll deduc;ns """""""""""""""""""""""" #bae ,>e y a new remitt]8 """""""""""" #bae ;xii ,9dex ,remitt] types & due dates """""" #baf ,regul> remitt] """"""""""""""" #bag ,qu>t]ly remitt] """""""""""""" #bag ,a3el]at$ remitt] """"""""""""" #bbj ,?re%old #a """"""""""""""""" #bbj ,?re%old #b """"""""""""""""" #bba ,associat$ corpor,ns """""""""" #bbb ,remitt.e frequ5cy """""""""""" #bbc ,:at if yr remitt.e due date falls on a ,satur"d1 ,sun"d1 or public holi"d8 """"""""""" #bbc ,av]age mon?ly )hold+ am.t 7,,amwa7 """""""""""""""""""" #bbc ,remitt.e =ms """"""""""""""""""" #bbd ,=m ;,,pd#g;,a """""""""""""""" #bbe ,=m ;,,pd#g;,a has ?ree "ps3 #bbe ,=m ;,,pd#g;,a7;,,tm7 """"""""" #bbh ,=m ;,,pd#g;,a7;,,tm7 has two "ps3 """""""""""""""""" #bbi ,=m ;,,pd#g;,a-,,rb """"""""""" #bcb ,=m ;,,pd#g;,a-,,rb has two "ps3 """""""""""""""""""""" #bcc ;xiii ,9dex ;,e-;,,pd#g;,a """""""""""""""" #bcc ,miss+ or lo/ remitt.e =ms """" #bcd ,n mak+ a remitt.e """""""""""" #bcd ,tele,reply """"""""""""""""" #bce ,h\rs ( op],n """"""""""""""" #bce ,:at d y d 2f y call ,tele,reply8 """""""""""""" #bcf ,h[ d y use ,tele,reply8 """" #bcf ,remitt.e me?ods """""""""""""""" #bch ,electronic,y """"""""""""""""" #bch ,at yr f9ancial 9/itu;n """"""" #bci ,us+ an ,,atm 7automat$ tell] ma*9e7 """""""""""""" #bci ,0mail """""""""""""""""""""""" #bci ,d y h m ?an "o a3.t8 """"""""""" #bdj ,notice ( ,assess;t """"""""""""" #bda ,s]vice bur1us """""""""""""""""" #bda ,remitt+ ]ror """"""""""""""""""" #bdb ,app5dices """""""""""""""""""""""" #bdc ,app5dix #a--,ye>-5d calcul,n ( deduc;ns = employee ,,cpp 3tribu;ns 7#bjjf7 """"""""""""" #bdc ;xiv ,9dex ,app5dix #b--,employee's ,,cpp basic exemp;n = v>i\s #bjjf pay p]iods """""""""""""""""""" #bdh ,app5dix #c--,ye>-5d calcul,n ( deduc;ns = employee ;,,ei premiums 7#bjjf7 """""""""""""" #bdi ,app5dix #d--,canada's social secur;y agree;ts ) o!r c.tries #bea ,": 6f9d ''' """""""""""""""""""""" #bei ,a4resses """"""""""""""""""""""""" #bfi ,ottawa ,te*nology ,c5tre """"""" #bfi ,tax s]vices (fices """"""""""""" #bfi ,tax c5tres """"""""""""""""""""" #bfi ;xv ,transcrib]'s note3 7,front cov]7 ,canada ,rev5ue ,ag5cy ,employ]s' ,guide ,payroll ,deduc;ns & ,remitt.es ,t#djja ,rev4 #je ,transcrib]'s note3 7,9side front cov]7 ,remitt.e due dates ,transcrib]'s note3 7,! >1s \tl9$ 9 r$ >e 9dicat$ by 8,/>t \tl9e0 & 8,5d \tl9e0 at ! left m>g947 #a ,/>t \tl9e ,new or regul> remitt] ,we h 6.rcv yr deduc;ns on or 2f ! fifte5? "d (! mon? af ! mon? y made !m4 ,qu>t]ly remitt] ,if y >e eligi# = qu>t]ly remitt+1 we h 6.rcv yr deduc;ns on or 2f ! fifte5? "d (! mon? immly foll[+ ! 5d ( ea* qu>t]4 ,! qu>t]s >e3 --,janu>y 6,m>* --,april 6,june --,july 6,septemb] --,octob] 6,decemb] ,! due dates >e ,april #ae1 ,july #ae1 ,octob] #ae1 & ,janu>y #ae4 #b ,a3el]at$ remitt] ,?re%old #a ,we h 6.rcv yr deduc;ns 0! foll[+ dates3 --= remun],n pd 2f ! sixte5? "d (! mon?1 0! tw5ty-fif? "d (! same mon? --= remun],n pd af ! fifte5? "d (! mon? b 2f ! f/ "d (! foll[+ mon?1 0! t5? "d (! foll[+ mon? ,?re%old #b ,we h 6.rcv yr deduc;ns 0! ?ird "w+ "d af ! 5d (! foll[+ p]iods3 --! f/ "? ! sev5? "d (! mon? --! eit \tl9e ,y c use \r new ,payroll ,deduc;ns ,onl9e ,calculator 7,,pdoc7 6calculate yr payroll deduc;ns4 ,! calculator has ! same f1tures z ! ,ta#s on ,diskette 7,,tod7 program & c 2 a3ess$ "? _+www.cra.gc.ca/payroll_:4 ,! gross e>n+s ( b>b]s & hairdress]s1 taxi driv]s & driv]s ( o!r pass5g]- c>ry+ vehicles1 z well z "w]s 5gag$ 9 a place;t or employ;t ag5cy c 2 report$ on _! ,t#d slip4 ,see ! ,employ]'s ,guide--,fil+ ! ,t#d slip & ,summ>y 7,,rc#dabj7 = report+ 9/ruc;ns4 ,? guide 0 pr9t$ 2f ! ,canada ,p5.n ,plan 7,,cpp7 & ,employ;t #d ,:at's new = #bjjg8 ,9sur.e 7;,,ei7 rates = #bjjg 7 rel1s$4 ,6obta9 ! curr5t rates & maximums = #bjjg1 get ! ,janu>y ,payroll ,deduc;ns ,ta#s 7,t#djcb7 or see _+www.cra.gc.ca/payroll_:4 ,my ,busi;s ,a3.t1 ,,cra's new onl9e s]vice1 provides 3v5i5t & secure a3ess 6a gr[+ range ( p]sonaliz$ busi;s a3.t 9=m,n & s]vices4 ,see _+www.cra.gc.ca/mybusinessaccount_: = m 9=m,n4 ,/>t+ 9 ,april1 #bjjg1 if y >e an employ] &a ,,gst/,,hst regi/rant1 y may rcv a mon?ly /ate;t ab yr ,,gst/,,hst a3.t 6help y /ay up-to- date4 ,^! new /ate;ts w 2 s5t 6y only if "! is activ;y on yr ,,gst/,,hst a3.t4 ,5d \tl9e #e ,d y ne$ m 9=m,n8 ,if y ne$ m help af y r1d ? guide1 see _+www.cra.gc.ca_: or call #a-hjj-iei-eebe4 ,6get =ms & public,ns1 see _+www.cra.gc.ca/forms_: or call #a-hjj-iei-bbba4 ,teletypewrit] us]s ,if y use a teletypewrit] 7,,tty71 y c call \r bil+ual 5quiry s]vice at #a-hjj-ffe-jced4 ,\r ,web site ,6get ! mo/ updat$ payroll 9=m,n & products1 we 9vite y 6visit _+www.cra.gc.ca/payroll_:4 ,electronic mail+ li/ ,we c notify y immly ab new 9=m,n on payroll deduc;ns & remitt.es4 #f ,electronic mail+ li/ ,6subscribe1 free ( *>ge1 see _+www.cra.gc.ca/lists_:4 ,relat$ public,ns --,payroll ,deduc;ns ,ta#s 7,t#djcb7 or ,,tod 7,t#dadc7 --,employ]'s ,guide--,fil+ ! ,t#d ,slip & ,summ>y 7,,rc#dabj7 --,employ]'s ,guide--,taxa# ,b5efits 7,t#dacj7 --,deduct+ ,9come ,tax on ,p5.n & ,o!r ,9come1 & ,fil+ ! ,t#d;,a ,slip & ,summ>y 7,,rc#daeg7 --,keep+ ,records 7,,rc#ddji7 --,employee or ,self-,employ$8 7,,rc#daaj7 ,employ] ,visits ,program ,we (f] an on-site 3sultative s]vice 6provide any help y may ne$ ) payroll deduc;ns4 ,z "p ( ? program1 we c visit #g ,remitt.e due dates y 6help ) pro#ms y h4 ,if y wd l 9=m,n ab ? s]vice1 call #a-hjj-iei-eebe4 ,fil+ 9=m,n returns ,y h 6file a ,t#d or ,t#d;,a 9=m,n return1 z applica#1 & =w>d 9=m,n slips 6yr employees ea* ye> 0! la/ "d ( ,febru>y foll[+ ! cal5d> ye> 6: ! 9=m,n returns apply4 ,= 9=m,n on h[ 6report ! employees' 9come & deduc;ns on ! appropriate slips & summ>y1 see _+www.cra.gc.ca/slips_: or get "o (! relat$ public,ns4 ,electronic fil+ 9=m,n c 2 f.d at _+www.cra.gc.ca/magmedia_: or _+www.cra.gc.ca/t4internet_:4 ,yr op9ion c.ts6 ,if y h any -;ts or su7es;ns on ! 9=m,n 3ta9$ 9 ? guide1 we want 6he> f y4 #h ,yr op9ion c.ts6 ,s5d yr -;ts to3 ,taxpay] ,s]vices ,directorate ,canada ,rev5ue ,ag5cy #gej ,h]on ,road ,ottawa ,,on ,k#a;,a #j;,l#e ,major payroll deduc;ns *anges t h tak5 place s9ce la/ ye> >e \tl9$ 9 r$4 ,if y h a visual impair;t1 y c get \r public,ns 9 brl1 l>ge pr9t1 or etext 7;,,cd or diskette71 or on audio cassette or ,,mp#c4 ,= details1 visit \r ,web site at _+www.cra.gc.ca/alternate_: or call #a-hjj-iei-bbba4 #i #aj ,ta# ( 3t5ts #d ,page ,*apt] #a--,2f y />t """""""""""""""" #e ,:o %d use ? guide8 """"""""""""""" #e ,d y ne$ 6regi/] =a payroll deduc;ns a3.t8 """""""""""""""""" #e ,*apt] #b--,g5]al 9=m,n """"""""""""" #e ,>e y an employ]8 """"""""""""""""" #e ,:at >e yr responsibilities8 """""" #f ,payroll deduc;ns ta#s """""""""""" #g ,*anges 6yr busi;s 5t;y """"""""""" #h ,p5alties & 9t]e/ """"""""""""""""" #h ,h[ d y app1l an assess;t or a rul+8 """"""""""""""""""""""""""" #i ,*apt] #c--,canada ,p5.n ,plan 3tribu;ns """"""""""""""""""""""""" #i ,"u :at 3di;ns d y deduct ,,cpp 3tribu;ns8 """""""""""""""""""""" #i ,am.ts & b5efits subject 6,,cpp 3tribu;ns """""""""""""""""""""" #aj ,employ;t1 b5efits & pay;ts n subject 6,,cpp 3tribu;ns """"""" #aj ,,cpp 3tribu;n rate & maximum """" #aa #aa ,ta# ( 3t5ts a#d ,h[ d y det]m9e h[ m* ,,cpp 3tribu;ns 6deduct8 """"""""""""" #aa ,prorat+ ! maximum 3tribu;n =! ye> """""""""""""""""""""""""""" #ab ,-mis.ns pd at irregul> 9t]vals "" #ac ,employees :o >e 2t #fj & #gj ye>s old """"""""""""""""""""""" #ac ,,cpp ov]pay;t """"""""""""""""""" #ac ,recov]+ ,,cpp 3tribu;ns """"""""" #ac ,,cpp cov]age 0an employ] resid5t \tside ,canada """"""""" #ad ,canada's social secur;y agree;ts ) o!r c.tries """"""""" #ad ,*apt] #d--,employ;t ,9sur.e premiums """"""""""""""""""""""""" #ad ,"u :at 3di;n d y deduct ;,,ei premiums8 """""""""""""""""""""" #ad ,am.ts & b5efits subject 6;,,ei premiums """"""""""""""""""""""" #ad ,employ;t1 b5efits & pay;ts n subject 6;,,ei premiums """""""" #ae ;,,ei premium rate & maximum """"" #af #ab ,ta# ( 3t5ts b#d ,quebec ,p>5tal ,9sur.e ,plan 7,,qpip7 """"""""""""""""""""""" #af ,h[ c y reduce ! rate ( yr ;,,ei premiums if y h a %ort- t]m 4abil;y plan8 """""""""""""" #af ,h[ d y det]m9e h[ m* ;,,ei premiums 6deduct8 """""""""""""" #ag ;,,ei ov]pay;t """"""""""""""""""" #ag ,recov]+ ;,,ei premiums """""""""" #ag ,e/abli%+ ! numb] ( 9sura# h\rs = ,record ( ,employ;t purposes """"""""""""""""""""""" #ah ;,,ei &! ,record ( ,employ;t """"" #ah ,*apt] #e--,p5.na# & ,9sura# ,e>n+s ,review 7,,pier7 """""""""" #ah ,*apt] #f--,deduct+ 9come tax """""" #ai ,=m ;,,td#a1 ,p]sonal ,tax ,cr$its ,return """""""""""""""" #ai ,=m ;,,td#a;,x1 ,/ate;t ( ,-mis.n ,9come & ,exp5ses = ,payroll ,tax ,deduc;ns """""""" #bj ,=m ;,,td#c;,f1 ,fi%]'s ,elec;n 6,h ,tax ,deduct$ at ,s\rce """" #ba #ac ,ta# ( 3t5ts c#d ,remun],n subject 69come tax """"" #ba ,reduc+ remun],n subject 69come tax """""""""""""""""""""""""""" #ba ,h[ d y calculate h[ m* 9come tax y h 6deduct8 """"""""""""""" #bb ,non-resid5t employees :o p]=m s]vices 9 ,canada """""""""""""" #bb ,*apt] #g--,special pay;ts """"""""" #bc ,bonuses & retroactive pay 9cr1ses """""""""""""""""""""""" #bc ,directors' fees """"""""""""""""" #bd ,employees pr(it %>+ plan 7,,epsp7 """"""""""""""""""""""" #be ,ov]"t pay """"""""""""""""""""""" #be ,sal>y def]ral >range;ts """"""""" #be ,prescrib$ plans or >range;ts """" #be ,retire;t -p5s,n >range;ts """"""" #bf ,retir+ all[.es """""""""""""""""" #bf ,retroactive lump-sum pay;ts """"" #bg ,vac,n pay & public holi"ds """""" #bh ,wages 9 lieu ( t]m9,n notice """" #bh ,wage-loss replace;t plans """"""" #bh ,"w]s' -p5s,n aw>ds """""""""""""" #bi #ad ,ta# ( 3t5ts d#d ,special pay;ts *>t """""""""""""" #ca ,*apt] #h--,special situ,ns """""""" #cb ,b>b]s & hairdress]s1 driv]s ( taxis & o!r pass5g]-c>ry+ vehicles """"""""""""""""""""""" #cb ,em]g5cy volunte]s """"""""""""""" #cc ,employees (a tempor>y-help s]vice firm """""""""""""""""""" #cc ,employees ) p[] saws or tree trimm]s """""""""""""""""""""""" #cc ,employ+ a c>egiv]1 baby-sitt]1 or maid """""""""""""""""""""""" #cc ,employ;t \tside ,canada """"""""" #cd ,fi%]s & ,employ;t ,9sur.e """"""" #cd ,place;t & employ;t ag5cy "w]s """ #cd ,s1sonal agricultural "w]s program """""""""""""""""""""""" #ce ,/atus ,9dian employees """""""""" #ce ,*apt] #i--,remitt+ payroll deduc;ns """"""""""""""""""""""""" #cf ,>e y a new remitt]8 """"""""""""" #cf ,remitt] types & due dates """"""" #cf ,remitt.e =ms """""""""""""""""""" #cg #ae ,ta# ( 3t5ts e#d ,remitt.e me?ods """"""""""""""""" #ci ,d y h m ?an "o a3.t8 """""""""""" #dj ,notice ( ,assess;t """""""""""""" #dj ,s]vice bur1us """"""""""""""""""" #dj ,remitt+ ]ror """""""""""""""""""" #dj ,app5dices ,app5dix #a--,ye>-5d calcul,n ( deduc;ns = employee ,,cpp 3tribu;ns 7#bjjf7 """""""""""""" #da ,app5dix #b--,employee's ,,cpp basic exemp;n = v>i\s #bjjf pay p]iods """"""""""""""""""""" #db ,app5dix #c--,ye>-5d calcul,n ( deduc;ns = employee ;,,ei premiums 7#bjjf7 """"""""""""""" #db ,app5dix #d--,canada's social secur;y agree;ts ) o!r c.tries """""""""""""""""""""""" #dc ,": 6f9d ''' """"""""""""""""""""" #dd #af ,*apt] #a--,2f y />t #e ,:o %d use ? guide8 ,y %d use ? guide if y >e3 --an employ]2 --a tru/ee2 or --a pay] ( o!r am.ts relat$ 6an employ;t4 ,? guide al provides guidel9es = e/ate executors1 liquidators1 adm9i/rators1 & corporate directors4 ,= 9=m,n on taxi & o!r pass5g]-c>ry+ driv]s1 b>b]s & hairdress]s1 see page #cb4 ,employ]s resid5t \tside ,canada :o h employees 9 ,canada h ! same responsibilities z ,canadian employ]s1 except t ,,cpp cov]age is op;nal 9 ? case4 ,d n use ? guide if y >e self-employ$ & ne$ cov]age "u ! ,canada ,p5.n ,plan4 ,= 9=m,n1 see ! ,g5]al ,9come ,tax & ,b5efit ,guide4 #ag ,d y ne$ 6regi/] =a payroll a#e deduc;ns a3.t8 ,y ne$ 6regi/] =a payroll a3.t if y3 --pay sal>ies or wages2 --pay tips & gratuities2 --pay bonuses & vac,n pay2 --provide b5efits & all[.es 6employees2 or --ne$ 6deduct & remit am.ts f o!r types ( remun],n 7s* z p5.n or sup]annu,n74 ,if y ne$ a payroll a3.t & y alr h a ,busi;s ,numb] 7,,bn71 y only ne$ 6add a payroll deduc;ns a3.t 6yr exi/+ ,,bn4 ,h["e1 if y don't h a ,,bn1 y m/ reque/ "o & regi/] =a payroll a3.t 2f yr f/ remitt.e due date4 ,= 9=m,n on ! ,,bn & ,,cra a3.ts or 6regi/] on-l9e1 see _+www.cra.gc.ca/bn_:4 ,y c al r1d ! pamphlet call$ ,! ,busi;s ,numb] & ,yr ,canada ,rev5ue ,ag5cy ,a3.ts 7,,rc#b74 #ah ,3tacts & au?oriz$ b#e repres5tatives ,z a busi;s [n]1 "pn]1 director1 tru/ee1 or (fic] (a busi;s1 y c designate busi;s a3.t 3tacts1 s* z "o or m employees1 64cuss yr a3.t matt]s ) u4 ,if y want 6au?orize a repres5tative f \tside yr busi;s1 s* z an a3.tant1 bookkeep]1 lawy]1 or a firm1 y h 6-plete ,=m ,,rc#ei1 ,busi;s ,3s5t ,=m1 or a lr ( 3s5t & s5d x 6yr tax c5tre4 ,? w all[ u 6-municate ) yr au?oriz$ repres5tative )\t delay4 ,! protec;n ( 3fid5tial 9=m,n is important 6u4 ,see _+www.cra.gc.ca/bn_: or call #a-hjj-iei-eebe 6get 9=m,n on h[ 6add1 replace1 or delete yr 3tacts & au?oriz$ repres5tatives4 ,employ;t 9 ,quebec ,! ,quebec prov9cial gov]n;t adm9i/]s xs [n prov9cial p5.n plan call$ ! ,quebec ,p5.n ,plan 7,,qpp71 xs [n #ai ,*apt] #a c#e prov9cial 9come tax &1 e6ective ,janu>y #a1 #bjjf1 ! ,quebec ,p>5tal ,9sur.e ,plan 7,,qpip74 ,visit ! ,rev5u ,qu@ebec ,web site at _+www.revenu.gouv.qc.ca_: or write 6,rev5u ,qu@ebec1 #chjj rue de ,m>ly1 ,qu@ebec ,,qc ,g#a;,x #d;,a#e1 if "o (! foll[+ situ,ns applies & y ne$ m 9=m,n3 --! employee has 6report 6yr place ( busi;s 9 ,quebec2 or --! employee does n h 6report 6yr place ( busi;s1 b y pay ! employee f yr place ( busi;s 9 ,quebec4 #bj ,*apt] #b--,g5]al 9=m,n d#e ,>e y an employ]8 ,we g5],y 3sid] y 6be an employ] if3 --y pay sal>ies1 wages 79clud+ adv.es71 bonuses1 vac,n pay1 or tips 6yr employees2 or --y provide c]ta9 taxa# b5efits or all[.es1 s* z bo>d & lodg+1 6yr employees4 ,an 9dividual is an employee if ! employ;t >range;t 2t ! "w] &! pay] is an employ]-employee rel,n%ip4 ,we expla9 ? rel,n%ip 9 ? guide z employ;t "u a 3tract .( s]vice4 ,al? a writt5 3tract mi 6! "o a tru/ee p]=ms4 ,a tru/ee does ! foll[+3 --au?orizes a pay;t or causes a pay;t 6be made = ano!r p]son2 & --adm9i/]s1 manages1 4tributes1 w9ds up1 3trols1 or o!rwise d1ls ) ano!r p]son's prop]ty1 busi;s1 e/ate1 or 9come4 --------------------------------------#f ,! tru/ee is jo9tly & s"e,y lia# = deduct+ & remitt+ ! tax = all pay;ts ! tru/ee makes4 #bb ,tru/ee 9 bankruptcy a#f ,"u ! ,canada ,p5.n ,plan &! ,employ;t ,9sur.e ,act1 ! tru/ee 9 bankruptcy is ! ag5t (! bankrupt employ] 9 ! ev5t ( an employ]'s liquid,n1 assign;t1 or bankruptcy4 ,if a bankrupt employ] has deduct$ ,canada ,p5.n ,plan 7,,cpp7 3tribu;ns1 ,employ;t ,9sur.e 7;,,ei7 premiums1 or 9come tax f am.ts employees rcvd 2f ! bankruptcy1 &! employ] has n remitt$ ^! am.ts 6u1 ! tru/ee m/ hold ! am.ts 9 tru/4 ,^! am.ts >e n "p (! e/ate 9 bankruptcy & %d 2 kept sep>ate4 ,if a tru/ee c>ries on ! bankrupt employ]'s busi;s1 ! tru/ee has 63t9ue 6deduct & remit ! nec ,,cpp 3tribu;ns1 ;,,ei premiums1 & 9come tax ac 6! bankrupt employ]'s remitt.e s*$ule4 ,t#d slips %d 2 prep>$ & fil$ 9 ! usual way4 ,note ,am.ts pd 0a tru/ee 6employees (a bankrupt corpor,n 6settle claims #bc ,*apt] #b b#f = wages t ! bankrupt employ] did n pay >e 3sid]$ taxa# 9come4 ,h["e1 ? 9come is n subject 6,,cpp1 ;,,ei1 & 9come tax )hold+s4 ,^! pay;ts >e 6be report$ on ,t#d;,a slips4 ,= details1 see ! public,n call$ ,deduct+ ,9come ,tax on ,p5.n & ,o!r ,9come1 & ,fil+ ! ,t#d;,a ,slip & ,summ>y 7,,rc#daeg74 ,e/ate executors or liquidators1 & adm9i/rators ,fees pd 6executors or liquidators & adm9i/rators >e ei 9come f (fice or employ;t .or busi;s 9come1 dep5d+ on :e!r ! executor or adm9i/rator acts 9 ? capac;y 9 ! regul> c\rse ( busi;s4 ,6det]m9e if ! fees pd >e subject 6,,cpp 3tribu;ns1 see page #aj4 ,pay] ( o!r am.ts ,a pay] ( o!r am.ts c 2 an employ]1 tru/ee1 e/ate executor1 #bd ,*apt] #b c#f liquidator1 adm9i/rator1 or a corporate director :o pays o!r types ( 9come relat$ 6an employ;t4 ,? 9come c 9clude p5.n or sup]annu,n1 lump-sum pay;ts1 self-employ$ -mis.ns1 annuities1 retir+ all[.es1 or any o!r type cov]$ 9 ? public,n or 9 ! ,deduct+ ,9come ,tax on ,p5.n & ,o!r ,9come1 & ,fil+ ! ,t#d;,a ,slip & ,summ>y 7,,rc#daeg74 ,^! am.ts >e 6be report$ on a ,t#d;,a slip4 ,:at >e yr responsibilities8 ,y >e responsi# = deduct+1 remitt+1 & report+ payroll deduc;ns4 ,y al h responsibilities 9 situ,ns s* z hir+ an employee1 :5 an employee l1ves or if ! busi;s c1ses xs op],ns4 ,! foll[+ >e responsibilities ! employ]1 & 9 "s circum/.es1 ! tru/ee & pay] m/ foll[3 --,op5 & ma9ta9 a payroll deduc;ns a3.t4 ,if y meet ! crit]ia 6op5 an #be ,*apt] #b d#f a3.t on page #e1 y m/ regi/] 6obta9 "o4 --,get yr employee's social 9sur.e numb] 7,,sin74 ,e employee m/ %[ y 8 or h] ,,sin c>d 6"w 9 ,canada4 ,see ! ,,sin topic on ? page4 --,obta9 a -plet$ f$]al ;,,td#a &1 if applica#1 a prov9cial or t]ritorial ;,,td#a4 ,new employees or recipi5ts ( o!r am.ts s* z p5.n 9come m/ -plete ? =m4 ,see page #ai4 --,deduct ,,cpp 3tribu;ns1 ;,,ei premiums1 & 9come tax f remun],n or o!r am.ts y pay4 ,y %d hold ^! am.ts 9 tru/ =! ,rcvr ,g5]al & keep !m sep>ate f ! op]at+ funds ( yr busi;s4 ,make sure ^! am.ts >e .n "p ( an e/ate 9 liquid,n1 assign;t1 rcvr%ip1 or bankruptcy4 --,remit ^! deduc;ns al;g ) yr %>e ( ,,cpp 3tribu;ns & ;,,ei premiums4 ,! ,,cpp & ;,,ei *apt]s w expla9 h[ 6calculate yr %>e ( #bf ,*apt] #b e#f 3tribu;ns &! la/ *apt] expla9s h[ & :5 6remit ^! am.ts4 --,report ! employees' 9come & deduc;ns on ! appropriate ,t#d or ,t#d;,a slip4 ,y m/ file an 9=m,n return 0! 5d ( ,febru>y (! foll[+ cal5d> ye>4 ,see page #c4 --,complete & issue ,=m ,,ins#bajf1 ,record ( ,employ;t1 :5 an employee l1ves4 ,see page #ah4 --,keep records4 ,y m/ keep records ( :at y d z \r (fic]s c ask 6see !m4 ,see topic 2l4 ,keep+ records ,keep yr pap] & electronic records =a p]iod ( six ye>s f ! 5d (! la/ tax ye> 6: !y relate4 ,h["e1 if y want 6de/roy !m 2f ! p]iod is ov]1 -plete ,=m ,t#acg1 ,reque/ = ,de/ruc;n ( ,records4 ,= m 9=m,n1 see ! guide call$ ,keep+ ,records 7,,rc#ddji74 #bg ,social 9sur.e numb] 7,,sin7 f#f ,z an employ]1 y h 6get ! correct ,,sin f ea* employee4 ,e p]son employ$ 9 p5.na# or 9sura# employ;t has 6%[ y _! ,,sin c>d4 ,if ! employee does n give y 8 or h] ,,sin1 y %d 2 a# 6%[ t y made a r1sona# ef=t 6get x4 ,= example1 if y 3tact an employee 0mail 6ask = 8 or h] ,,sin1 2 sure 6record ! date ( yr reque/ & keep a copy ( any correspond;e t relates 6x4 ,we 3sid] ? 6be a r1sona# ef=t4 ,if y d n make a r1sona# ef=t 6get a ,,sin1 y may 2 subject 6a p5alty ( 4#ajj = ea* failure4 ,employees al h an oblig,n 6provide y _! ,,sin4 ,if an employee does n d ?1 ! employee may 2 subject 6a p5alty ( 4#ajj = ea* failure4 ,"u ! ,canada ,p5.n ,plan ,regul,ns1 y h 6tell yr employees :o don't h a ,,sin c>d h[ 6get a ,,sin4 ,ref] !m 6_! .,s]vice .,canada .,c5tre )9 ?ree "ds (! "d !y />t "w & ask !m 6provide y ) _! ,,sin once !y rcv x4 ,6f9d ! ne>e/ #bh ,*apt] #b g#f ,s]vice ,canada ,c5tre1 see _+www.hrsdc.gc.ca_:4 ,alw use ! correct "n & numb] z %[n on ! employee's ,,sin c>d4 ,an 9correct ,,sin c a6ect an --------------------------------------#g employee's future ,,cpp b5efits if ! record ( e>n+s file is n a3urate4 ,al1 if y report an 9correct ,,sin on a ,t#d slip t has a p5.n adju/;t 7,,pa7 am.t1 ! employee may rcv an 9a3urate annual ,regi/]$ retire;t sav+s plan 7,,rrsp7 deduc;n limit /ate;t4 ,9 a4i;n1 ! relat$ 9=m,n on ! employee's ,notice ( ,assess;t w 2 9a3urate4 ,:5 an employee has an 9t]rup;n 9 e>n+s1 y h 6record ! correct ,,sin on a ,record ( ,employ;t 7,,roe7 = ;,,ei purposes 7= details on ! ,,roe1 see page #ah74 ,if y don't1 y cd 2 f9$ up 64#b1jjj1 imprison$ = up 6six mon?s1 or bo?4 #bi ,*apt] #b a#g ,note ,until y rcv yr employee's ,,sin1 y / h 6make deduc;ns & file yr 9=m,n returns no lat] ?an ! la/ "d ( ,febru>y4 ,if y d n1 y may 2 subject 6a p5alty = late fil+4 ,if y fil$ a ,t#d slip )\t a ,,sin b subsequ5tly rcvd x1 file an am5d$ ,t#d slip & 9clude ! ,,sin4 ,see ! ,employ]'s ,guide--,fil+ a ,t#d ,slip & ,summ>y 7,,rc#dabj7 = 9/ruc;ns on h[ 6am5d4 ,= m 9=m,n1 see ,9=m,n ,circul> #hb-b1 ,social ,9sur.e ,numb] ,legisl,n ,t ,relates 6! ,prep>,n ( ,9=m,n ,slips or visit ! ,human ,res\rces & ,social ,develop;t ,canada ,web site at _+www.hrsdc.gc.ca_:4 #cj ,,sin 2g9n+ )! numb] 8#i0 b#g ,an eligi# p]son :o is n a ,canadian citiz5 or a p]man5t resid5t ( ,canada & :o applies =a ,,sin w get a ,,sin 2g9n+ )! numb] 8#i40 ,if y hire a p]son :om y "k is n a ,canadian citiz5 or p]man5t resid5t1 make sure t3 --! p]son's ,,sin 2g9s )! numb] 8#i02 --! ,,sin c>d has an expiry date2 & --! p]son has a valid "w p]mit issu$ 0,citiz5%ip & ,immigr,n ,canada 7,,cic74 ,note ,if ! ,,sin c>d does n h an expiry date1 ! c>d is no l;g] valid4 ,ref] ! p]son 6! ne>e/ ,s]vice ,canada ,c5tre4 ,payroll deduc;ns ta#s ,! payroll deduc;ns ta#s help y calculate ,,cpp 3tribu;ns1 ;,,ei #ca ,*apt] #b c#g premiums1 &! am.t ( f$]al1 prov9cial 7except ,quebec71 & t]ritorial 9come tax t y h 6deduct f am.ts y pay4 ,y c get any (! foll[+ v].ns (! payroll deduc;ns ta#s3 --,payroll ,deduc;ns ,ta#s 7,t#djcb7 & ,payroll ,deduc;ns ,supple;t>y ,ta#s 7,t#djjh7--,y c use ^! ta#s 6calculate yr employees' payroll deduc;ns4 ,payroll deduc;ns ta#s = all prov9ces & t]ritories >e availa# at _+www.cra.gc.ca/payroll_:4 ,! electronic v].ns >e usu,y availa# ?ree weeks 2f ! pr9t$ copies >e availa#4 --,ta#s on ,diskette 7,,tod7 7,t#dadc7--,,tod is a /&-al"o -put] program t calculates payroll deduc;ns = any pay p]iods1 prov9ces 7except ,qu@ebec71 & t]ritories4 ,,tod gives y easy a3ess 69=m,n y ne$1 )\t ! #cb ,*apt] #b d#g burd5 ( pap]"w4 ,,tod is availa# free ( *>ge 6all employ]s & c 2 d[nload$ f _+www.cra.gc.ca/tod_:4 ,/>t \tl9e ,/>t+ on ,janu>y #a1 #bjjg1 y c use \r new ,payroll ,deduc;ns ,onl9e ,calculator 7,,pdoc7 6calculate yr payroll deduc;ns4 ,! calculator has ! same f1tures z ! curr5t ,ta#s on ,diskette & c 2 a3ess$ "? _+www.cra.gc.ca/payroll_:4 ,5d \tl9e --,payroll ,deduc;ns ,=mulas = ,-put] ,programs 7,t#dabg7 ,if y h a -put]1 y may want 6use ^! =mulas 9/1d (! pr9t$ ta#s 6calculate yr employees' payroll deduc;ns4 ,? public,n 3ta9s =mulas 6calculate ,,cpp 3tribu;ns1 ;,,ei premiums1 & f$]al1 prov9cial 7except ,quebec71 & t]ritorial 9come tax4 #cc ,*apt] #b e#g ,if ! -put] =mulas y want 6use >e di6]5t f \rs1 y h 6submit !m 6any tax s]vices (fice or tax c5tre = approval4 ,all ! payroll deduc;ns ta#s >e availa# = ea* prov9ce & t]ritory1 & al = employees "w+ 2y ! limits ( any prov9ce or \tside ,canada4 ,: tax ta#s %d y use8 ,:5 y pay employ;t 9come s* z sal>ies1 wages1 or -mis.ns1 y h 6det]m9e yr employee's prov9ce or t]ritory ( employ;t4 ,? dep5ds on :e!r or n y require yr employee 6report = "w at yr place ( busi;s4 ,if ! employee reports = "w at yr place ( busi;s1 ! prov9ce or t]ritory ( employ;t is ! prov9ce or t]ritory ": yr busi;s is locat$4 ,6deduct payroll deduc;ns1 use ! tax ta#s = t prov9ce or t]ritory ( employ;t4 #cd ,*apt] #b f#g ,example #a ,yr h1d (fice is 9 ,ont>io1 b y require yr employee 6report 6yr place ( busi;s 9 ,manitoba4 ,9 ? case1 use ! ,manitoba ,payroll ,deduc;ns ,ta#s4 ,example #b ,yr employee lives 9 ,quebec1 b y require yr employee 6report 6yr place ( busi;s 9 ,new ,brunswick4 ,9 ? case1 use ! ,new ,brunswick ,payroll ,deduc;ns ,ta#s4 ,if y d n require yr employee 6report = "w at yr place ( busi;s1 ! employee's prov9ce or t]ritory ( employ;t is ! prov9ce or t]ritory ": yr busi;s is locat$ & f ": y pay yr employee's sal>y4 ,example ,yr employee does n h 6report 6any ( yr places ( busi;s1 b y pay ! employee f yr (fice 9 ,quebec4 ,9 ? case1 use ! #ce ,*apt] #b g#g ,quebec ,payroll ,deduc;ns ,ta#s4 ,! employee is n subject to --------------------------------------#h ,,cpp 3tribu;ns1 b cd 2 subject 6,quebec ,p5.n ,plan 7,,qpp7 3tribu;ns4 ,if y h employees "w+ 9 ,canada b y d n h a p]man5t or deem$ busi;s e/abli%;t 9 ,canada1 ! employees >e 3sid]$ employ$ 9 ,canada 2y ! limits ( any prov9ce = purposes ( tax at s\rce4 ,example ,yr ,canadian resid5t employees "w z salespeople 9 ,ont>io & ,briti% ,columbia4 ,!y "w f _! home (fices & report directly 6yr busi;s locat$ \tside ,canada4 ,9 ? case1 use ! ,9 ,canada ,2y ! ,limits ( any ,prov9ce or ,\tside ,canada ,payroll ,deduc;ns ,ta#s4 #cf ,*apt] #b a#h ,note ,an employee :o lives 9 "o prov9ce or t]ritory b "ws 9 ano!r "o may 2 subject 6excessive tax deduc;ns4 ,if s1 he or %e c ask =a reduc;n 9 tax deduc;ns 0gett+ a lr ( au?or;y f any tax s]vices (fice4 ,= m 9=m,n1 see 8,lr ( au?or;y0 on page #ba4 ,an employee :o lives 9 "o prov9ce or t]ritory b "ws 9 ano!r may n h 5 tax deduct$4 ,if ? is ! case1 ! employee %d reque/ a4i;nal tax deduc;ns at s\rce on ,=m ;,,td#a1 ,p]sonal ,tax ,cr$its ,return4 ,if y pd am.ts o!r ?an employ;t 9come1 s* z p5.n 9come1 use ! prov9cial or t]ritorial ta# (! recipi5t's prov9ce or t]ritory ( resid;e4 #cg ,:at %d y d if y d n h any b#h employees =a p]iod ( "t8 ,9=m u 0call+ \r ,tele,reply s]vice or s5d u yr -plet$ remitt.e =m & 9dicate :5 y expect 6h employees subject 6deduc;ns4 ,6f9d \ h[ 6use \r ,tele,reply s]vice1 see page #ci4 ,*anges 6yr busi;s 5t;y ,:at %d y d if yr busi;s /ops op]at+8 --,remit all ,,cpp 3tribu;ns1 ;,,ei premiums1 & 9come tax )held 6yr tax c5tre )9 sev5 "ds (! "d yr busi;s 5ds4 --,calculate ! p5.n adju/;t 7,,pa7 t applies 6yr =m] employees :o a3ru$ b5efits =! ye> "u yr regi/]$ p5.n plan 7,,rpp7 or def]r$ pr(it %>+ plan 7,,dpsp74 #ch ,*apt] #b c#h --,prep>e & give a ,record ( ,employ;t 7,,roe7 6ea* =m] employee4 ,see page #ah = 9=m,n4 --,complete & file ! nec ,t#d or ,t#d;,a slips & summ>y )! ,ottawa ,te*nology ,c5tre )9 #cj "ds (! "d yr busi;s 5ds4 ,4tribute copies (! ,t#d or ,t#d;,a slips 6yr =m] employees4 ,6f9d \ h[ 6-plete ! ,t#d or ,t#d;,a slips & summ>y1 get ! ,employ]'s ,guide --,fil+ ! ,t#d ,slip & ,summ>y 7,,rc#dabj7 or ,deduct+ ,9come ,tax on ,p5.n & ,o!r ,9come1 & ,fil+ ! ,t#d;,a ,slip & ,summ>y 7,,rc#daeg74 ,:at happ5s if y *ange yr busi;s /atus8 ,if y *ange yr busi;s /atus1 we 3sid] y 6be a new employ]4 ,y may ne$ a new ,busi;s ,numb] 7,,bn7 &a new payroll a3.t4 ,call #a-hjj-iei-eebe 6let u #ci ,*apt] #b d#h "k if yr busi;s /atus has *ang$ or w *ange 9 ! ne> future4 ,! foll[+ >e examples ( *anges 6a busi;s /atus3 --,y >e ! sole proprietor (a busi;s & y decide 69corporate4 --,y &a "pn] [n a busi;s4 ,yr "pn] l1ves ! busi;s & sells 8 half 9t]e/ 6y1 mak+ y a sole proprietor4 --,y & yr "pn]s [n "p (a busi;s4 ,! gr\p decides 69corporate4 --,yr corpor,n m]ges ) "o or m corpor,ns 6=m a new "o4 ,:at %d y d if yr busi;s goes "? a re/ructure or reorganiz,n8 ,e6ective ,janu>y #a1 #bjjd1 a su3essor employ] :o has acquir$ all or "p (a busi;s & :o has immly su3e$$ ! =m] employ] z ! new employ] ( an employee1 may1 "u c]ta9 circum/.es1 take #dj ,*apt] #b e#h 963sid],n ! am.ts deduct$1 remitt$1 or pd "u ! ,canada ,p5.n ,plan &/or ! ,employ;t ,9sur.e ,act4 ,visit _+www.cra.gc.ca/cppeiexplained_: 6see if y b5efit f ^! legislative *anges4 ,if yr busi;s does n qualify f ^! legislative *anges & y "k t "s employees pd ! maximum ,,cpp/;,,ei deduc;ns =! ye> 2f ! re/ructure or reorganiz,n1 y may want 6ask = adm9i/rative relief = yr employees4 ,= m 9=m,n1 call #a-hjj-iei-eebe4 ,p5alties & 9t]e/ ,p5alty--,failure 6deduct ,we c assess a p5alty ( #aj@3p (! requir$ am.t ( ,,cpp1 ;,,ei1 & 9come tax y fail$ 6deduct4 ,if y >e subject 6? p5alty m ?an once 9 a cal5d> ye>1 we may apply a #bj@3p p5alty 6! second or lat] failures if !y #da ,*apt] #b f#h 7 made "k+ly or "u circum/.es ( gross neglig;e4 ,p5alty--,failure 6remit ,we c assess a p5alty ( #aj@3p & up 6#bj@3p (! am.t y fail$ 6remit :53 --y deduct ! am.ts1 b d n remit !m2 or --we rcv ! am.ts y deduct$ pa/ ! due date4 ,norm,y1 we only apply ? p5alty 6! "p (! am.t y fail$ 6remit t is m ?an 4#ejj4 --------------------------------------#i ,h["e1 we may apply ! p5alty 6! total am.t if ! failure 0 made "k+ly or "u circum/.es ( gross neglig;e4 ,note ,we w apply a p5alty on a non-su6ici5t funds 7,,nsf7 *eque4 #db ,*apt] #b a#i ,if ! remitt.e due date is a ,satur"d1 ,sun"d1 or public holi"d1 yr remitt.e is due on ! next busi;s "d4 ,9t]e/ ,we c *>ge 9t]e/ f ! "d yr remitt.e is due4 ,= due dates1 see 9side cov] or page #cf4 ,oblig,ns & liabilities ,(f;es & puni%;t ,if y fail 6-ply )! deduct+1 remitt+1 & report+ require;ts1 y may 2 prosecut$4 ,y cd 2 f9$ f 4#a1jjj up 64#be1jjj1 or y cd 2 f9$ & imprison$ =a t]m ( up 6#ab mon?s4 ,director's liabil;y ,if a corpor,n 79clud+ =-pr(it or non- pr(it corpor,ns7 fails 6deduct1 #dc ,*apt] #b b#i remit1 or pay am.ts held 9 tru/ =! ,rcvr ,g5]al 7,,cpp1 ;,,ei1 9come tax1 & ,,gst/,,hst71 ! directors (! corpor,n at ! "t (! failure may 2 held p]son,y lia# al;g )! corpor,n 6pay ! am.t due4 ,? am.t 9cludes p5alties & 9t]e/4 ,h["e1 if ! directors take ac;n 65sure ! corpor,n makes ! nec deduc;ns or remitt.es1 we w n hold ! directors p]son,y responsi#4 ,see ,9=m,n ,circul> #hi-b1 ,directors' ,liabil;y--,sec;n #bbg.a (! ,9come ,tax ,act1 ,sec;n #cbc (! ,excise ,tax ,act1 ,sec;n #ha (! ,air ,travell]s ,secur;y ,*>ge ,act1 & subsec;n #bie7#a7 (! ,excise ,act1 #bjja4 ,waiv+ p5alties & 9t]e/ ,! fair;s provi.ns (! ,9come ,tax ,act give u c]ta9 4cre;n 6c.el or waive all or a "p ( 9t]e/ *>ges & p5alties4 ,? flexibil;y all[s u 63sid] extraord9>y circum/.es t may h prev5t$ y f #dd ,*apt] #b c#i fulfill+ yr oblig,ns "u ! ,canada ,p5.n ,plan1 ,employ;t ,9sur.e ,act1 &! ,9come ,tax ,act4 ,see ,9=m,n ,circul> #ib-b1 ,guidel9es =! ,c.ell,n & ,waiv] ( ,9t]e/ & ,p5alties4 ,h[ d y app1l an assess;t or a rul+8 ,if y rcv an assess;t = ,,cpp 3tribu;ns1 ;,,ei premiums1 or 9come tax t y d n agree )1 or y h rcvd a rul+s lr & y 4agree )! deci.n1 y h #ij "ds af ! date (! assess;t or notific,n (! rul+ 6app1l4 ,h["e1 2f y file an app1l1 y may want 6call #a-hjj-iei-eebe 64cuss ! matt]4 ,? cd solve ! pro#m & save y ! "t & tr\# ( app1l+4 ,6app1l ! am.t ( .9come .tax t we 9dicate y [e1 y c3 --file ,=m ,t#djj;,a1 ,objec;n-- ,9come ,tax ,act2 or --write 6! ,*ief ( ,app1ls at yr tax s]vices (fice or tax c5tre4 #de ,*apt] #b d#i ,/ate ! r1sons :y y d n agree )! assess;t1 & give all ! relat$ facts4 ,6app1l ! .,,cpp .3tribu;ns or .;,,ei .premiums t we 9dicate y [e1 or 6app1l a .rul+s .deci.n1 y c3 --file ,=m ,,cpt#ajj1 ,app1l ,"u ! ,canada ,p5.n ,plan &/or ,employ;t ,9sur.e ,act2 or --write 6! ,*ief ( ,app1ls at yr tax s]vices (fice4 ,atta* a copy (! assess;t or rul+1 /ate ! r1sons :y y d n agree )! assess;t or rul+1 & give all ! relat$ facts4 ,= 9=m,n on h[ 6app1l a ,,cpp &/or ;,,ei assess;t or rul+1 see ! public,n call$ ,yr ,app1l ,"rs--,employ;t ,9sur.e & ,canada ,p5.n ,plan ,cov]age 7,p#acc74 #df ,*apt] #c--,canada ,p5.n e#i ,plan 3tribu;ns ,= ,canada ,p5.n ,plan 7,,cpp7 purposes1 3tribu;ns >e n calculat$ f ! f/ doll> ( p5.na# e>n+s4 ,3tribu;ns >e calculat$ us+ ! am.t ( p5.na# e>n+s less an exempt am.t t is bas$ on ! p]iod ( employ;t4 ,if us$ improp]ly1 "s payroll s(tw>e programs1 in-h\se payroll programs1 & bookkeep+ me?ods c calculate unw>rant$ or 9correct refunds ( ,,cpp 3tribu;ns = bo? employees & employ]s4 ,! improp] calcul,ns tr1t all employ;t z if x 7 full-ye> employ;t1 : 9correctly reduces bo? ! employee's & employ]'s 3tribu;ns4 ,= example1 :5 a "p-ye> employee does n qualify =! full annual exemp;n1 a program may 9dicate t ! employ] %d report a ,,cpp ov]deduc;n 9 box #bb1 8,9come tax deduct$10 (! ,t#d slip4 ,? may result 9 an unw>rant$ refund ( tax 6! employee :5 ! employee files 8 or h] 9come tax & b5efit return4 #dg ,*apt] #c f#i ,:5 employees rcv refunds = app>5t ,,cpp ov]deduc;ns1 _! p5.na# s]vice is adv]sely a6ect$4 ,? cd a6ect _! ,,cpp 9come :5 !y retire4 ,9 a4i;n1 employ]s :o report s* ov]deduc;ns rcv a cr$it 6: !y >e n 5titl$ 72c ! employee "w$ = !m = less ?an #ab mon?s74 ,"u :at 3di;ns d y deduct ,,cpp 3tribu;ns8 ,y h 6deduct ,,cpp 3tribu;ns f an employee's remun],n if t employee3 --is #ah or old]1 b ."y] ?an #gj2 --is 9 p5.na# employ;t dur+ ! ye>2 .& --does .n rcv a ,,cpp retire;t or 4abil;y p5.n4 -------------------------------------#aj ,notes ,,cpp deduc;ns %d />t e6ective ! f/ pay dat$ on or af ! f/ (! mon? foll[+ ! employee's eiy1 wages1 bonuses1 -mis.ns1 or o!r remun],n 79clud+ adv.es on a3.t ( future e>n+s71 wages 9 lieu ( t]m9,n notice2 --mo/ ca%/non-ca% taxa# b5efits & all[.es1 c]ta9 r5t-free & l[-r5t h\s+1 ! value ( bo>d & lodg+ 7o!r ?an an exempt all[.e pd 6an employee at a special "w site or remote "w loc,n71 9t]e/-free & l[-9t]e/ #di ,*apt] #c b#aj loans1 employ] 3tribu;ns 6an employee's regi/]$ retire;t sav+s plan 7,,rrsp71 gr\p t]m life 9sur.e premiums1 p]sonal use ( an automobile t y z ! employ] [n or l1se1 holi"d trips1 subsidiz$ m1ls1 & c]ta9 gifts1 prizes1 & aw>ds2 --honor>iums f employ;t or (fice1 a %>e ( pr(it t an employ] pd1 9c5tive pay;ts1 directors' fees1 manage;t fees1 fees pd 6bo>d or -mittee memb]s1 & executor's1 liquidator's1 or adm9i/rator's fees e>n$ 6adm9i/] an e/ate 7z l;g z ! executor1 liquidator1 or adm9i/rator does n act 9 ? capac;y 9 ! regul> c\rse ( busi;s72 --c]ta9 tips & gratuities rcvd = s]vices p]=m$2 --remun],n rcvd :ile retir$1 on vac,n1 furl\<1 sa2atical1 or sick l1ve1 or = lo/-"t pay f a union1 vac,n pay1 pay;ts rcvd "u a supple;t>y unemploy;t b5efit plan #ej ,*apt] #c c#aj 7,,subp7 t does .n qualify z a ,,subp "u ! ,9come ,tax ,act 7= example1 employ] pd mat]n;y & p>5tal top-up am.ts71 & pay;ts = sick l1ve cr$its2 --wage-loss b5efits t an employee rcvs f a wage-loss replace;t plan 7^! b5efits may or may n 2 subject 6,,cpp 3tribu;ns--= m 9=m,n1 see page #bh72 --b5efits deriv$ f /ock op;n plans2 & --! sal>y y 3t9ue 6pay 6an employee 2f or af a "w]s' -p5s,n bo>d claim is decid$1 z well z3 --any adv.e or loan y make t is m ?an ! "w]s' -p5s,n aw>d2 --any adv.e or loan n repd 6y2 or --a top-up am.t y pay 9 a4i;n 6! "w]s' -p5s,n aw>d pd 0a "w]s' -p5s,n bo>d4 #ea ,*apt] #c d#aj ,if y pay any ( ^! am.ts 6a =m] employee & y h 6deduct ,,cpp 3tribu;ns1 use ! rate 9 e6ect :5 y make ! pay;t4 ,employ;t1 b5efits & pay;ts n subject 6,,cpp 3tribu;ns ,exclud$ employ;t ,d .n deduct ,,cpp 3tribu;ns f pay;ts = ^! types ( employ;t3 --employ;t 9 agriculture1 an agricultural 5t]prise1 horticulture1 fi%+1 hunt+1 trapp+1 =e/ry1 lo7+1 & lumb]+1 0an employ] :o pays ! employee ca% remun],n3 --( less ?an 4#bej 9 a cal5d> ye>2 .& --=a p]iod ( less ?an #be "w+ "ds 9 ! same ye> 7! "w+ "ds don't h 6be 3secutive74 #eb ,*apt] #c e#aj ,note ,:5 ! employee "ws #be "ds or m1 ! employ;t is p5.na# f ! f/ "d ( "w4 --casual employ;t if x is =a purpose o!r ?an yr usual trade or busi;s2 --employ;t z a t1*] on ex*ange f a =eign c.try2 --employ;t (a sp\se or -mon-law "pn] if y _c deduct ! remun],n pd z an exp5se "u ! ,9come ,tax ,act2 --employ;t ( yr * or a p]son t y ma9ta9 if no ca% remun],n is pd2 --employ;t (a p]son y d n regul>ly employ if t p]son helps y 9 a rescue or relief op],n2 --employ;t (a p]son 9 3nec;n )a circus1 fair1 p>ade1 c>nival1 exposi;n1 exhibi;n1 or o!r simil> activ;y1 .except .= .5t]ta9]s1 if t p]son3 --is n yr regul> employee2 & --"ws = less ?an sev5 "ds 9 ! ye>2 #ec ,*apt] #c f#aj ,note ,:5 ! employee "ws sev5 "ds or m1 ! employ;t is p5.na# f ! f/ "d ( "w4 --employ;t 0a gov]n;t body z an elec;n "w] if ! "w]3 --is n a regul> employee (! gov]n;t body2 & --"ws = less ?an #ce h\rs 9 a cal5d> ye>2 ,note ,:5 ! employee "ws #ce h\rs or m1 ! employ;t is p5.na# f ! f/ "d ( "w4 --employ;t (a memb] (a religi\s ord] :o has tak5 a v[ ( p]petual pov]ty4 ,? applies :e!r ! remun],n is pd directly 6! ord] or ! memb] pays x 6! ord]4 #ed ,exclud$ b5efits & pay;ts #aa ,d .n deduct ,,cpp 3tribu;ns f3 --p5.n pay;ts1 lump-sum pay;ts f a p5.n plan1 d1? b5efits1 am.ts t a tru/ee allocat$ "u a pr(it %>+ plan or t a tru/ee pd "u a def]r$ pr(it %>+ plan1 b5efits rcvd "u a supple;t>y unemploy;t b5efit plan 7,,subp7 t qualifies z a ,,subp plan "u ! ,9come ,tax ,act1 & retir+ all[.es or s"e.e pay;ts rcvd ^u or af retire;t 6recognize l;g s]vice or = loss ( (fice or employ;t2 --wage-loss b5efits t an employee rcvs f a wage-loss replace;t plan 7^! b5efits may or may n 2 subject 6,,cpp 3tribu;ns--= 9=m,n1 see page #bh72 --a taxa# b5efit :5 x is process$ 9 a pay p]iod 9 : no ca% remun],n is pd2 #ee ,*apt] #c a#aa --pay;ts y make af an employee dies1 except = am.ts ! employee e>n$ & 0 [$ 2f ! date ( d1?2 --an adv.e or a loan equal 6a "w]s' -p5s,n aw>d y pay 6an employee1 2f or af ! "w]s' -p5s,n bo>d claim is decid$ 7= 9=m,n on situ,ns :5 ,,cpp 3tribu;ns >e requir$1 see 8,am.ts & b5fits subject 6,,cpp 3tribu;ns0 4cuss$ e>li] 9 ? *apt] --= 9=m,n on "w]s' -p5s,n1 see page #bi72 --am.ts =! resid;e (a cl]gy memb] if he rcvs a tax deduc;n =! resid;e2 & --am.ts rcvd on a3.t ( an e>n+s loss b5efit1 supple;t>y retire;t b5efit or p]man5t impair;t all[.e paya# 6! taxpay] "u ,"p #b (! ,canadian ,=ces ,memb]s & ,vet]ans ,-p5s,n ,act4 #ef ,,cpp 3tribu;n rate & b#aa maximum ,y h 6deduct ,,cpp 3tribu;ns f ! am.ts & b5efits y pay or provide 6yr employees4 ,9 a4i;n1 y m/ 3tribute ! .same .am.t t y deduct f yr employees' remun],n4 ,example ,,cpp 3tribu;ns y deduct$ f yr employees 9 ! mon? """""""" 4#bdj.dj ,yr %>e ( ,,cpp 3tribu;ns """ 4#bdj.dj ,total am.t y remit = ,,cpp 3tribu;ns """"""""""""""""" 4#dhj.hj ,ea* ye>1 we det]m9e3 --! .maximum .p5.na# .e>n+s f : y deduct ,,cpp 74#db1ajj = #bjjf72 --! .annual .basic exemp;n1 : is a base am.t f : y d n deduct ,,cpp 3tribu;ns 74#c1ejj = #bjjf72 & --! .rate y use 6calculate ! am.t 6deduct f yr employees 7#d.ie@3p = #bjjf74 #eg ,*apt] #c c#aa ,y /op deduct+ ,,cpp 3tribu;ns :5 y r1* ! employee's maximum p5.na# e>n+s or ! maximum employee 3tribu;n =! ye> 74#a1iaj.gj = #bjjf74 ,! employee's 3tribu;n rate =! next ye> c 2 f.d 9 ea* v].n (! ,payroll ,deduc;ns ,ta#s1 : >e usu,y availa# 9 mid-,decemb]4 ,note ,! maximum p5.na# e>n+s applies 6ea* job ! employee holds ) di6]5t employ]s 7di6]5t busi;s numb]s74 ,if an employee l1ves "o employ] dur+ ! ye> 6/>t "w ) ano!r employ]1 ! new employ] al has 6deduct ,,cpp 3tribu;ns )\t tak+ 96a3.t :at 0 pd 0! previ\s employ]4 ,? is ! case ev5 if ! employee has pd ! maximum 3tribu;n am.t dur+ ! previ\s employ;t4 ,h["e1 if yr busi;s w5t "? a re/ructure or reorganiz,n1 see page #h4 #eh ,*apt] #c d#aa ,any ov]pay;ts w 2 refund$ 6employees :5 !y file _! 9come tax & b5efit returns4 ,employ]s >e n 5titl$ 6a refund4 ,y may h a place ( busi;s 9 ,quebec & 9 ano!r prov9ce or t]ritory4 ,if y transf] an employee f ,quebec 6ano!r prov9ce or t]ritory1 y h 6prep>e .two ,t#d slips3 --"o %[+ ! prov9ce ( employ;t z ,quebec1 ! remun],n ! employee e>n$ 9 ,quebec1 ! ,,qpp 3tribu;ns deduct$1 ! applica# p5.na# e>n+s1 & any o!r applica# deduc;ns2 & --! o!r %[+ ! o!r prov9ce or t]ritory ( employ;t1 ! remun],n ! employee e>n$ 9 t o!r prov9ce or t]ritory1 ! ,,cpp 3tribu;ns deduct$1 ! applica# p5.na# e>n+s1 & any o!r applica# deduc;ns4 ,9 s* a case1 :5 calculat+ ! am.t ( ,canada ,p5.n ,plan 7,,cpp7 3tribu;ns1 y c take 96a3.t ! ,quebec ,p5.n #ei ,*apt] #c e#aa ,plan 7,,qpp7 3tribu;ns y deduct$ f t employee "?\t ! ye>4 ,! total 3tribu;ns 6bo? plans ._c 2 m ?an ! maximum 3tribu;n =! ye>4 ,h[ d y det]m9e h[ m* ,,cpp 3tribu;ns 6deduct8 ,use "o (! foll[+3 --! ta#s on diskette 7,,tod7 me?od2 --! ta# me?od2 --! =mula me?od2 or --! manual calcul,n me?od--see 2l4 ,see ! sec;n call$ 8,payroll deduc;ns ta#s10 on page #g 6f9d \ : me?od is be/ = y4 -------------------------------------#ab ,! manual calcul,n me?od ,6calculate ! am.t us+ ? me?od1 foll[ ^! /eps3 ,/ep #a3 ,calculate ! basic pay-p]iod exemp;n t applies4 ,6d ?1 divide ! basic ye>ly exemp;n 74#c1ejj = #bjjf7 0! #fj ,*apt] #c a#ab numb] ( pay p]iods 9 ! ye> 7see ,app5dix #b at ! 5d ( ? guide74 ,/ep #b3 ,subtract ! result ( ,/ep #a f ! employee's gross pay & taxa# b5efits & all[.es = ea* pay p]iod4 ,/ep #c3 ,multiply ! result ( ,/ep #b 0! curr5t ye>'s ,,cpp 3tribu;n rate 7#d.ie@3p = #bjjf74 ,d n exce$ ! maximum =! ye>4 ,! result is ! am.t ( 3tribu;ns y %d deduct f ! employee4 ,z an employ]1 y h 6pay ! same am.t z yr employee4 ,example ,weekly sal>y """""""""""""""""" 4#ejj ,taxa# b5efit """"""""""""""""""" 4#ej ,total """"""""""""""""""""""""" 4#eej ,/ep #a3 4#c1ejj divid$ 0#eb equals 4#fg.cj 7d n r.d (f7 ,/ep #b3 4#eej m9us 4#fg.cj equals 4#dhb.gj ,/ep #c3 4#dhb.gj multipli$ 0#d.ie@3p equals 4#bc.hi #fa ,*apt] #c b#ab ,9 ? case1 y wd h 6remit3 ,employee's 3tribu;n """"""""" 4#bc.hi ,employ]'s 3tribu;n """""""""" 4#bc.hi ,total """"""""""""""""""""""" 4#dg.gh ,note ,a pay p]iod m1ns ! p]iod = : y pay e>n+s or o!r remun],n 6an employee4 ,once y h e/abli%$ yr type ( pay p]iod1 ! pay-p]iod exemp;n 7see ,app5dix #b7 m/ rema9 ! same1 ev5 :5 an unpd l1ve ( abs;e o3urs or :5 e>n+s >e pd = "p (a pay p]iod4 ,prorat+ ! maximum 3tribu;n =! ye> ,:5 6prorate ,y w h 6prorate ! maximum 3tribu;n =! ye> :53 #fb ,*apt] #c c#ab --an employee turns #ah 9 ! ye> 7use ! numb] ( mon?s af ! mon? ! employee turns #ah72 --an employee turns #gj 9 ! ye> 7use ! numb] ( mon?s up 6& 9clud+ ! mon? ! employee turns #gj72 --a retire;t p5.n is paya# 6an employee "u ! ,,cpp 7use ! numb] ( mon?s 2f ! mon? ! p5.n is paya#--= 9=m,n1 see 8,employees :o >e 2t #fj & #gj ye>s old10 lat] 9 ? *apt]72 --an employee is 3sid]$ 6be 4a#d "u ! ,,cpp 7use ! numb] ( mon?s up 6& 9clud+ ! mon? ! p]son 0 3sid]$ 6be 4a#d &! numb] ( mon?s foll[+ ! mon? ! p]son c1s$ 6be 4a#d72 or --an employee dies 9 ! ye> 7use ! numb] ( mon?s up 6& 9clud+ ! mon? ( d1?74 ,note ,9 "s cases1 ! require;ts >e di6]5t = ,,qpp4 ,= 9=m,n1 see ! ,guide = #fc ,*apt] #c d#ab ,employ]s3 ,s\rce ,deduc;ns & ,3tribu;ns 7,,tp-#ajae4;,g-;,v71 : y c get f ,rev5u ,qu@ebec 7see page #e74 ,h[ 6prorate ,6prorate ! maximum 3tribu;n =! ye>1 foll[ ^! /eps3 ,/ep #a3 ,deduct ! ye>'s basic exemp;n 74#c1ejj = #bjjf7 f ! ye>'s maximum p5.na# e>n+s 74#db1ajj = #bjjf74 ,/ep #b3 ,multiply ! result ( ,/ep #a 0! numb] ( p5.na# mon?s4 ,/ep #c3 ,divide ! result ( ,/ep #b 0#ab 7mon?s74 ,/ep #d3 ,multiply ! result ( ,/ep #c 0! ,,cpp rate t applies =! ye> 7#d.ie@3p = #bjjf74 ,example #a ,br5t turn$ #ah on ,may #ae1 #bjjf4 ,he rcvs 4#b1jjj a mon? 74#bd1jjj a ye>74 ,? am.t is less ?an ! maximum #fd ,*apt] #c e#ab p5.na# e>n+s 74#db1ajj7 t >e subject 6,,cpp 3tribu;ns4 ,janu>y 6,may #bjjf ,no ,,cpp 3tribu;ns ,june 6,decemb] #bjjf --,pay p]iod3 mon?ly --,e>n+s3 4#b1jjj --,basic ye>ly ,,cpp exemp;n3 4#c1ejj --,prorate basic ye>ly exemp;n p] mon?3 4#c1ejj divid$ 0#ab equals 4#bia.ff 7d n r.d (f7 --,mon?ly deduc;n3 4#b1jjj m9us 4#bia.ff equals 4#a1gjh.cd2 4#a1gjh.cd multipli$ 0#d.ie@3p equals 4#hd.ef ,prorat$ maximum 3tribu;n = #bjjf #g ov] #ab "ts 74#db1ajj m9us 4#c1ejj7 "ts #d.ie@3p equals 4#a1aad.eg #fe ,*apt] #c f#ab ,br5t's total ,,cpp 3tribu;ns = #bjjf %d n 2 m ?an 4#a1aad.eg4 ,example #b ,m>ia turn$ #gj on ,febru>y l#e1 #bjjf4 ,%e rcvs 4#ijj p] week 74#df1hjj p] ye>74 ,? am.t is m ?an ! maximum p5.na# e>n+s 74#db1ajj7 t >e subject 6,,cpp 3tribu;ns4 ,janu>y 6,febru>y #bjjf --,pay p]iod3 weekly --,e>n+s3 4#ijj --,basic ye>ly ,,cpp exemp;n3 4#c1ejj --,prorate basic ye>ly exemp;n p] week3 4#c1ejj divid$ 0#eb equals 4#fg.cj 7d n r.d (f7 --,weekly deduc;n3 4#ijj m9us 4#fg.cj equals 4#hcb.gj2 4#hcb.gj multipli$ 0#d.ie@3p equals 4#da.ba #ff ,*apt] #c #ac ,m>* 6,decemb] #bjjf ,no ,,cpp 3tribu;ns ,prorat$ maximum 3tribu;n = #bjjf #b ov] #ab "ts 74#db1ajj m9us 4#c1ejj7 "ts #d.ie@3p equals 4#cah.de ,m>ia's total ,,cpp 3tribu;ns = #bjjf %d n 2 m ?an 4#cah.de4 ,-mis.ns pd at irregul> 9t]vals ,if an employee alw gets pd on -mis.n & is pd only af sell+ "s?+ 7: does n o3ur regul>ly71 y h 6prorate ! maximum 3tribu;n =! numb] ( "ds 9 ! ye> 2t pay;ts4 ,example ,sylvie1 yr employee1 "ws on -mis.n4 ,y pay h] only :5 %e sells "s?+4 ,on ,june #a1 #bjjf1 y pd h] a 4#a1hjj -mis.n4 ,! la/ "t y pd h] a #fg ,*apt] #c a#ac -mis.n 0 ,m>* #af1 #bjjf4 ,"! >e #gg "ds 2t ^! two pay;ts4 ,calculate ! requir$ 3tribu;n = #bjjf z foll[s3 --,prorate ! basic ye>ly exemp;n3 #gg divid$ 0#cfe 7"ds7 multipli$ 04#c1ejj equals 4#gch.cf --,y h 6deduct ,,cpp 3tribu;ns (3 4#a1hjj m9us 4#gch.cf equals 4#a1jfa.fd2 --#a1jfa.fd multipli$ 0#d.ie@3p equals 4#eb.ee --,! am.t y h 6remit is3 ,employee's 3tribu;n """"""""" 4#eb.ee ,employ]'s 3tribu;n """""""""" 4#eb.ee ,total """""""""""""""""""""" 4#aje.aj ,employees :o >e 2t #fj & #gj ye>s old ,^! employees c apply =a ,,cpp retire;t p5.n4 ,y h 6deduct ,,cpp #fh ,*apt] #c b#ac 3tribu;ns f _! remun],n until ! 5d (! mon? 2f ! mon? t ! p5.n 2comes paya#4 ,human ,res\rces & ,social ,develop;t ,canada s5ds an aw>d lr 6employees :o get a p5.n4 ,! lr 9dicates ! date ! p5.n 2comes paya#4 ,an employee has 6%[ y ? lr 6prove t 3tribu;ns >e no l;g] requir$4 ,an employee may "w af ! age ( #fj & n apply =a ,,cpp retire;t p5.n4 ,z a result1 y h 6deduct 3tribu;ns until ! 5d ( :i*"e o3urs f/3 --! mon? 2f ! employee rcvs ! retire;t p5.n2 or --! mon? 9 : ! employee turns #gj4 ,= 9=m,n on eligibil;y =a ,,cpp retire;t p5.n1 3tact ,human ,res\rces & ,social ,develop;t ,canada or see _+www.hrsdc.gc.ca_:4 ,note ,! require;ts >e di6]5t = ,,qpp4 ,= 9=m,n on ,,qpp1 see ! ,guide = ,employ]s3 ,s\rce ,deduc;ns & #fi ,*apt] #c c#ac ,3tribu;ns 7,,tp-#ajae4;,g-;,v71 : y c get f ,rev5u ,qu@ebec 7see page #e74 ,,cpp ov]pay;t ,if1 dur+ a ye>1 y h ov]deduct$ ,,cpp 3tribu;ns f yr employee's remun],n 7= example1 ! maximum am.t ( p5.na# e>n+s 0 r1*$1 or ! employee 0 n employ$ 9 p5.na# employ;t71 y %d reimburse ! employee ! am.t deduct$ 9 ]ror & adju/ yr payroll records 6reflect ! reduc$ deduc;n4 ,? w result 9 a cr$it on ! ,,cra payroll a3.t equal 6! employee & employ] "p (! ov]deduc;n4 ,y may !n reduce a future remitt.e 9 ! same cal5d> ye>4 ,d n 9clude ! reimburs$ am.t on ! ,t#d slip4 ,if y _c reimburse ! ov]pay;t1 %[ ! total ,,cpp 3tribu;ns deduct$ &! correct p5.na# e>n+s on ! ,t#d slip (! employee4 ,if y report$ ! employee's ov]pay;t on ! ,t#d slip1 y c ask =a refund 0-plet+ ,=m ;,,pd#bd1 ,applic,n =a ,refund ( ,ov]deduct$ ,,cpp ,3tribu;ns or #gj ,*apt] #c d#ac ;,,ei ,premiums4 ,yr reque/ m/ 2 made no lat] ?an f\r ye>s f ! 5d (! ye> 9 : ! ov]pay;t o3urr$4 ,recov]+ ,,cpp 3tribu;ns ,if y rcv a ,notice ( ,assess;t or if y 4cov] t y h "udeduct$ ,,cpp 3tribu;ns1 y c recov] ! employee's 3tribu;ns f lat] pay;ts 6! employee4 ,! deduc;ns c 2 equal to1 b n m ?an1 ! am.t y %d h deduct$ f ea* pay;t4 ,h["e1 y ._c recov] a 3tribu;n am.t t has be5 \t/&+ = m ?an #ab mon?s4 ,! employ]'s %>e is yr responsibil;y4 ,if y %d h made a deduc;n 9 a previ\s ye> & y recov] x "? an a4i;nal deduc;n 9 ! curr5t ye>1 d n report ! recov]$ am.t on ! curr5t ye>'s ,t#d slip4 ,9/1d1 am5d ! previ\s ye>'s ,t#d4 ,! recov]$ am.t does n a6ect ! curr5t ye>-to-date ,,cpp 3tribu;ns4 #ga ,*apt] #c e#ac ,example a7 ,y did n deduct or remit ,,cpp 3tribu;ns t %d h be5 deduct$ z foll[s3 ,mon? """"" ,,cpp ,septemb] 4#bc.dj ,octob] """ 4#bc.dj ,novemb] "" 4#bd.aj ,decemb] "" 4#bd.gj ,total """" 4#ie.fj b7 ,af audit+ ! records1 we issue a ,notice ( ,assess;t z foll[s3 ,,cpp 3tribu;ns ,employee 4#ie.fj ,employ] 4#ie.fj ,total 4#aia.bj ,p5alties & 9t]e/ >e a4$ 6! total4 #gb ,*apt] #c #ad c7 ,! foll[+ ye>1 y c recov] ! employee's 3tribu;n ( 4#ie.fj z foll[s3 ,april3 ,curr5t deduc;n 4#bd.gj plus ,employ]'s recov]y 4#bc.dj 7= ,septemb]7 equals ,employee's deduc;n 4#dh.aj ,may3 ,curr5t deduc;n 4#bd.gj plus ,employ]'s recov]y 4#bc.dj 7= ,octob]7 equals 4#dh.aj ,june3 ,curr5t deduc;n 4#be.aj plus ,employ]'s recov]y 4#bd.aj 7= ,novemb]7 equals 4#di.bj ,july3 ,curr5t deduc;n 4#be.aj plus ,employ]'s recov]y 4#bd.gj 7= ,decemb]7 equals 4#di.hj ,total 74#bc.dj plus 4#bc.dj plus 4#bd.aj plus 4#bd.gj equals 4#ie.fj ,details on ! p5.na# & 9sura# e>n+s review >e 3ta9$ 9 ,*apt] #e4 #gc ,,cpp cov]age 0an employ] a#ad resid5t \tside ,canada ,if y >e an employ] :o does n h a place ( busi;s 9 ,canada1 y c apply 6h employ;t t y provide 9 ,canada 7= resid5t or non-resid5t employees7 cov]$ "u ! ,,cpp4 ,? cov]age is op;nal4 ,ev5 if yr c.try does n h a social secur;y agree;t ) ,canada1 y c apply = cov]age 0-plet+ ,=m ,,cpt#ac1 ,applic,n = ,cov]age ( ,employ;t 9 ,canada ,"u ! ,canada ,p5.n ,plan 0an ,employ] ,resid5t ,\tside ,canada4 ,canada's social secur;y agree;ts ) o!r c.tries ,canada has reciprocal social secur;y agree;ts ) o!r c.tries4 ,^! agree;ts 5sure t only "o plan cov]s an employee- ,,cpp or a =eign social secur;y plan4 #gd ,*apt] #c b#ad ,6f9d \ : c.try has ,,cpp cov]age provi.ns ) ,canada & 6obta9 ! specific ,,cpt applic,n =m numb]1 see ,app5dix #d4 ,y c get an applic,n =m = cov]age or = ext5d+ cov]age "u ! ,,cpp at _+www.cra.gc.ca/forms_:4 ,note ,if y h "qs ab cov]age "u ! ,quebec ,p5.n ,plan 9 o!r c.tries1 s5d !m 6! foll[+ a4ress3 ,bur1u des 5t5tes de s@ecurit@e sociale ,r@egie des r5tes du ,qu@ebec #ajee1 b\l4 ,r5@e-,l@evesque ,e/1 treizi@eme @etage ,montr@eal ,,qc ,h#b;,l #d;,s#e #ge c#ad #gf ,*apt] #d--,employ;t d#ad ,9sur.e premiums ,y h 6deduct ,employ;t ,9sur.e 7;,,ei7 premiums f ea* doll> ( 9sura# e>n+s up 6! ye>ly maximum4 ,af y h deduct$ ! maximum =! ye>1 y %d n deduct any m premiums1 ev5 ?\< ! excess remun],n is / 3sid]$ 9sura#4 ,= #bjjf1 ! maximum annual 9sura# e>n+s is 4#ci1jjj4 ,"u :at 3di;n d y deduct ;,,ei premiums8 ,y h 6deduct ;,,ei premiums f an employee's remun],n if t employee is 9 9sura# employ;t dur+ ! ye>4 ,9sura# employ;t 9cludes mo/ employ;t 9 ,canada "u a 3tract ( s]vice 7employ]- employee rel,n%ip--see page #e74 ,"! is .no .age .limit = deduct+ ;,,ei premiums4 ,"s employ;t \tside ,canada is al 9sura# 7see page #cd74 #gg ,*apt] #d e#ad ,note ,c]ta9 "w]s :o >e n employees mie taxi & o!r pass5g]-vehicle driv]s1 b>b]s & hairdress]s1 & fi%]s 7see page #cb74 ,am.ts & b5efits subject 6;,,ei premiums ,y g5],y deduct ;,,ei premiums f ! foll[+ am.ts & b5efits3 --sal>y1 wages1 bonuses1 -mis.ns1 or o!r remun],n 79clud+ adv.es on a3.t ( future e>n+s71 & wages 9 lieu ( t]m9,n notice2 --mo/ ca% taxa# b5efits & all[.es1 r5t-free & l[-r5t h\s+ if pd z ca% or a subsidy1 ! value ( bo>d & lodg+ if ca% e>n+s >e al pd 9 ! pay p]iod 7o!r ?an an exempt all[.e pd 6an employee at a special "w site or remote "w loc,n71 employ] #gh ,*apt] #d f#ad 3tribu;ns 6an employee's regi/]$ retire;t sav+s plan 7,,rrsp7 except ": employees _c )draw am.ts f a gr\p ,,rrsp until !y retire or c1se 6be employ$1 & gifts1 prizes1 & aw>ds pd 9 ca%2 --honor>iums f employ;t or (fice1 a %>e ( pr(it t an employ] pd1 9c5tive pay;ts1 directors' fees1 & o!r fees if pd 9 ! c\rse ( 9sura# employ;t s* z manage;t fees & fees pd 6bo>d or -mittee memb]s2 --c]ta9 tips & gratuities rcvd = s]vices p]=m$2 --remun],n rcvd :ile on vac,n1 furl\<1 sa2atical1 or sick l1ve1 or = vac,n pay1 pay;ts rcvd "u a supple;t>y unemploy;t b5efit plan 7,,subp7 if ! pay;t is = o!r types ( b5efits pd "u a ,,subp1 s* z b5efits =a tempor>y /oppage ( "w2 --wage-loss b5efits t an employee rcvs f a wage-loss replace;t plan 7^! b5efits may or may n 2 subject #gi ,*apt] #d g#ad 6;,,ei premiums--= m 9=m,n1 see page #bh72 & --! sal>y y 3t9ue 6pay 6an employee 2f or af a "w]s' -p5s,n bo>d claim is decid$1 z well z3 --any adv.e or loan y make t is m ?an ! "w]s' -p5s,n aw>d2 --any adv.e or loan n repd 6y4 -------------------------------------#ae ,if y pay any ( ^! am.ts 6a =m] employee & y h 6deduct ;,,ei premiums1 use ! rate 9 e6ect :5 y make ! pay;t4 ,employ;t1 b5efits & pay;ts n subject 6;,,ei premiums ,exclud$ employ;t ,ev5 if "! is a 3tract ( s]vice1 employ;t is .n .9sura# & is n subject 6;,,ei premiums 9 ! foll[+ situ,ns3 --casual employ;t if x is n = yr usual trade or busi;s2 #hj ,*apt] #d a#ae --employ;t :5 y & yr employee d .n d1l ) ea* o!r at >m's l5g?4 ,"! >e two ma9 categories ( employees :o cd 2 a6ect$3 relat$ p]sons & non-relat$ p]sons4 --,relat$ p]sons3 ,^! >e 9dividuals 3nect$ 0blood rel,n%ip1 m>riage1 -mon-law rel,n%ip1 or adop;n4 ,9 cases ": ! employ] is a corpor,n1 ! employee w 2 relat$ 6! corpor,n :5 ! employee is relat$ 6a p]son :o ei 3trols ! corpor,n or is a memb] (a relat$ gr\p t 3trols ! corpor,n4 ,h["e1 ^! 9dividuals c 2 9 9sura# employ;t if y wd h negotiat$ a simil> 3tract )a p]son t y d1l ) at >m's l5g?4 --,non-relat$ p]sons3 an employ;t 2t y &a non-relat$ employee c 2 det]m9$ 6be non-9sura# if x is app>5t f ! circum/.es ( employ;t t y 7 n d1l+ ) ea* o!r 9 ! way >m's l5g? "pies norm,y wd4 #ha ,*apt] #d b#ae ,if y h any d\bts z 6:e!r or n y %d deduct ;,,ei premiums :5 employ+ family memb]s or o!r non-relat$ employees ^: circum/.es ( employ;t >e unusual1 we su7e/ t y reque/ a rul+ 0-plet+ =m ,,cpt#a1 ,reque/ =a ,rul+ z ! ,/atus (a ,"w] "u ! ,canada ,p5.n ,plan &/or ! ,employ;t ,9sur.e ,act & s5d x 6! ,,cpp/;,,ei ,eligibil;y ,divi.n ( yr tax s]vices (fice4 --:5 a corpor,n employs a p]son :o 3trols m ?an #dj@3p (! corpor,n's vot+ %>es2 --employ;t t is an ex*ange ( "w or s]vices2 --employ;t 0an employ] 9 agriculture1 9 an agricultural 5t]prise1 or 9 horticulture :53 --! p]son rcvs no ca% remun],n2 .or --"ws less ?an sev5 "ds )! same employ] dur+ ! ye>2 --employ;t (a p]son 3nect$ )a circus1 fair1 p>ade1 c>nival1 #hb ,*apt] #d c#ae exposi;n1 exhibi;n1 or o!r simil> activ;y1 .except = 5t]ta9]s1 if t p]son3 --is n yr regul> employee2 & --"ws = less ?an sev5 "ds 9 ! ye>2 ,note ,if ! employee "ws sev5 "ds or m1 ! employ;t is 9sura# f ! f/ "d ( "w4 --employ;t (a p]son 9 a rescue op],n1 z l;g z y d n regul>ly employ t p]son = t purpose2 --employ;t 0a gov]n;t body z an elec;n "w] if ! "w]3 --is n a regul> employee (! gov]n;t body2 & --"ws = less ?an #ce h\rs 9 a cal5d> ye>2 ,note ,if ! employee "ws #ce h\rs or m1 ! employ;t is 9sura# f ! f/ h\r ( "w4 #hc ,*apt] #d d#ae --employ;t 9 ,canada "u an ex*ange program if ! employ] pay+ ! remun],n is n resid5t 9 ,canada2 --employ;t (a memb] (a religi\s ord] :o has tak5 a v[ ( pov]ty 7? applies :e!r ! remun],n is pd directly 6! ord]1 or ! memb] pays x 6! ord]72 --any employ;t :5 premiums h 6be pd ac 6! unemploy;t 9sur.e laws ( any /ate (! ,unit$ ,/ates1 ! ,4trict ( ,columbia1 ,pu]to ,rico1 or ! ,virg9 ,isl&s1 or ac 6! ,railroad ,unemploy;t ,9sur.e ,act (! ,unit$ ,/ates2 --employ;t 9 ,canada (a non-resid5t p]son if ! unemploy;t 9sur.e laws ( any =eign c.try require "s"o 6pay premiums = t employ;t2 --employ;t 9 ,canada 0a =eign gov]n;t or an 9t]n,nal organiz,n1 .except :5 ! =eign gov]n;t or 9t]n,nal organiz,n agrees 6cov] xs ,canadian employees "u ,canada's ;,,ei legisl,n 7in ? case1 ! #hd ,*apt] #d e#ae employ;t is 9sura# if ,human ,res\rces & ,social ,develop;t ,canada agrees72 or --employ;t "u ! 8,self-employ;t assi/.e0 & 8,job cre,n "pn]%ips0 employ;t b5efits e/abli%$ 0! ,canada ,employ;t & ,immigr,n ,-mis.n "u sec;n #ei (! ,employ;t ,9sur.e ,act1 or "u a simil> b5efit t a prov9cial gov]n;t or o!r organiz,n provides & is ! subject ( an agree;t "u sec;n #fc (! ,employ;t ,9sur.e ,act4 --employ;t (a p]son hold+ an (fice 9 ! private sector 7except = an 9dividual :o holds an (fice 9 a union or an associ,n ( unions74 ,? li/ is n exhau/ive3 mayors1 municipal c\ncillors1 s*ool -mis.n]s1 *iefs ( ,9dian b&s1 b& c\ncillors1 executors1 liquidators1 or adm9i/rators = settl+ e/ates1 memb]s (a bo>d ( ref]ees at ! ,-mis.n ( ,canada ,employ;t ,9sur.e1 corpor,n directors1 *ief #he ,*apt] #d f#ae firefiy unemploy;t b5efit plan 7,,subp7 pay;t1 except = o!r types ( b5efits pd "u a ,,subp1 s* z b5efits =a tempor>y /oppage ( "w2 -------------------------------------#af --any non-ca% b5efit1 except ! value ( bo>d & lodg+ t 9dividuals rcvd = _! employ;t 9 a pay p]iod if y pay !m ca% remun],n dur+ ! pay p]iod2 --3tribu;ns 6an employee's gr\p ,,rrsp ": a3ess is re/rict$ & does n p]mit employees 6)draw ! am.ts until !y retire or c1se 6be employ$2 --am.ts rcvd on a3.t ( an e>n+s loss b5efit1 supple;t>y retire;t b5efit or p]man5t impair;t all[.e #hf ,*apt] #d a#af paya# 6! taxpay] "u ,"p #b (! ,canadian ,=ces ,memb]s & ,vet]ans ,-p5s,n ,act2 --any am.t exclud$ z 9come "u p>agraph #f7#a77a7 or 7b7 or subsec;n #f7#f7 or 7#af7 (! ,9come ,tax ,act2 --a retir+ all[.e 7= 9=m,n on ! make- up (a retir+ all[.e1 see page #bf72 --am.ts y pay 6an employee 6cov] ! wait+ p]iod or 69cr1se ! mat]n;y1 p>5tal or -pas.nate c>e b5efits if ! foll[+ two 3di;ns >e met3 --! total am.t ( yr pay;t &! ;,,ei weekly b5efits does n exce$ ! employee's normal weekly gross sal>y2 & --yr pay;t does n reduce any o!r a3umulat$ employ;t b5efits s* z bank$ sick l1ve1 vac,n l1ve cr$its1 or retir+ all[.e4 --an adv.e or a loan equal 6! "w]s' -p5s,n aw>d t y pay 6employees 2f or af ! "w]s' -p5s,n bo>d claim is decid$ 7see page #bi72 #hg ,*apt] #d b#af --a top-up am.t y pay 6an employee 9 a4i;n 6! "w]s' -p5s,n aw>d pd 0a "w]s' -p5s,n bo>d af ! "w]s' -p5s,n bo>d is decid$ 7see page #bi72 & --top-ups 6wage-loss replace;t plans t >e n subject 6;,,ei premiums 7see page #bh74 ;,,ei premium rate & maximum ,y h 6deduct ;,,ei premiums f 9sura# e>n+s y pay 6yr employees4 ,9 a4i;n1 y m/ pay .#a.d ."ts ! am.t (! employee's premiums4 ,example ;,,ei premiums y deduct$ f yr employees 9 ! mon? """""""" 4#aie.ej ,yr %>e ( ;,,ei premiums 7"ts #a.d7 """"""""""""""""""""" 4#bgc.gj ,total am.t y remit = ;,,ei premiums """""""""""""""""" 4#dfi.bj #hh ,*apt] #d c#af ,ea* ye>1 we det]m9e3 --! ..maximum annual 9sura# .e>n+s f : y deduct ;,,ei 74#ci1jjj = #bjjf72 & --a .premium .rate t y use 6calculate ! am.t 6deduct f yr employees 7#a.hg@3p = #bjjf--= ,quebec1 use #a.ec@3p74 ,y /op deduct+ ;,,ei premiums :5 y r1* ! employee's maximum annual 9sura# e>n+s or ! maximum annual employee premium 74#gbi.cj = #bjjf--! maximum is 4#eif.gj = ,quebec74 ,/>t \tl9e ,di6]5t ;,,ei rates apply = employees "w+ 9 ,quebec z a result (! e/abli%;t (! ,quebec ,p>5tal ,9sur.e ,plan 7,,qpip74 ,5d \tl9e #hi ,*apt] #d d#af ,! employee's premium rates =! next ye> c 2 f.d 9 ea* v].n (! ,payroll ,deduc;ns ,ta#s1 : >e usu,y availa# 9 mid-,decemb]4 ,note ,! annual maximum = 9sura# e>n+s 74#ci1jjj = #bjjf7 applies 6.ea* .job ! employee holds ) .di6]5t .employ]s 7di6]5t ,busi;s ,numb]s74 ,if an employee l1ves "o employ] dur+ ! ye> 6/>t "w ) ano!r employ]1 ! new employ] al has 6deduct ;,,ei premiums )\t tak+ 96a3.t :at 0 pd 0! previ\s employ]4 ,? is ! case ev5 if ! employee has pd ! maximum premium am.t dur+ ! previ\s employ;t4 ,h["e1 if yr busi;s w5t "? a re/ructure or reorganiz,n1 see page #h4 ,we w refund any ov]pay;ts 6employees :5 !y file _! 9come tax & b5efit return4 ,employ]s >e n 5titl$ 6a refund4 #ij ,quebec ,p>5tal ,9sur.e e#af ,plan 7,,qpip7 ,e6ective ,janu>y #a1 #bjjf1 mat]n;y1 p>5tal1 & adop;n b5efits = resid5ts ( ,quebec >e adm9i/]$ 0! prov9ce ( ,quebec4 ,! ,,qpip replaces simil> b5efits t ,quebec resid5ts rcvd "u ! ,employ;t ,9sur.e ,act4 ,all employ]s :o h employees "w+ 9 ,quebec deduct a reduc$ ;,,ei premium rate 7#a.ec@3p = #bjjf7 = all ^? employees reg>d.s ( _! prov9ce or t]ritory ( resid;e4 ,! maximum annual premium = #bjjf is 4#eif.gj4 ,= specific require;ts1 visit ,rev5u ,qu@ebec's ,web site at _+www.revenu.gouv.qc.ca_:4 ,h[ c y reduce ! rate ( yr ;,,ei premiums if y h a %ort- t]m 4abil;y plan8 ,"s employ]s provide a wage-loss replace;t plan = %ort-t]m 4abil;y #ia ,*apt] #d f#af 6_! employees4 ,if ! plan meets c]ta9 /&>ds e/abli%$ 0! ;,,ei ,regul,ns1 ! employ]'s ;,,ei premiums cd 2 pd at a reduc$ rate 7less ?an #a.d "ts ! employee's premiums74 ,6b5efit f a reduc$ employ] premium rate1 y h 6regi/] )! ;,,ei ,premium ,reduc;n ,program 0submitt+3 --an 9itial applic,n1 : y c f9d 9 ,,hrsdc's public,n call$ ,guide = ,employ]s--;,,ei ,premium ,reduc;n ,program 7,,in-#jda-jd-jd72 & --a copy (! %ort-t]m 4abil;y plan provid$ 6yr employees4 -------------------------------------#ag ,y c get ! guide at yr ,s]vice ,canada ,c5tre or 03tact+3 ,human ,res\rces & ,social ,develop;t ,canada ,premium ,reduc;n ,program ,p4,o4 ,box #aajjj ,ba?ur/ ,,nb ,e#b;,a #d;,t#e ,teleph"o3 #a-hjj-efa-gibc #ib ,*apt] #d a#ag ,fax3 #ejf-edh-gdgc ,web site3 _+www.hrsdc.gc.ca_: ,! employ]'s ;,,ei premiums >e reduc$ only 9 respect ( employees cov]$ 0! approv$ plan 7? 9cludes employees s]v+ an eligibil;y p]iod "u ! plan ( ?ree mon?s or less74 ,^! employees w 3t9ue 6be report$ "u ! curr5t a3.t1 : w 2 set at a reduc$ rate4 ,an (fic] (! ;,,ei ,premium ,reduc;n ,program w ask y 6op51 "u yr ,,bn1 an a4i;nal payroll deduc;ns a3.t 6make a sep>ate remitt.e = employees n cov]$ 0! plan4 ,y h 6file a sep>ate ,t#d 9=m,n return = ea* payroll deduc;ns a3.t "u yr ,,bn4 --,= employees cov]$ "u an approv$ plan1 report _! 9come & deduc;ns us+ yr payroll deduc;ns a3.t at ! reduc$ ;,,ei premium rate 7= example1 ,,rp#jjja74 --,= employees :o >e .n cov]$ 0! plan1 report _! 9come & deduc;ns us+ yr payroll deduc;ns a3.t #ic ,*apt] #d b#ag at ! /&>d rate ( #a.d "ts ! employee's premiums 7= example1 ,,rp#jjjb74 ,": an employee 0 report$ "u bo? a3.ts 9 ! same cal5d> ye>1 file a sep>ate ,t#d slip = ea* p]iod4 ,h[ d y det]m9e h[ m* ;,,ei premiums 6deduct8 ,use "o (! foll[+3 --! ta#s on diskette 7,,tod7 me?od2 --! ta# me?od2 --! =mula me?od2 or --! manual calcul,n me?od--see 2l4 ,see ! sec;n call$ 8,payroll deduc;ns ta#s10 on page #g 6f9d \ : me?od is be/ = y4 #id ,! manual calcul,n me?od c#ag ,use ? me?od if y pay yr employees m ?an ! maximum am.t t appe>s 9 ,"p ;,c (! ,payroll ,deduc;ns ,ta#s 7,t#djcb74 ,6calculate ! am.t us+ ? me?od1 multiply ! employee's 9sura# e>n+s 0! employee's ;,,ei premium rate 7#a.hg@3p \tside ,quebec & #a.ec@3p 9side ,quebec = #bjjf71 : y c f9d 9 ! ,payroll ,deduc;ns ,ta#s =! appropriate ye>4 ,! result is ! ;,,ei premium 6be deduct$4 ,note ,! employee's maximum ;,,ei premium am.t _c 2 m ?an ! maximum ;,,ei premium am.t =! ye>4 ,! ye>ly maximum appe>s 9 ,"p ;,c (! ,payroll ,deduc;ns ,ta#s 7usu,y availa# 9 mid-,decemb]74 ,/op deduct+ :5 y r1* ! maximum ;,,ei premium am.t4 #ie ,*apt] #d d#ag ,z an employ]1 yr ;,,ei premium paya# is #a.d 7un.s a reduc$ rate applies7 "ts ! ;,,ei premium paya# 0ea* employee4 ;,,ei ov]pay;t ,if1 dur+ a ye>1 y h ov]deduct$ ;,,ei premiums f yr employee 7= example1 ! maximum am.t ( 9sura# e>n+s 0 r1*$1 or ! employee 0 n employ$ 9 9sura# employ;t71 y %d reimburse ! employee ! am.t deduct$ 9 ]ror & adju/ yr payroll records 6reflect ! reduc$ deduc;n4 ,? w result 9 a cr$it on ! ,,cra payroll a3.t equal 6! employee & employ] por;n (! ov]deduc;n4 ,y may reduce a future remitt.e 9 ! same cal5d> ye>4 ,d n 9clude ! reimburs$ am.t on ! ,t#d slip4 ,if y _c refund ! ov]pay;t1 %[ ! total ;,,ei premiums deduct$ &! correct 9sura# e>n+s on ! ,t#d slip (! employee4 ,once y h report$ ! employee's ov]pay;t on ! ,t#d slip1 y c ask u =a refund 0-plet+ ,=m ;,,pd#bd1 ,applic,n ,=a ,refund ( #if ,*apt] #d e#ag ,ov]deduct$ ,,cpp ,3tribu;ns or ;,,ei ,premiums4 ,yr reque/ m/ 2 made no lat] ?an ?ree ye>s f ! 5d (! ye> 9 : ! ov]pay;t o3urr$4 ,recov]+ ;,,ei premiums ,if y rcv a ,notice ( ,assess;t or 4cov] t y h "udeduct$ ;,,ei premiums1 y c recov] ! employee's premiums f lat] pay;ts 6! employee4 ,! recov]$ premium c 2 equal to1 b n m ?an1 ! premium y %d h deduct$ f ea* pay;t ( remun],n4 ,h["e1 y ._c recov] a premium t has be5 \t/&+ = m ?an #ab mon?s4 ,! employ]'s %>e is yr responsibil;y4 ,if y %d h made a deduc;n 9 a previ\s ye> & y recov] x "? a deduc;n 9 ! curr5t ye>1 d .n report ! recov]$ premium on ! curr5t ye>'s ,t#d slip4 ,9/1d1 am5d ! previ\s ye>'s ,t#d slip4 ,! recov]$ am.t does n a6ect ! curr5t ye>-to-date ;,,ei premiums4 #ig ,*apt] #d f#ag ,example a7 ,y did n deduct or remit ;,,ei premiums t y %d h deduct$ z foll[s3 ,mon? """"" ;,,ei ,septemb] "" 4#gd.jj ,octob] """" 4#gd.jj ,novemb] """ 4#gh.jj ,decemb] """ 4#ge.jj ,total """" 4#cja.jj -------------------------------------#ah b7 ,af audit+ ! records1 we issue a ,notice ( ,assess;t z foll[s3 ;,,ei premiums ,employee 4#cja.jj ,employ] 4#dba.dj ,total 4#gbb.dj ,! employ] premiums >e #a.d multipli$ 0employee premiums4 ,p5alty & 9t]e/ >e a4$ 6t am.t4 #ih ,*apt] #d a#ah c7 ,! foll[+ ye>1 y c recov] ! employee's premiums ( 4#cja.jj z foll[s3 ,april3 ,curr5t premium 4#gd.jj plus ,recov]$ premium 4#gd.jj 7= ,septemb]7 equals ,employee's deduc;n 4#adh.jj ,may3 ,curr5t premium 4#gh.jj plus ,recov]$ premium 4#gd.jj 7= ,octob]7 equals ,employee's deduc;n 4#aeb.jj ,june3 ,curr5t premium 4#gd.jj plus ,recov]$ premium 4#gh.jj 7= ,novemb]7 equals ,employee's deduc;n 4#aeh.jj ,july3 ,curr5t premium 4#hj.jj plus ,recov]$ premium 4#ge.jj 7= ,decemb]7 equals ,employee's deduc;n 4#aee.jj ,total 74#gd.jj plus 4#gd.jj plus 4#gh.jj plus 4#ge.jj7 equals 4#cja.jj #ii ,*apt] #d b#ah ,details on ! p5.na# & 9sura# e>n+s review >e 3ta9$ 9 ,*apt] #e4 ,e/abli%+ ! numb] ( 9sura# h\rs = ,record ( ,employ;t purposes ,h\rs ( "w >e us$ 6det]m9e if "w]s >e 5titl$ 6b5efits &= h[ l;g4 ,employ]s h 6keep records (& report total h\rs ( 9sura# employ;t =! la/ #ec 3secutive weeks 7or less if ! p]iod ( employ;t is %ort]74 ,! numb] ( 9sura# h\rs is det]m9$ z foll[s3 --,= an employee :o is pd h\rly--,! numb] ( 9sura# h\rs is ! numb] ( h\rs actu,y "w$ & pd4 --,= an employee :o is n pd h\rly-- ,if ! employ] "ks ! numb] ( h\rs t ! employee actu,y "w$ &= : he or %e 0 pd1 we 3sid] ! employee 6h t numb] ( 9sura# h\rs4 ,= example1 an employee :o is pd on an #ajj ,*apt] #d c#ah annual basis b ^: employ;t 3tract specifies #cb h\rs z ! usual h\rs ( "w p] week wd 2 cr$it$ ) #cb 9sura# h\rs4 ,note ,if ! employ] does n "k ! actual numb] ( h\rs "w$1 ! employ] &! employee c agree on ! numb] ( 9sura# h\rs ( "w = : he or %e is pd4 ,= example1 an agree;t on h\rs on ! value ( piece"w wd det]m9e ! numb] ( 9sura# h\rs4 ,h["e1 if no 3tract or agree;t on h\rs exi/s or c 2 r1*$1 we det]m9e ! numb] ( 9sura# h\rs 0divid+ ! 9sura# e>n+s 0! m9imum wage4 ,! result _c 2 m ?an sev5 h\rs p] "d or #ce h\rs p] week4 --,h\rs limit$ 0f$]al or prov9cial /atutes--,full-"t employees :o >e limit$ 0law 6less ?an #ce h\rs p] week w 2 cr$it$ #ce 9sura# h\rs p] week4 ,"p-"t employees 9 ^! #aja ,*apt] #d d#ah circum/.es >e cr$it$ )a propor;nate numb] ( h\rs4 --,milit>y & police--,full-"t memb]s (! ,canadian ,=ces or a police =ce w 2 cr$it$ #ce 9sura# h\rs p] week1 un.s ! employ] keeps & provides ! actual numb] ( h\rs "w$ on ! ,record ( ,employ;t4 --,ov]"t--,"o h\r ( ov]"t "w equals "o h\r ( 9sura# employ;t1 ev5 if ! rate ( pay is hi<]4 --,"w] call$ 9 6"w--,! numb] ( 9sura# h\rs equals ! numb] ( h\rs pd4 --,/&-by h\rs--,/&by h\rs >e 9sura# if3 --! /&by h\rs >e pd at a rate equal 6or abv ! rate pd =! h\rs ! employee wd h "w$2 or --! employee is pres5t at ! employ]'s premises1 wait+ =! employ] 6reque/ 8 s]vices1 z requir$ "u a 3tract ( employ;t1 & ^! h\rs >e pd1 reg>d.s (! rate pd4 #ajb ,*apt] #d e#ah --,public holi"d--,"o h\r ( "w dur+ a public holi"d equals "o h\r ( 9sura# employ;t1 ev5 if ! rate ( pay is hi<]4 ,= m 9=m,n1 3tact yr ,s]vice ,canada ,c5tre4 --,pd l1ve--,"o h\r ( vac,n "t tak51 pd sick l1ve1 or -p5satory "t (f is 3sid]$ 6be "o 9sura# h\r4 --,remun],n pd ) no h\rs atta*$--,an employee :o rcvs vac,n pay )\t actu,y tak+ any l1ve does n g5]ate any 9sura# h\rs4 ,? al applies 6s* remun],n z bonuses1 gratuities1 lieu-(-notice pay;ts1 & retir+ all[.es4 ,pay;ts ( bank$ ov]"t is subject 6;,,ei premiums1 h["e "! >e no 9sura# h\rs atta*$ 6! pay;t if ! employee is n tak+ ! "t (f4 ;,,ei &! ,record ( ,employ;t ,y h 6-plete ,=m ,,ins#bajf1 ,record ( ,employ;t 7,,roe71 :5 an employee /ops "w+ = y 7? is 3sid]$ an 9t]rup;n #ajc ,*apt] #d f#ah ( e>n+s74 ,? happ5s :5 ! employ;t 5ds or an employee l1ves 2c ( pregnancy1 9jury1 ill;s1 adop;n l1ve1 lay(f1 l1ve )\t pay1 or 4missal4 ,= m 9=m,n on ! ,,roe1 see ! public,n call$ ,h[ 6,-plete ! ,record ( ,employ;t 7,,roe71 : is availa# at yr ne>e/ ,s]vice ,canada ,c5tre or on _! ,web site at _+www.hrsdc.gc.ca_:4 #ajd ,*apt] #e--,p5.na# & g#ah ,9sura# ,e>n+s ,review 7,,pier7 ,ea* ye>1 we *eck ! calcul,ns y made on ! ,t#d slips t y fil$ ) yr ,t#d summ>y4 ,we d ? 6make sure ! p5.na# & 9sura# e>n+s y report$ agree )! deduc;ns y remitt$4 ,we *eck ! calcul,ns 0mat*+ ! p5.na# & 9sura# e>n+s y report$ )! requir$ ,,cpp 3tribu;ns or ;,,ei premiums 9dicat$ 9 ! -------------------------------------#ai ,payroll ,deduc;ns ,ta#s 7,t#djcb74 ,we !n -p>e ^! requir$ am.ts )! ,,cpp 3tribu;ns & ;,,ei premiums 9dicat$ on ! ,t#d slips4 ,if "! is a di6];e 2t ! 3tribu;ns or premiums requir$ &! "os y report$1 we pr9t ! figures on a ,,pier li/+4 ,if y file on magnetic m$ia or 09t]net & report an employee numb] on yr ,t#d slips1 we w 4play ! employee numb] on ! ,,pier li/+4 #aje ,*apt] #e a#ai ,we w s5d y ! li/+ %[+ ! "n (! a6ect$ employees &! figures we us$ 9 ! calcul,ns4 ,! li/+ w al %[ any bal.e due4 ,notes ,y w 2 responsi# = remitt+ ! bal.e due1 9clud+ yr employee's %>e4 ,if y agree ) \r calcul,ns & >e remitt+ ! exact am.t %[n on ! ,,pier li/+ z pay;t 7ei 0mail or at yr f9ancial 9/itu;n71 d n s5d ! li/+ back4 ,we only ne$ ! li/+ if y >e correct+ ! figures or a ,,sin1 or >e submitt+ 9=m,n we %d update on \r file4 ,:y is a review important8 ,we v]ify ^! calcul,ns s t yr employees or _! b5efici>ies w rcv ! prop]3 #ajf ,*apt] #e b#ai --,,cpp b5efits if ! employees retire1 2come 4a#d1 or die2 & --;,,ei b5efits if ! employees 2come unemploy$1 take mat]n;y1 p>5tal or -pas.nate c>e l1ve4 ,note ,if y report 9su6ici5t am.ts1 x cd reduce a p]son's b5efits4 ,,cpp defici5cy calcul,ns ,if yr employee has #eb p5.na# weeks dur+ ! ye>1 y usu,y calculate ! requir$ ,,cpp 3tribu;ns z foll[s3 ,/ep #a3 ,subtract ! ,,cpp basic exemp;n =! ye> f ! ,,cpp p5.na# e>n+s %[n 9 box #bf 7or box #ad if box #bf is blank7 on ! employee's ,t#d slip4 ,/ep #b3 ,multiply ! result ( ,/ep #a 0! curr5t ye>'s ,,cpp 3tribu;n rate4 ,! ye>ly ,,cpp basic exemp;n is f.d 9 ,app5dix #b &! ,,cpp rate appe>s on page #aa4 #ajg ,*apt] #e c#ai ,! result is ! employee's ye>ly ,,cpp 3tribu;ns1 : y report 9 box #af (! ,t#d slip4 ,if y did n report p5.na# e>n+s 9 box #bf (! ,t#d slip1 we base ! calcul,n on ! am.t 9 box #ad1 8,employ;t 9come10 up 6! maximum all[a# am.t4 ,"! may 2 cases :5 y h 6prorate ! ,,cpp basic exemp;n =! ye>4 ,= 9=m,n1 see page #ab4 ,9 ^! cases1 6v]ify ! employee's ,,cpp 3tribu;ns 2f y file ! ,t#d slip1 y c -plete ! 8,ye>-5d calcul,n ( deduc;ns = employee ,canada ,p5.n ,plan 3tribu;ns04 ,see ,app5dix #a4 ;,,ei defici5cy calcul,ns ,6calculate ! requir$ ;,,ei premiums1 multiply ! ;,,ei 9sura# e>n+s %[n 9 box #bd 7or box #ad if box #bd is blank7 (! employee's ,t#d slip1 0! curr5t ye>'s ;,,ei premium rate4 ,! ye>ly ;,,ei #ajh ,*apt] #e d#ai premium rate appe>s 9 ! ,payroll ,deduc;ns ,ta#s 7,t#djcb74 ,! result is ! employee's ye>ly ;,,ei premiums1 : y report 9 box #ah (! ,t#d slip4 ,if y did n report 9sura# e>n+s 9 box #bd (! ,t#d slip1 we base ! calcul,n on box #ad1 8,employ;t 9come10 up 6! maximum all[a# am.t4 ,6v]ify ! employee's ;,,ei premiums 2f y file ! ,t#d slip1 y c -plete ! 8,ye>- 5d calcul,n ( deduc;ns = employee ,employ;t ,9sur.e premiums40 ,see ,app5dix #c at ! 5d ( ? guide4 ,note ,if y put an ;,x 9 box #bh 7,,cpp/,,qpp1 ;,,ei & ,,ppip exempt7 (! ,t#d slip & y report$ am.ts 9 boxes #af or #ag1 & #bf = ,,cpp/,,qpp1 or 9 boxes #ah & #bd = ;,,ei1 \r process+ sy/em ignores ! 8;,x40 ,= m 9=m,n1 see 8,box #bh--,exempt 7,,cpp/,,qpp1 ;,,ei & ,,ppip70 9 ! guide call$ #aji ,*apt] #e e#ai ,fil+ ! ,t#d ,slip & ,summ>y 7,,rc#dabj74 ,6get 9=m,n on h[ 6avoid -mon report+ ]rors1 see ,fil+ ! ,t#d ,slip & ,summ>y 7,,rc#dabj74 #aaj ,*apt] #f--,deduct+ 9come f#ai tax ,z an employ] or pay]1 y >e responsi# = deduct+ 9come tax f ! remun],n or o!r 9come y pay4 ,we h =ms 6help y det]m9e h[ m* 9come tax 6deduct3 --,mo/ employees & recipi5ts -plete ,=m ;,,td#a1 ,p]sonal ,tax ,cr$its ,return4 --,employees :o >e pd -mis.ns & :o claim exp5ses may *oose 6-plete ,=m ;,,td#a;,x1 ,/ate;t ( ,-mis.n ,9come & ,exp5ses = ,payroll ,tax ,deduc;ns1 9/1d ( -plet+ ,=m ;,,td#a4 --,fi%]s -plete ,=m ;,,td#c;,f1 ,fi%]'s ,elec;n 6,h ,tax ,deduct$ at ,s\rce4 ,=m ;,,td#a1 ,p]sonal ,tax ,cr$its ,return ,"! >e two types ( ,=m ;,,td#a1 ,p]sonal ,tax ,cr$its ,return-- #aaa ,*apt] #f g#ai f$]al .& prov9cial or t]ritorial4 ,bo? =ms1 once -plet$1 >e us$ 6det]m9e ! am.t ( f$]al & prov9cial or t]ritorial tax 6be deduct$ f an 9dividual's employ;t 9come or o!r 9come s* z p5.n 9come4 ,9dividuals :o w rcv sal>y1 wages1 -mis.ns1 employ;t 9sur.e b5efits1 p5.ns1 or o!r remun],n .h .6-plete a f$]al ,=m ;,,td#a .&1 if m ?an ! basic p]sonal am.t is claim$1 a prov9cial or t]ritorial ,=m ;,,td#a--= ,quebec1 see 8,employ;t 9 ,quebec0 on ! next page4 -------------------------------------#bj ,employees %d -plete new ;,,td#a =ms )9 sev5 "ds ( any *anges 6a situ,n t w a6ect _! 9come tax & b5efit returns4 ,employees :o d n -plete new =ms may 2 subject 6a p5alty ( 4#be = ea* "d ! =m is late4 ,! m9imum p5alty is 4#ajj2 ! maximum is 4#b1ejj4 ,employees d n h 6-plete new ;,,td#a =ms if _! p]sonal tax cr$it am.ts h n *ang$ =! ye>4 #aab ,*apt] #f a#bj ,! prov9cial or t]ritorial ,=m ;,,td#a t ! employee -pletes %d 2 ! =m =! prov9ce or t]ritory ( employ;t4 ,! sec;n 8,: prov9cial or t]ritorial tax ta#s %d y use80 on page #g1 expla9s h[ 6det]m9e ! prov9ce or t]ritory ( employ;t4 ,! same sec;n al expla9s :at 6d if ! employee lives 9 "o prov9ce or t]ritory & "ws 9 ano!r4 ,if ! 9come is n employ;t 9come 7= example1 p5.n 9come71 use ! prov9cial or t]ritorial ,=m ;,,td#a =! recipi5t's prov9ce or t]ritory ( resid;e4 ,x is a s]i\s (f;e 6"k+ly a3ept a ,=m ;,,td#a t 3ta9s false or deceptive /ate;ts4 ,if y ?9k a ,=m ;,,td#a 3ta9s 9correct 9=m,n1 call #a-hjj-iei-eebe4 ,h a -plet$ ,=m ;,,td#a on file = .ea* ( yr employees or recipi5ts4 ,we may ask 6see x4 #aac ,employ;t 9 ,quebec b#bj ,9dividuals :o "w or rcv o!r 9come 7s* z p5.n 9come7 9 ! prov9ce ( ,quebec h 6-plete a f$]al ,=m ;,,td#a1 ,p]sonal ,tax ,cr$its ,return1 .&a prov9cial ,=m ,,tp-#ajae.c-;,v1 ,s\rce ,deduc;ns ,return4 ,9dividuals :o 9cur exp5ses relat$ 6e>n+ -mis.ns h 6-plete a f$]al ,=m ;,,td#a;,x1 ,/ate;t ( ,-mis.n ,9come & ,exp5ses = ,payroll ,tax ,deduc;ns1 .&a prov9cial ,=m ,,tp-#ajae4,r4#ac.a-;,v4 ,quebec =ms c 2 obta9$ f ,rev5u ,qu@ebec 7see page #e74 ,claim codes ,! total am.t an employee claims on ,=m ;,,td#a w det]m9e : claim code 6use4 ,claim codes >e li/$ 9 ea* v].n (! ,payroll ,deduc;ns ,ta#s4 ,9 "s cases1 y w use "o claim code =! f$]al ,=m ;,,td#a & ano!r claim code =! prov9cial or t]ritorial =m ;,,td#a4 #aad ,*apt] #f c#bj ,if y use ,ta#s on ,diskette 7,,tod71 y w f9d a li/+ (! claim codes on ! 8,help ,m5u0 0select+ 8,9dex10 & !n 8,:at's ,new80 ,reque/ = m tax deduc;ns f employ;t 9come ,employees c *oose 6h m tax deduct$ f ! remun],n !y rcv 9 a ye>4 ,6d ?1 !y h 6file a new f$]al ,=m ;,,td#a t %[s h[ m* m tax !y want deduct$4 ,? am.t /ays ! same until !y file a new ,=m ;,,td#a4 ,y %d advise "p-"t employees t x cd 2 b5eficial 6h m 9come tax deduct$ f ! remun],n !y rcv 0-plet+ ,=m ;,,td#a4 ,9 ? way1 !y c avoid hav+ 6pay a l>ge am.t ( tax :5 !y file _! 9come tax & b5efit returns1 especi,y if !y h "w$ "p-"t = di6]5t employ]s dur+ ! ye>4 #aae ,deduc;n = liv+ 9 a d#bj prescrib$ z"o ,employees :o live 9 a prescrib$ z"o dur+ a 3t9u\s p]iod ( at l1/ six mon?s 7t 2g9s or 5ds 9 ! tax ye>7 may 2 5titl$ 6claim a resid5cy deduc;n :5 fil+ _! return4 ,z a result1 ^! employees may reque/ a reduc;n 9 payroll deduc;ns 0claim+ x on ,=m ;,,td#a4 ,if y provide employ;t b5efits = bo>d1 lodg+1 transport,n1 or travel assi/.e1 see ! ,employ]'s ,guide--,taxa# ,b5efits 7,t#dacj74 ,=m ;,,td#a;,x1 ,/ate;t ( ,-mis.n ,9come & ,exp5ses = ,payroll ,tax ,deduc;ns ,"! is .only ."o ,=m ;,,td#a;,x = f$]al1 prov9cial1 & t]ritorial tax purposes--= ,quebec1 see 8,employ;t 9 ,quebec0 on ? page4 ,employees :o >e pd 9 :ole or 9 "p 0-mis.n & :o claim exp5ses may #aaf ,*apt] #f e#bj *oose 6-plete ? =m 9/1d ( ,=m ;,,td#a4 ,!y c e/imate _! 9come & exp5ses 0us+ "o (! foll[+ two figures3 --_! previ\s ye>'s figures1 if !y 7 pd 0-mis.n 9 t ye>2 or --! curr5t ye>'s e/imat$ figures4 ,employees :o elect 6-plete ,=m ;,,td#a;,x h 6give x 6y 0"o (! foll[+ dates3 --on or 2f ,janu>y #ca2 --)9 "o mon? (! date _! employ;t />ts2 --)9 "o mon? (! date _! p]sonal situ,n *anges2 or --)9 "o mon? (! date any *ange o3urs t w sub/anti,y *ange ! am.ts previ\sly report$4 ,note ,an employee may *oose1 at any "t dur+ ! ye>1 6revoke 9 writ+ ! elec;n he or %e made 0-plet+ ,=m ;,,td#a;,x4 #aag ,tax deduc;ns f -mis.n f#bj remun],n ,if an employee is pd on -mis.n or rcvs a sal>y plus -mis.n1 y c deduct tax 9 "o (! foll[+ ways3 --,employees :o e>n -mis.n )\t exp5ses ,if y pay -mis.n at ! same "t y pay sal>y1 add ? am.t 6! sal>y1 !n use ! ta# me?od4 -------------------------------------#ba ,if y pay -mis.ns p]iodic,y or ! am.ts fluctuate1 y may want 6use ! bonus me?od 6det]m9e ! tax 6deduct f ! -mis.n pay;t4 ,see 8,bonuses & retroactive pay 9cr1ses0 on page #bc 6f9d \ h[ 6d ?4 --,employees :o e>n -mis.n ) exp5ses ,6calculate ! am.t ( tax 6deduct1 y c use ! ta#s on diskette 7,,tod71 ! =mula me?od or ! manual calcul,n me?od f.d 9 ,"p ;,a (! ,payroll ,deduc;ns ,ta#s 7,t#djcb74 #aah ,*apt] #f a#ba ,note ,if an employee does n file ,=m ;,,td#a;,x1 or revokes 9 writ+--dur+ ! ye>--! elec;n he or %e made 9 -plet+ ,=m ;,,td#a;,x1 calculate ! tax deduc;ns us+ ! ta# me?od4 ,employees :o claim employ;t exp5ses on _! 9come tax return m/ h _! employ] -plete ,=m ,t#bbjj1 ,decl>,n ( ,3di;ns ( ,employ;t4 ,=m ;,,td#c;,f1 ,fi%]'s ,elec;n 6,h ,tax ,deduct$ at ,s\rce ,:5 a fi%] sells a cat*1 ! fi%] c *oose 6h ! buy]1 al "kn z ! designat$ employ]1 deduct 9come tax at a rate ( #bj@3p f ! proce$s (! sale4 ,6d ?1 ! fi%] m/ -plete ,=m ;,,td#c;,f )! designat$ employ] & s5d a copy (! -plet$ =m 6! tax c5tre4 ,! designat$ employ] is !n responsi# 6deduct1 remit & #aai ,*apt] #f b#ba report ! am.ts )held4 ,see employ] responsibilities on page #f & rules = fi%]s & ;,,ei on page #cd4 ,remun],n subject 69come tax ,y h 6deduct 9come tax .at .s\rce f ! foll[+ types ( remun],n3 --sal>y & wages 9clud+ retroactive pay;ts & wages 9 lieu ( t]m9,n notice2 ,note ,sal>y or wages 9clude adv.es ag/ future e>n+s1 ca%$-\ sick l1ve cr$its1 ! value ( free bo>d & lodg+1 & .any o!r taxa# all[.es or b5efits t y %d prorate 6yr pay p]iod4 --tips & gratuities2 --bonuses & vac,n pay 79clud+ ca%$-\ vac,n pay72 --p5.ns1 retir+ all[.es 7al call$ s"e.e pay71 & d1? b5efits2 #abj ,*apt] #f c#ba --b5efits "u a supple;t>y unemploy;t b5efit plan 79clud+ mat]n;y & p>5tal top-up pay;ts72 --fees & -mis.ns2 & --a4i;nal am.ts t y z an employ] pay :ile "picipat+ 9 a job cre,n project t ,human ,res\rces & ,social ,develop;t ,canada has approv$4 ,reduc+ remun],n subject 69come tax ,c]ta9 am.ts y deduct f ! remun],n y pay an employee 9 a ye> automatic,y reduces ! am.t ( gross remun],n on : y h 6deduct 9come tax =! pay p]iod4 ,y d .n ne$ a lr ( au?or;y 7see 8,lr ( au?or;y0 2l7 6deduct less tax if y )hold any (! foll[+ am.ts3 --employees' 3tribu;ns 6a regi/]$ p5.n plan 7,,rpp7--= details on h[ 6det]m9e ! exact am.t ( ^! 3tribu;ns1 see ! sec;n #aba ,*apt] #f d#ba call$ 8,3tribu;ns 6a regi/]$ p5.n plan 7,,rpp70 lat] 9 ? *apt]2 --union dues2 --3tribu;ns 6a retire;t -p5s,n >range;t 7,,rca7 or c]ta9 p5.n plans2 or --3tribu;ns 6a regi/]$ retire;t sav+s plan 7,,rrsp7 provid$ y h r1sona# gr.ds 62lieve ! 3tribu;n c 2 deduct$ 0! employee =! ye> 7see ! sec;n call$ 8,,rrsp 3tribu;ns y )hold f remun],n y pay an employee074 .,d .n .subtract ,,cpp 3tribu;ns & ;,,ei premiums 6det]m9e ! remun],n subject 6tax deduc;ns4 ,example ,david is pd weekly 7#eb pay p]iods p] ye>7 & rcvs taxa# b5efits4 ,he 3tributes 6a regi/]$ p5.n plan 7,,rpp71 pays union dues1 & lives 9 a prescrib$ z"o4 ,calculate ! am.t ( remun],n subject 6tax deduc;ns #abb ,*apt] #f e#ba at s\rce t ,david rcvs weekly1 z foll[s3 ,basic sal>y 7weekly7 """" 4#ejj .,plus3 taxa# b5efits """"" 4#ej ,gross remun],n """""""""" 4#eej .,m9us3 weekly deduc;ns =3 --,,rpp 3tribu;ns """ 4#be.jj --union dues """ 4#e.ej --liv+ 9 a prescrib$ z"o 74#g.ej p] "d "ts #g "ds7 4#eb.ej 4#hc ,remun],n subject 6tax deduc;ns at s\rce """""""""""""" 4#dfg #abc ,lr ( au?or;y f#ba ,6reduce remun],n on : y h 6deduct tax 9 situ,ns o!r ?an ! "os we describ$ abv1 y ne$ a lr ( au?or;y f a tax s]vices (fice4 ,= example1 if y d n )hold ! deducti# ,,rrsp 3tribu;n b yr employee makes ! 3tribu;ns or pay;ts hmf or h]f dur+ ! ye>1 or if an employee :o lives 9 "o prov9ce or t]ritory b "ws 9 ano!r is subject 6excessive tax deduc;ns1 ! employee has 6give y a copy (a lr ( au?or;y t we issu$4 -------------------------------------#bb ,6get a lr ( au?or;y1 ! employee has 6s5d a -plet$ ,=m ,t#abac1 ,reque/ 6,reduce ,tax ,deduc;ns at ,s\rce1 or a writt5 reque/ 6any tax s]vices (fice4 ,! employee %d 9clude docu;ts t support 8 or h] posi;n :y less tax %d 2 deduct$4 ,= example1 if ! employee regul>ly 3tributes 6an ,,rrsp 9 ! ye>1 he or %e %d provide docu;ts 6%[ ! am.ts he or %e 3tributes4 #abd ,*apt] #f a#bb ,x takes u ab f\r 6six weeks 6process a reque/ ( ? type4 ,we usu,y issue a lr ( au?or;y =a specific tax ye>4 ,if an employee has a bal.e [+ or has n fil$ \t/&+ 9come tax & b5efit returns1 we w n usu,y issue a lr ( au?or;y4 ,keep all lrs ( au?or;y ) yr payroll records s \r (fic]s c exam9e !m4 ,note ,canadian resid5t employees apply+ =! ov]s1s employ;t tax cr$it1 non-resid5t employees1 & non-resid5t directors %d .n use ,=m ,t#abac4 ,see relevant topics = details4 ,,rrsp 3tribu;ns y )hold f remun],n ,z 9dicat$ e>li]1 a regi/]$ retire;t sav+s plan 7,,rrsp7 3tribu;n t y )hold f remun],n y pay an employee 9 a ye> automatic,y reduces ! remun],n on : y h 6deduct tax4 ,h["e1 y h 6h #abe ,*apt] #f b#bb r1sona# gr.ds 62lieve t ! 3tribu;n c 2 deduct$ 0! employee =! ye>4 ,? applies 6an ,,rrsp 3tribu;n y )hold f remun],n t is subject 69come tax1 reg>d.s (! am.t (! pay;t or :e!r x is pd p]iodic,y or 9 a lump sum4 ,! employees _c rcv ! am.ts & !n pur*ase an ,,rrsp !mvs4 ,! 3tribu;ns h 6be transf]r$ 0! employ] directly 6! employee's ,,rrsp or 6his or h] sp\se or -mon-law "pn]'s ,,rrsp 7except =! eligi# "p (a retir+ all[.e t has 6be transf]r$ .only 6! employee's ,,rrsp74 ,g5],y1 we 3sid] y h r1sona# gr.ds 62lieve yr employee c deduct ! 3tribu;n if y h ei 3firm,n 0! employee t ! 3tribu;n c 2 deduct$ =! ye>1 or a copy ( 8 or h] ,,rrsp deduc;n limit /ate;t f a ,notice ( ,assess;t4 ,3firm,n (! employee's ,,rrsp deduc;n limit is n ne$$ =! eligi# "p (a retir+ all[.e 2c a special deduc;n "u p>agraph #fj7j4#a7 (! ,9come ,tax ,act applies 6? #abf ,*apt] #f c#bb am.t4 ,= 9=m,n on h[ 6calculate ! eligi# "p (a retir+ all[.e1 see page #bf4 ,3tribu;ns 6an ,,rpp ,if ! regi/]$ p5.n plan 7,,rpp7 requires or p]mits employees 6make 3tribu;ns1 y h 6det]m9e ! am.t ( 3tribu;ns t yr employee c deduct on 8 or h] 9come tax & b5efit return4 ,y h 6d ? 2f y c calculate ! am.t ( tax 6deduct4 ,9 a4i;n 63tribu;ns = curr5t s]vice1 make sure y 3sid] any 3tribu;ns = pa/ s]vice4 ,= 9=m,n on 3tribu;ns 6an ,,rpp = curr5t or pa/ s]vice1 see ,9t]pret,n ,bullet9 ,,it-#afg1 ,regi/]$ ,p5.n ,plans--,employee's ,3tribu;ns1 &! public,n call$ ,,rrsp's & ,o!r ,regi/]$ ,plans = ,retire;t 7,t#djdj74 ,y h 6report ^! 3tribu;ns on a ,t#d slip4 ,= 9=m,n on h[ 6report ,,rpp 3tribu;ns on a ,t#d slip1 see 8,box #bj --,,rpp 3tribu;ns0 9 ! ,employ]'s #abg ,*apt] #f d#bb ,guide--,fil+ ! ,t#d ,slip & ,summ>y 7,,rc#dabj74 ,h[ d y calculate h[ m* 9come tax y h 6deduct8 ,use "o (! foll[+3 --! ta#s on diskette 7,,tod7 me?od2 --! ta# me?od2 --! =mula me?od2 or --! manual calcul,n me?od4 ,= 9=m,n on ! manual calcul,n me?od1 see ! 9/ruc;ns 9 ! sec;n call$ 8,/ep-by- /ep calcul,n ( tax deduc;ns0 9 ,"p ;,a (! ,payroll ,deduc;ns ,ta#s 7,t#djcb74 ,see 8,payroll deduc;ns ta#s10 on page #g 6det]m9e : me?od is be/ = y4 ,y h 6deduct tax ac 6! claim code t corresponds 6! total claim am.t on ,=m ;,,td#a4 ,if an employee /ates t 8 or h] total expect$ 9come f all s\rces w 2 less ?an ! total claim am.t1 .d .n .deduct any f$]al1 prov9cial or t]ritorial tax4 ,h["e1 if y "k ? #abh ,*apt] #f e#bb /ate;t is false1 y h 6deduct tax on ! am.ts y pay4 ,if y ne$ advice1 call #a-hjj-iei-eebe4 ,tax deduc;ns on o!r types ( 9come ,= tax deduc;ns on o!r types ( 9come1 s* z bonuses1 directors' fees1 & retir+ all[.es1 see ,*apt] #g4 ,= o!r lump-sum pay;ts n describ$ "h1 see ! public,n call$ ,deduct+ ,9come ,tax on ,p5.n & ,o!r ,9come1 & ,fil+ ! ,t#d;,a ,slip & ,summ>y 7,,rc#daeg74 ,lab\r-sponsor$ funds tax cr$its ,tax deduc;ns at s\rce c 2 reduc$ 0! tax cr$it t applies 6! pur*ase 0! employee ( approv$ %>es ( capital /ock 9 a lab\r-sponsor$ v5ture capital corpor,n4 ,= 9=m,n on ! lab\r-sponsor$ #abi ,*apt] #f f#bb funds tax cr$it1 see ,"p ;,a (! ,payroll ,deduc;ns ,ta#s 7,t#djcb74 ,non-resid5t employees :o p]=m s]vices 9 ,canada ,employees n resid5t 9 ,canada :o >e 9 regul> & 3t9u\s employ;t 9 ,canada >e subject 6tax deduc;ns 9 ! same way z ,canadian resid5ts4 ,? applies :e!r or n ! employ] is a resid5t ( ,canada4 ,a tax tr1ty 2t ,canada &! c.try ( resid;e (a non-resid5t employee provid+ s]vice 9 ,canada may provide relief f ,canadian tax deduc;ns4 -------------------------------------#bc ,applic,n =a waiv] ( tax )hold+ ,a non-resid5t employee :o wants a reduc;n (! )hold+ bas$ on a tax tr1ty c s5d a lr ) support+ docu;t,n 6! ,non- resid5t ,sec;n ( _! tax s]vices (fice4 ,= details1 call #a-hjj-iei-eebe4 #acj ,*apt] #f a#bc ,note ,pay;ts 6non-resid5t 9dividuals1 "pn]%ips1 or corpor,ns = s]vices r5d]$ 9 ,canada 7t !y did n p]=m 9 ! ord9>y c\rse ( an (fice or employ;t7 >e subject 6tax )hold+s4 ,9 a4i;n1 if y pay or cr$it an am.t 6a non-resid5t ( ,canada1 s* z 9t]e/1 a divid5d1 r5tal 9come1 a royalty1 p5.n 9come1 a retir+ all[.e1 or o!r simil> types ( 9come1 or if y pay1 cr$it1 or provide an am.t z a b5efit = film or video act+ s]vices r5d]$ 9 ,canada1 see ! ,non- ,resid5t ,)hold+ ,tax ,guide 7,t#djfa74 #aca b#bc #acb ,*apt] #g--,special pay;ts c#bc ,= all yr deduc;ns1 use ! rates 9 =ce on ! date y make yr pay;t4 ,bonuses & retroactive pay 9cr1ses ,if y pd bonuses & retroactive pay 9cr1ses 6yr employees1 y h 6deduct ! foll[+ am.ts3 --,canada ,p5.n ,plan 7,,cpp7 3tribu;ns 7)\t tak+ 963sid],n ! annual basic exemp;n72 --,employ;t ,9sur.e 7;,,ei7 premiums2 & --9come tax4 ,,cpp 3tribu;ns ,if y h alr deduct$ ! ye>ly maximum ,,cpp 3tribu;n f an employee's 9come1 .d .n deduct m 3tribu;ns4 ,9 a4i;n1 d n take 96a3.t any 3tribu;ns t a previ\s employ] deduct$ 9 ! same ye>4 #acc ,*apt] #g d#bc ,example ,joseph rcvs a retroactive pay 9cr1se ( 4#dej on ,june #bi4 ,8 wage record =! ye> 9dicates t1 6date1 y h deduct$ 4#cjj 9 ,,cpp 3tribu;ns4 ,maximum ,,cpp 3tribu;n =! ye> """""""""""""""""" 4#a1iaj.gj ,3tribu;ns 6date =! ye> """"" 4#cjj.jj ,maximum t y c deduct = ,joseph =! re/ (! ye> """ 4#a1faj.gj ,multiply ! retroactive pay 9cr1se ( 4#dej "ts ! ,,cpp rate ( #d.ie@3p """""""""""" 4#bb.bh ,y %d deduct ,,cpp 3tribu;ns ( 4#bb.bh f ,joseph's retroactive pay 9cr1se up 6! maximum =! ye>4 ;,,ei premiums ,y h 6deduct ;,,ei premiums f bonuses & retroactive pay 9cr1ses4 ,make #acd ,*apt] #g e#bc sure t y .d .n deduct m ?an ! maximum =! ye>4 ,9 a4i;n1 d n take 96a3.t any 3tribu;ns t a previ\s employ] deduct$ 9 ! same ye>4 ,9come tax ,6det]m9e h[ m* 9come tax 6deduct f bonuses or retroactive pay 9cr1ses1 take ! total remun],n =! ye> 79clud+ ! bonus or 9cr1se7 & subtract ! foll[+ am.ts3 --regi/]$ p5.n plan 3tribu;ns2 --union dues2 --a deduc;n = liv+ 9 a prescrib$ z"o2 & --an am.t t a tax s]vices (fice or c\rt ord] has au?oriz$4 ,if ! result is .4#e1jjj .or .less1 deduct #ae@3p tax 7#aj@3p 9 ,quebec7 f ! bonus or retroactive pay 9cr1se4 #ace ,*apt] #g f#bc ,if ! result is .m .?an .4#e1jjj1 ! am.t y deduct dep5ds on :e!r ! bonus is pd once a ye> or m ?an once a ye>4 ,examples #a & #b %[ y h[ 6det]m9e ! am.t 6deduct 9 ! case (a bonus4 ,example #c %[s y h[ 6det]m9e ? am.t 9 ! case (a retroactive pay 9cr1se4 ,note ,ta#s on ,diskette 7,,tod7 calculates ! ,,cpp 3tribu;ns1 ;,,ei premiums1 & 9come tax on bonuses & retroactive pay 9cr1ses4 ,= m 9=m,n on ,,tod1 see 8,payroll deduc;ns ta#s0 on page #g4 ,example #a ,f/ or once-a-ye> bonus pay;t--,donna e>ns a sal>y ( 4#djj p] week4 ,9 ,septemb]1 y gave h] a bonus ( 4#cjj4 ,h] prov9ce ( employ;t is ,briti% ,columbia4 ,! claim code t applies 6h] ;,,td#a & ;,,td#a;,,bc =ms is 8#a40 #acf ,*apt] #g g#bc ,/ep #a--,divide ! bonus 0! numb] ( pay p]iods 9 ! ye> 74#cjj divid$ 0#eb equals 4#e.gg74 ,/ep #b--,add ! 4#e.gg 6! curr5t pay rate ( 4#djj4 ,z a result1 ! adju/$ pay rate =! ye> is 4#dje.gg p] week4 ,/ep #c--,in ! ,payroll ,deduc;ns ,ta#s1 g 6,"p ;,d1 8,f$]al tax deduc;ns10 & ,"p ;,e1 8,prov9cial tax deduc;ns40 ,al1 turn 6! 8,weekly 7#eb pay p]iods a ye>70 ta# 6f9d ! 9cr1s$ weekly tax y %d deduct on ! a4i;nal 4#e.gg p] week4 ,calculate z foll[s3 --,f9d ! f$]al & prov9cial tax y deduct on 4#dje.gg p] week4 --,subtract ! f$]al & prov9cial tax y deduct on 4#djj p] week4 ,! result is ! tax y h 6deduct on ! a4i;nal 4#e.gg p] week4 #acg ,*apt] #g #bd ,/ep #d--,multiply ! a4i;nal tax y deduct p] week 0#eb 7! numb] ( pay p]iods 9 ! ye>74 ,? gives y ! am.t ( 9come tax 6deduct f ! bonus ( 4#cjj4 ,example #b ,m ?an "o bonus pay;t a ye>--,m>io e>ns a sal>y ( 4#djj p] week 7.am.t .#a74 ,y pd hm bonuses ( 4#cjj 9 ,janu>y & 4#ghj 9 ,febru>y4 ,8 prov9ce ( employ;t is ,alb]ta4 ,! claim code t applies 6his ;,,td#a & ;,,td#a;,,ab =ms is 8#a40 ,! calcul,n m/ take 96a3.t .all bonuses y pd dur+ ! ye>4 ,y h 6calculate =! 5tire ye> ! am.t ( tax 6deduct1 reg>d.s ( :5 y pd ! bonus4 ,/ep #a--,divide ! bonus y pd 9 ,janu>y 0! numb] ( pay p]iods 9 ! ye> 74#cjj divid$ 0#eb equals 4#e.gg7 7.am.t .#b74 ,add ! 4#e.gg 6! weekly sal>y ( 4#djj 6det]m9e ! adju/$ #ach ,*apt] #g a#bd weekly pay 2f ! ,febru>y bonus 74#djj plus 4#e.gg equals 4#dje.gg74 ,/ep #b--,divide ! .la/ bonus y pd 6,m>io 0! numb] ( pay p]iods 9 ! ye> 74#ghj divid$ 0#eb equals 4#ae7 7.am.t .#c74 ,add am.ts #a1 #b1 & #c 6det]m9e ! adju/$ weekly pay =! ye> ( 4#dbj.gg 74#djj plus 4#e.gg plus 4#ae74 ,/ep #c--,in ! ,payroll ,deduc;ns ,ta#s1 g 6,"p ;,d 8,f$]al tax deduc;ns0 & ,"p ;,e 8,prov9cial tax deduc;ns40 ,turn 6! 8,weekly 7#eb pay p]iods a ye>70 ta# 6f9d ! 9cr1s$ weekly tax y %d deduct on ! a4i;nal 4#ae p] week4 ,calculate z foll[s3 --,f9d ! f$]al & prov9cial tax y deduct on 4#dbj.gg p] week4 --,subtract ! f$]al & prov9cial tax y deduct on 4#dje.gg p] week4 ,! result is ! tax y h 6deduct on ! a4i;nal 4#ae4 #aci ,*apt] #g b#bd ,/ep #d--,multiply ! a4i;nal tax p] week 0#eb 6det]m9e ! am.t 6deduct on ! bonus ( 4#ghj4 ,6calculate tax on a4i;nal bonuses1 ..rep1t /eps #a 6.#d4 ,example #c ,retroactive pay 9cr1se--,ir5e's pay 9cr1s$ f 4#ddj 64#dfj p] week4 ,! 9cr1se 0 retroactive 6#ab weeks1 : gives h] a total retroactive pay;t ( 4#bdj 7#ab "ts 4#bj74 ,h] prov9ce ( employ;t is ,nova ,scotia4 ,! claim code t applies 6h] ;,,td#a & ;,,td#a;,,ns =ms is 8#f40 ,/ep #a--,in ! ,payroll ,deduc;ns ,ta#s1 g 6,"p ;,d1 8,f$]al tax deduc;ns10 & ,"p ;,e1 8,prov9cial tax deduc;ns40 ,turn 6! 8,weekly 7#eb pay p]iods a ye>70 ta# 6f9d ! 9cr1se 9 ! weekly tax t y %d deduct 2c (! 9cr1s$ pay rate4 #adj ,*apt] #g c#bd ,calculate z foll[s3 --,f9d ! f$]al & prov9cial tax y deduct on 4#dfj p] week4 --,subtract ! f$]al & prov9cial tax y deduct on 4#ddj p] week4 ,! result is ! tax y h 6deduct on ! a4i;nal 4#bj p] week4 ,/ep #b--,multiply ! 9cr1se 9 ! weekly tax y deduct 0! numb] ( weeks 6: ! retroactive pay 9cr1se applies4 ,? am.t repres5ts ! tax y %d deduct on ! retroactive pay;t4 ,directors' fees ,resid5t & non-resid5t directors ,y h 6report directors' fees1 :e!r pd 6a non-resid5t = s]vices r5d]$ 9 ,canada or 6a ,canadian resid5t1 on a ,t#d slip1 n a ,t#d;,a slip4 #ada ,*apt] #g d#bd ,notes ,a non-resid5t director is n 3sid]$ 6be employ$ 9 ,canada = purposes (! ,9come ,tax ,act1 :5 he or %e does n att5d any meet+ or p]=ms any o!r func;ns .9 ,canada4 ,director's fees >e pd 6non-resid5t directors (a corpor,n & _c 2 made 6a corpor,n or a self-employ$ p]son4 ,pay;ts m/ 2 report$ on ! director's ,t#d slip4 ,y only pay directors' fees ,,cpp 3tribu;ns ,y h 6deduct ,,cpp 3tribu;ns on directors' fees if ! employ;t is p]=m$ 9 ,canada4 ,:5 .only director's fees >e pd 6non- resid5t director (a corpor,n1 deduct ,,cpp 3tribu;ns4 ,d n deduct ,,cpp 3tribu;ns if ! employ;t is p]=m$ :olly or "ply \tside ,canada4 #adb ,*apt] #g e#bd ,6det]m9e ! ,,cpp 3tribu;ns 6deduct on directors' fees1 prorate ! basic ,,cpp exemp;n ov] ! numb] ( "ts y pay ! fees dur+ ! ye>4 ,example ,alan is ! director ( yr corpor,n4 ,he does n rcv remun],n z an employee4 ,y pay hm a directors' fee ( 4#d1jej e ?ree mon?s4 ,calculate ! 3tribu;n 9 ! foll[+ way3 --,prorate ! basic ye>ly ,,cpp exemp;n 6get ! qu>t]ly am.t3 4#c1ejj divid$ 0#d equals 4#hge4 --,! am.t f : y deduct 3tribu;ns is 4#c1age 74#d1jej m9us 4#hge74 --,! am.t ( ,,cpp 3tribu;ns y remit is3 ,director's 3tribu;n 74#c1age "ts #d.ie@3p7 """"""""""" 4#aeg.af ,employ]'s 3tribu;n """"""" 4#aeg.af ,total """""""""""""""""""" 4#cad.cb #adc ;,,ei premiums f#bd ,d n deduct ;,,ei premiums f resid5t or non-resid5t directors' fees4 ,9come tax ,if y only pay directors' fees & y e/imate t ! total ( ^! fees w n 2 m ?an ! claim am.t -------------------------------------#be on ,=m ;,,td#a 7or ! basic p]sonal am.t if a p]son does n file ,=m ;,,td#a71 d .n deduct 9come tax4 ,if y e/imate t directors' fees w 2 m ?an ! claim am.t on ,=m ;,,td#a1 y h 6deduct 9come tax4 ,6calculate ! am.t 6deduct1 use ! 8,f$]al tax deduc;ns &! ,prov9cial tax deduc;ns--,mon?ly0 ta# 9 "ps ;,d & ;,e (! ,payroll ,deduc;ns ,ta#s & calculate z foll[s3 --,divide ! fees 0! numb] ( mon?s t h pass$ s9ce ! la/ pay;t or s9ce ! f/ "d (! ye>1 :i*"e is lat]4 #add ,*apt] #g a#be --,f9d ! mon?ly deduc;n & multiply x 0! numb] ( mon?s t h pass$ s9ce ! la/ pay;t or s9ce ! f/ "d (! ye>1 :i*"e is lat]4 --,add 6! tax %[n 9 ! ta#s1 ! ;,,ei cr$it am.t calculat$ 9 ,"p ;,a1 8,deduct+ tax f 9come n subject 6,,cpp 3tribu;ns or ;,,ei premiums40 ,! result is ! 9come tax 6deduct f ! fee4 ,y pay directors' fees 9 a4i;n 6a sal>y ,if y pay bo? a sal>y .& directors' fees1 add ! fees 6! sal>y = t pay p]iod 6calculate ! am.t ( tax 6deduct4 ,:e!r ,,cpp 3tribu;ns & ;,,ei premiums >e requir$ w 2 bas$ on ! employ;t /atus (! director4 ,if y >e / 9 d\bt af analyz+ ! facts relat+ 6! director's employ;t1 y c ask =a rul+4 #ade ,applic,n =a waiv] ( tax b#be )hold+ ,a non-resid5t director (a corpor,n :o wants a reduc;n (! )hold+ bas$ on a tax tr1ty c s5d a lr ) support+ docu;t,n 6! ,non-resid5t ,sec;n ( _! tax s]vices (fice4 ,= m 9=m,n1 call #a-hjj-iei-eebe4 ,employees pr(it %>+ plan 7,,epsp7 ,an ,,epsp is an >range;t t all[s an employ] 6%>e pr(its ) all or a designat$ gr\p ( employees4 ,"u an ,,epsp1 am.ts >e pd 6a tru/ee 6be held & 9ve/$ =! b5efit (! employees :o >e b5efici>ies (! plan4 ,ea* ye>1 ! tru/ee is requir$ 6allocate 6s* b5efici>ies all employ] 3tribu;ns1 pr(its f tru/ prop]ty1 capital ga9s & losses1 & c]ta9 am.ts 9 respect ( =feitures4 ,report pay;ts f ,,epsp's on a ,t#d;,,ps slip 9/1d (a ,t#d slip4 #adf ,*apt] #g c#be ,see ,9t]pret,n ,bullet9 ,,it-#cgi1 ,employees ,pr(it ,%>+ ,plans--,alloc,ns 6,b5efici>ies4 ,ov]"t pay ,,cpp 3tribu;ns1 ;,,ei premiums1 & 9come tax ,y h 6deduct ,,cpp 3tribu;ns1 ;,,ei premiums1 & 9come tax f ov]"t pay4 ,:5 ! ov]"t pay is pd 9 ! same pay p]iod t x is e>n$1 add ! ov]"t pay 6! employee's regul> pay & make ! deduc;ns f ! total am.t 9 ! usual way4 ,:5 ! ov]"t pay is pd 9 a lat] pay p]iod1 tr1t ! ov]"t pay z a bonus & make ! deduc;ns us+ ! me?od \tl9$ 9 ! previ\s sec;n 8,bonuses & retroactive pay 9cr1ses0 on page #bc4 ,sal>y def]ral >range;ts ,a sal>y def]ral >range;t is a plan or >range;t made 2t an employee & an #adg ,*apt] #g d#be employ]4 ,"u s* an >range;t1 an employee po/p"os rcvg sal>y & wages 6a lat] ye>4 ,tr1t ! def]r$ sal>y & wages z employ;t 9come 9 ! ye> ! employee .e>ns ! am.t4 ,report x on ! employee's ,t#d slip = t ye>4 ,prescrib$ plans or >range;ts ,prescrib$ plans or >range;ts1 z describ$ 9 ! adv.ed 9come tax rul+s docu;t ,,atr-#ci1 ,def]r$ ,sal>y ,l1ve ,plan1 >e n cov]$ 0! sal>y-def]ral rules abv4 ,tr1t ! def]r$ am.ts 9 ^! cases z 9come 9 ! ye> ! employee .rcvs !m4 ,report x on ! employee's ,t#d slip = t ye>4 ,6f9d \ h[ 6report p5.n adju/;ts "u ^! circum/.es1 see ! ,p5.n ,adju/;t ,guide 7,t#djhd74 ,if y h employees :o "picipate 9 a prescrib$ plan1 deduct ,,cpp 3tribu;ns1 ;,,ei premiums1 & 9come tax 9 ! foll[+ way3 #adh ,,cpp 3tribu;ns e#be ,deduct ,,cpp 3tribu;ns f3 --! "picipant's .net sal>y 7! sal>y m9us ! def]r$ am.ts7 :ile ! p]son is "w+2 & --! def]r$ am.ts :5 y pay !m 6! "picipant dur+ ! l1ve p]iod4 ;,,ei premiums --.,deduct ;,,ei premiums f ! "picipant's .gross sal>y 79clud+ def]r$ am.ts7 :ile ! p]son is "w+4 ,d n deduct m ?an ! ye>ly maximum4 --.,d .n .deduct ;,,ei premiums :5 y pay ^! 6! "picipant dur+ ! l1ve p]iod4 ,9come tax ,deduct 9come tax f ! foll[+ am.ts3 --! "picipant's .net sal>y 7! sal>y m9us ! def]r$ am.ts7 :ile ! p]son is "w+2 #adi ,*apt] #g f#be --! def]r$ am.ts :5 y pay !m 6! "picipant dur+ ! l1ve p]iod2 & --! 9t]e/ 9come & o!r am.ts e>n$ 0! def]r$ am.t & pd 6! "picipant 9 ! ye> !y >e e>n$4 ,)drawal f ! prescrib$ plan ,:5 a "picipant )draws f ! plan 2c he or %e c1ses 6be employ$1 y h 63sid] ! )drawal z employ;t 9come4 ,deduct ,,cpp 3tribu;ns & 9come tax1 b n ;,,ei premiums4 -------------------------------------#bf ,note ,cu/odians & tru/ees :o adm9i/] a prescrib$ plan h ! same responsibilities z an employ] = deduct+1 remitt+1 & report+ deduc;ns4 #aej ,retire;t -p5s,n >range;ts a#bf ,a retire;t -p5s,n >range;t 7,,rca7 is a plan or >range;t 2t an employ] & an employee "u :3 --3tribu;ns >e made 0! employ] 6a cu/odian2 & --! cu/odian may 2 requir$ 6make pay;ts 6! employee or ano!r p]son on1 af1 or 9 view (1 ! employee's retire;t1 ! loss ( an (fice or employ;t1 or any sub/antial *ange 9 ! s]vices ! employee provides4 ,)hold+ & remitt+ ,if y >e an employ] & y set up a retire;t -p5s,n >range;t1 y h 6deduct a #ej@3p refunda# tax on any 3tribu;ns y make 6a cu/odian (! >range;t & remit ! am.t ( refunda# tax y collect 6! ,rcvr ,g5]al on or 2f ! #ae? "d (! mon? foll[+ ! mon? dur+ : x 0 )held4 ,2f y make any 3tribu;ns 6! cu/odian1 y h 6file ,=m ,t#gcc1 ,applic,n #aea ,*apt] #g b#bf =a ,retire;t ,-p5s,n ,>range;t 7,,rca7 ,a3.t ,numb]1 6apply = a3.t numb]s = bo? ! employ] &! cu/odian (! ,,rca4 ,! cu/odian has 6deduct 9come tax f any 4tribu;ns 7p]iodic or lump-sum pay;ts7 made \ (! ,,rca & remit ! am.t ( 9come tax collect$ 6! ,rcvr ,g5]al4 ,2f ! cu/odian makes any 4tribu;ns \ (! ,,rca1 he or %e has 6file ,=m ,t#gce1 ,applic,n =a ,remitt.e ,numb] = ,tax ,)held ,f a ,retire;t ,-p5s,n ,>range;t 7,,rca71 6apply =a remitt.e a3.t numb]4 ,! cu/odian has 6file a ,t#d;,a-,,rca 9=m,n return 6report ! 4tribu;ns4 ,? 9=m,n return 3si/s (a ,t#d;,a-,,rca ,summ>y &! relat$ ,t#d;,a-,,rca slips1 & has 6be s5t 6! ,,rca ,unit1 ,w9nipeg ,tax ,c5tre 0! la/ "d ( ,febru>y foll[+ ! cal5d> ye> 6: ! 9=m,n return applies4 ,= m 9=m,n on ? type ( plan or >range;t1 yr responsibilities1 &! =ms y h 6file1 see ! ,retire;t ,-p5s,n #aeb ,*apt] #g c#bf ,>range;ts ,guide 7,t#djda7 or 3tact ! ,,rca ,unit at ! ,w9nipeg ,tax ,c5tre4 ,retir+ all[.es ,a retir+ all[.e 7al call$ s"e.e pay7 is an am.t pd 6(fic]s or employees :5 or af !y retire f an (fice or employ;t 9 recogni;n ( l;g s]vice or =! loss ( (fice or employ;t4 ,a retir+ all[.e .9cludes3 --pay;ts = unus$ sick-l1ve cr$its on t]m9,n2 & --am.ts 9dividuals rcv :5 _! (fice or employ;t is t]m9at$1 ev5 if ! am.t is = damages 7wr;g;l 4missal74 ,a retir+ all[.e .does .n .9clude3 --a sup]annu,n or p5.n b5efit2 --an am.t an 9dividual rcvs z a result ( an employee's d1?2 --a b5efit deriv$ f c]ta9 c\nsell+ s]vices2 #aec ,*apt] #g d#bf --pay;ts = a3umulat$ vac,n l1ve n tak5 prior 6retire;t2 --pay 9 lieu ( t]m9,n notice 7see page #bh72 & --damages = viol,ns or alleg$ viol,ns ( an employee's human "rs aw>d$ "u human "rs legisl,n 7^! damages >e n taxa#74 ,if y pay a retir+ all[.e 6a .resid5t ( ,canada1 deduct 9come tax f any "p y pay directly 6! recipi5t4 ,use ! lump- sum )hold+ rates %[n on page #bh 6deduct 9come tax4 ,if y pay a retir+ all[.e 6a .non- resid5t ( ,canada1 y h 6)hold #be@3p (! retir+ all[.e 7subject 6v>i\s tax 3v5;ns & agree;ts74 ,s5d ? am.t 6! ,rcvr ,g5]al on ! non-resid5t's 2half4 ,= m 9=m,n1 see ,9t]pret,n ,bullet9 ,,it-#ccg1 ,retir+ ,all[.es1 & ,t#dade1 ,elect+ ,"u ,sec;n #bag (! ,9come ,tax ,act4 #aed ,transf] (a retir+ all[.e e#bf ,"! >e situ,ns :5 a p]son c transf] all or "p (a retir+ all[.e 6a regi/]$ p5.n plan 7,,rpp7 or a regi/]$ retire;t sav+s plan 7,,rrsp74 ,a retir+ all[.e may 2 pd ov] "o or m ye>s4 ,! am.ts pd 9 any "picul> ye> may 2 transf]r$ 6an ,,rrsp or an ,,rpp1 b _c exce$ ! employee's eligi# por;n (! retir+ all[.e m9us ! eligi# por;n transf]r$ 0! employee 9 a prior ye>4 ,! am.t ( retir+ all[.e eligi# = transf] pd 9 ea* ye> %d 2 report$ 9 box #bf (a ,t#d;,a slip4 ,am.ts 9eligi# = transf] >e report$ 9 box #bg4 ,= example1 if an employee rcvs 4#fj1jjj paya# 9 9/al;ts ( 4#aj1jjj ov] #f ye>s & has an eligi# am.t ( 4#dj1jjj1 ! am.ts report$ 9 ! f/ #d ye>s %d 2 report$ 9 box #bf1 :ile ! am.ts pd 9 ye>s #e & #f %d 2 report$ 9 box #bg4 ,y .d .n h 6deduct 9come tax on ! am.t ( eligi# retir+ all[.e t is transf]r$ directly 6! recipi5t's ,,rpp or #aee ,*apt] #g f#bf ,,rrsp4 ,if y transf] ! am.t 6an ,,rpp1 y may h 6report a p5.n adju/;t 7,,pa74 ,= 9=m,n1 3tact yr plan adm9i/rator4 ,! am.t t is eligi# = transf] "u sec;n #fj7j4#a7 (! ,9come ,tax ,act is limit$ to3 --4#b1jjj = ea* ye> or "p (a ye> 2f #aiif t ! employee or =m] employee "w$ = y 7or a p]son relat$ 6y72 plus -------------------------------------#bg --4#a1ejj = ea* ye> or "p (a ye> 2f #aihi ( t employ;t 9 : n"o ( yr 3tribu;ns 6! ,,rpp or ,,dpsp 7 ve/$ 9 ! employee's "n :5 y pd ! retir+ all[.e4 ,6det]m9e ! equival5t numb] ( ye>s ( ve/+1 ref] 6! t]ms (! "picul> plan4 ,! numb] c 2 a frac;n4 ,! recipi5t c 3tribute ! .non-eligi# ."p 6his or h] ,,rrsp1 or 6a sp\sal or -mon-law "pn]'s ,,rrsp1 up 6! am.t (! recipi5t's availa# ,,rrsp deduc;n limit4 ,9 ? situ,n1 y w )hold 9come tax4 #aef ,*apt] #g a#bg ,h["e1 y c 3tribute directly on ! recipi5t's 2half ! non-eligi# "p 6his or h] ,,rrsp or 6a sp\sal or -mon-law "pn] ,,rrsp .if y h r1sona# gr.ds 62lieve t ! am.t c 2 claim$ bas$ ! recipi5t's ,,rrsp deduc;n limit4 ,9 ? situ,n1 y d n h 6deduct 9come tax on ! am.t (! retir+ all[.e t y transf] directly4 ,example #a ,9 ,novemb] #bjjf1 y pay ,bruno1 yr ex-employee1 a retir+ all[.e ( 4#ej1jjj4 ,he "w$ = y f #aihe 6#bjjf 7#bb ye>s1 9clud+ "p-ye>s ( s]vice74 ,ac 6! t]ms (! p5.n plan1 8 3tribu;ns >e n ve/$ 9 ! p5.n plan4 ,"!=e1 y c only reimburse 8 3tribu;ns 6! plan4 ,calculate ! am.t ( retir+ all[.e eligi# = transf] z foll[s3 #aeg ,*apt] #g b#bg --4#b1jjj "ts #aa ye>s 7f #aihe 6#aiie1 9clud+ "p-ye>s7 """ 4#bb1jjj .plus --4#a1ejj "ts #d ye>s 7f #aihe 6#aihh1 9clud+ "p-ye>s7 """" 4#f1jjj ,total eligi# = transf] """"" 4#bh1jjj ,note ,y c no l;g] transf] 4#b1jjj p] ye> ( s]vice 6an ,,rpp or ,,rrsp = #aiif & lat] ye>s4 ,bruno is all[$ 6transf] directly 4#bh1jjj 6an ,,rpp or ,,rrsp )\t tax deduc;ns4 ,! di6];e ( 4#bb1jjj 2t ! all[.e pd &! maximum eligi# = transf] cd 2 directly transf]r$ 6,bruno's ,,rrsp )\t tax deduc;ns if he 9=ms y t x is )9 8 deduc;n limit4 #aeh ,*apt] #g c#bg ,example #b ,colette is retir+4 ,%e is pd a retir+ all[.e ( 4#ce1jjj 9 recogni;n ( l;g s]vice1 ( : 4#ab1jjj is .eligi# = transf] 6h] ,,rrsp 7"u p>4 #fj7j4#a7 (! ,9come ,tax ,act74 ,colette wants y 6transf] 6h] ,,rrsp ! total am.t (! eligi# retir+ all[.e 74#ab1jjj74 ,%e al reque/s t y direct an a4i;nal 4#aa1jjj 6h] ,,rrsp & gives y a writt5 /ate;t 9dicat+ t h] ,,rrsp deduc;n limit is 4#aa1jjj4 ,y h 6calculate ! am.t ( remun],n subject 6tax deduc;ns at s\rce z foll[s3 ,retir+ all[.e """"""""" 4#ce1jjj .,m9us3 --,retir+ all[.e eligi# = transf] 6,,rrsp """"" 4#ab1jjj #aei ,*apt] #g d#bg --,transf] 6,,rrsp bas$ on ,colette's deduc;n limit3 ,retir+ all[.e non-eligi# = transf] 6,,rrsp """"" 4#aa1jjj 4#bc1jjj ,remun],n subject 6tax deduc;ns at s\rce """"""""""""" 4#ab1jjj ,y d .n ne$ a lr ( au?or;y f ! ,,cra 6reduce ! tax )held f ! am.ts (! pay;t t 7 transf]r$ 6,colette's ,,rrsp4 ,report retir+ all[.es on a ,t#d;,a slip 9/1d (a ,t#d slip4 ,see ,deduct+ ,9come ,tax on ,p5.n & ,o!r ,9come1 & ,fil+ ! ,t#d;,a ,slip & ,summ>y 7,,rc#daeg74 ,= 9=m,n1 see ,9t]pret,n ,bullet9 ,,it-#ccg1 ,retir+ ,all[.es4 #afj ,retroactive lump-sum e#bg pay;ts ,c]ta9 lump-sum pay;ts totall+ 4#c1jjj or m 7n 9clud+ 9t]e/7 >e eligi# =a special tax calcul,n4 ,! pay;ts m/ h be5 pd 6an 9dividual = "o or m proce$+ ye>s "?\t : ! 9dividual 0 a resid5t ( ,canada4 ,! pay;ts m/ h be5 pd af #aiid & relate 6ye>s #aigh & lat]4 ,eligi# s\rces ( 9come >e3 --,9come f an (fice or employ;t rcvd "u ! t]ms ( an ord] or judg;t (a -pet5t tribunal1 an >bitr,n aw>d1 or an agree;t 6t]m9ate a legal proce$+ 79clud+ am.ts rcvd z damages74 ,note ,a di6]5t tax tr1t;t may apply if ! employee is dec1s$4 ,9 s* a situ,n1 call #a-hjj-iei-eebe4 --,wage-loss replace;t b5efits4 #afa ,*apt] #g f#bg ,! pay] has 6provide ! foll[+ 9=m,n 9 writ+ 6! recipi5t3 --,! ye> 9 : ! lump-sum pay;t 0 made 6! recipi5t4 --,a -plete descrip;n (! lump-sum pay;t &! circum/.es t requir$ x 6be pd4 --,! total am.t (! lump-sum pay;t1 9clud+ a br1kd[n 2t ! pr9cipal &! 9t]e/ ele;t1 if any1 (! pay;t4 --,! pr9cipal am.t (! lump-sum pay;t t relates 6! curr5t & ea* (! prec$+ ye>s cov]$ 0! pay;t4 -------------------------------------#bh ,! pay] c provide all ! 9=m,n 9dicat$ abv 6! recipi5t 0us+ ,=m ,t#aaih1 ,/ate;t ( ,qualify+ ,retroactive ,lump- ,sum ,pay;t4 ,! employee has 6s5d ,=m ,t#aaih 6u & reque/ ! special tax calcul,n 2 appli$ 6his or h] 9come tax & b5efits return4 #afb ,)hold+ rates = lump-sum a#bh pay;ts ,use ^! f$]al & prov9cial -posite rates3 --#aj@3p 7#e@3p 9 ,quebec7 on am.ts up 64#e1jjj2 --#bj@3p 7#aj@3p 9 ,quebec7 on am.ts f 4#e1jjj 64#ae1jjj2 & --#cj@3p 7#ae@3p 9 ,quebec7 on am.ts ov] 4#ae1jjj4 ,note ,! tax )held may n alw 2 5 6a3.t =! tax [$ :5 ! employee files 8 or h] 9come tax return = t ye>4 ,6avoid ? situ,n1 y c1 on ! employee's reque/1 deduct m tax4 ,= o!r types ( pay;ts 6: ! lump-sum tax rates wd apply1 see ! public,n call$ ,deduct+ ,9come ,tax on ,p5.n & ,o!r ,9come1 & ,fil+ ! ,t#d;,a ,slip & ,summ>y 7,,rc#daeg74 #afc ,vac,n pay & public b#bh holi"ds ,if yr employee rcvs regul> sal>y :ile on vac,n1 3t9ue 6deduct z y norm,y wd bas$ on ! pay p]iod4 ,al1 deduct z y norm,y wd :5 "p (! pay p]iod 9cludes a public holi"d 7s* z ,*ri/mas ,"d74 ,! employee takes holi"ds ,:5 y pay vac,n pay & yr employee takes holi"ds1 y h 6deduct ,,cpp 3tribu;ns1 ;,,ei premiums1 & 9come tax 9 ! foll[+ way3 ,,cpp 3tribu;ns ,deduct ,,cpp 3tribu;ns f vac,n pay 9 ! same way z y wd f regul> pay4 ,see page #i = m 9=m,n4 ,d n deduct m ?an ! maximum =! ye>4 #afd ;,,ei premiums c#bh ,deduct ;,,ei premiums f vac,n pay4 ,d n deduct m ?an ! maximum =! ye>4 ,9come tax ,:5 y calculate ! am.t ( 9come tax 6deduct1 use ! tax ta# t applies 6! p]iod ( vac,n4 ,= example1 = "o week ( pd vac,n1 use ! weekly tax deduc;n ta#4 ,if yr payroll is bi-weekly &! employee is pd "o week ( vac,n pay & "o week ( regul> pay1 ! bi-weekly ta#s %d 2 us$4 ,! employee does n take holi"ds ,:5 y pay vac,n pay & yr employee does n take holi"ds1 deduct ,,cpp 3tribu;ns1 ;,,ei premiums1 & 9come tax 9 ! foll[+ way3 #afe ,,cpp 3tribu;ns d#bh ,6deduct ,,cpp 3tribu;ns1 use ! me?od we expla9$ e>li] 9 ? *apt] "u ! h1d+ 8,bonuses & retroactive pay 9cr1ses40 ;,,ei premiums ,deduct ;,,ei premiums f vac,n pay4 ,d n deduct m ?an ! maximum =! ye>4 ,9come tax ,use ! me?od we expla9$ e>li] 9 ? *apt] "u 8,bonuses & retroactive pay 9cr1ses40 ,note ,9clude 9 ! employee's 9come any 3tribu;ns y make 6a tru/ = vac,n cr$its t an employee e>ns 9 ! ye>4 ,deduct 9come tax f ? am.t z if y _h pd ! am.t directly 6! employee4 ,= m 9=m,n1 see ,9t]pret,n ,bullet9 #aff ,*apt] #g e#bh ,,it-#chi1 ,vac,n ,pay ,tru/s ,e/abli%$ ,"u ,collective ,agree;t4 ,wages 9 lieu ( t]m9,n notice ,:5 y pay an employee an am.t 9 lieu ( t]m9,n notice "u ! t]ms ( an employ;t 3tract or f$]al1 prov9cial1 or t]ritorial employ;t lab\r /&>ds1 ! am.t is 3sid]$ employ;t 9come1 :e!r or n x is pd on t]m9,n (! employ;t4 ,deduct ,,cpp 3tribu;ns1 ;,,ei premiums1 & 9come tax4 ,6det]m9e ! am.ts 6deduct1 9clude ! wages 9 lieu ( t]m9,n notice )! regul> 9come1 if any1 =! pay p]iod4 ,y c use ! bonus me?od 6det]m9e ! tax 6deduct f ! wages 9 lieu ( t]m9,n notice if ! calcul,n (! tax us+ ! 8,payroll ,deduc;ns ,ta#s0 causes h>d%ip 6! employee4 ,see 8,bonuses & retroactive pay 9cr1ses0 on page #bc 6f9d \ h[ 6d ?4 #afg ,*apt] #g f#bh ,= m 9=m,n1 see ,9t]pret,n ,bullet9 ,,it-#cfe1 ,damages1 ,settle;ts1 & ,simil> ,receipts4 ,wage-loss replace;t plans ,a wage-loss replace;t plan is an >range;t 2t an employ] & employees1 or 2t an employ] &a gr\p or associ,n ( employees1 "u : ! employees >e -p5sat$ ) b5efits on a p]iodic basis =! loss ( employ;t 9come z a result ( sick;s1 4abil;y1 mat]n;y1 or a3id5t4 ,wage-loss b5efits .>e .subject 6,,cpp 3tribu;ns & ;,,ei premiums :53 --y pay b5efits directly 6an employee f a wage-loss replace;t plan ": y fund any "p (! plan2 or --an employee rcvs b5efits f a tru/ee or an 9sur.e -pany "? a wage-loss replace;t plan ": y3 #afh ,*apt] #g g#bh --fund any "p (! plan2 -------------------------------------#bi --ex]cise a degree ( 3trol ov] ! t]ms (! plan2 & --det]m9e ! eligibil;y = b5efits4 ,wage-loss b5efits .>e .n .subject 6,,cpp 3tribu;ns & ;,,ei premiums :5 an employee rcvs b5efits f a tru/ee or 9sur.e -pany ": y3 --d n ex]cise a degree ( 3trol ov] ! t]ms (! wage-loss replace;t plan2 & --d n det]m9e ! eligibil;y = b5efits4 ,al? ! pay;ts >e subject 69come tax1 no )hold+ is requir$4 ,! tru/ee or 9sur.e -pany has 6report ^! pay;ts on a ,t#d;,a slip4 ,= 9=m,n ab wage-loss replace;t plans1 see ,9t]pret,n ,bullet9 ,,it-#dbh1 ,wage ,loss ,replace;t ,plans4 #afi ,"w]s' -p5s,n aw>ds a#bi ,:5 an employee _c "w 2c ( an employ;t-relat$ 9jury1 a "w]s' -p5s,n bo>d may aw>d b5efits z -p5s,n = lo/ wages4 ,report+ require;ts ,an employ] :o 3t9ues 6pay an employee's sal>y 2f & af a "w]s' -p5s,n bo>d claim is decid$ is .n all[$ 6retroactively reduce e>n+s 9 ! curr5t ye>1 or am5d a previ\s-ye> ,t#d slip1 & call ! e>n+s "w]s' -p5s,n b5efits4 ,z a result1 ! employee has 6report1 9 ! ye> x is rcvd1 ! sal>y he or %e rcvs 2f & af a "w]s' -p5s,n bo>d claim is decid$4 ,\r policy applies to3 --.self-9sur$ .employ]s :o >e directly lia# =! co/ ( am.ts t ! "w]s' -p5s,n bo>d aw>ds 6employees2 & --.regul> .employ]s :o >e n directly lia# =! co/ ( am.ts t ! #agj ,*apt] #g b#bi "w]s' -p5s,n bo>d aw>ds 6employees4 ,note ,s9ce employ]s _c am5d ,t#d slips or ! curr5t-ye> payroll records1 !y >e n a# 6recov] _! %>e (! ,,cpp & ;,,ei 3tribu;ns4 ,! ,t#d slip & ,t#ejjg slip1 ,/ate;t ( ,b5efits ,9 ! ye> t ! "w]s' -p5s,n claim is pd1 ! employee rcvs a ,t#ejjg slip f ! "w]s' -p5s,n bo>d4 ,! employee has 6report ! am.t %[n on ! ,t#ejjg slip z 9come on 8 or h] 9come tax & b5efit return = t ye> & claim ! correspond+ deduc;n4 ,=! employee 6claim ! o!r employ;t exp5ses deduc;n1 y h 6-plete a ,t#d slip & 5t] ! am.t (! reimburs$ "w]s' -p5s,n 9 ! 8,o!r 9=m,n0 >ea1 "u code #gg4 ,? w all[ ! employee 6deduct ? am.t ag/ ! previ\sly pd sal>y4 ,if ! aw>d is #aga ,*apt] #g c#bi us$ only 6(fset loans & adv.es1 y %d n report ? am.t4 ,adv.es or loans ,adv.es or loans made 6an employee t >e equival5t 6an anticipat$ "w]s' -p5s,n aw>d w n 2 tr1t$ z employ;t 9come4 ,z a result1 y d n h 6deduct ,,cpp 3tribu;ns1 ;,,ei premiums1 & 9come tax on ? am.t4 ,x is n report$ on a ,t#d slip at ye> 5d4 ,we d n 3sid] any 9t]e/ t a3umulates on adv.es or loans :ile wait+ =a claim deci.n z a taxa# b5efit4 ,adv.es or loans n repd ,norm,y1 ! adv.e or loan is (fset or repd :5 ! claim is pd 0! "w]s' -p5s,n bo>d4 ,h["e1 if ! "w]s' -p5s,n bo>d d5ies an aw>d1 &! adv.e or loan is n repd 9 ! ye> ! claim is settl$1 we 3sid] ! employee 6h rcvd a b5efit f employ;t 9 ! ye> t ! aw>d is refus$4 ,! am.t #agb ,*apt] #g d#bi (! loan or adv.e has 6be report$ on a ,t#d slip ) ,,cpp 3tribu;ns1 ;,,ei premiums1 & 9come tax )held4 ,if ! claim is d5i$ & y use ! employee's sick l1ve cr$its 6repay ! loan1 ? am.t has 6be report$ on a ,t#d slip ) ,,cpp 3tribu;ns1 ;,,ei premiums1 & 9come tax )held4 ,if 9come tax deduc;ns cause undue h>d%ip 6! employee1 he or %e c 3tact any tax s]vices (fice 6ask =a lr ( au?or;y4 ,? w all[ y 6deduct less tax4 ,adv.es 0a ?ird "py ,if an 9sur.e -pany pays an employee an am.t equival5t 6his or h] regul> sal>y1 ! 9sur] w issue a ,t#d;,a slip4 ,if ! pay;ts >e lat] repd 0! "w]s' -p5s,n bo>d or 0! employee 6! 9sur.e -pany1 ! 9sur.e -pany w issue1 =! ye> (! repay;t1 a receipt or a lr 6! employee4 ,? w all[ ! employee 6claim a deduc;n =! #agc ,*apt] #g e#bi repay;t ( ? am.t on 8 or h] 9come tax & b5efit return4 ,top-up am.t ,a top-up am.t is an am.t y pay yr employee 9 a4i;n 6! am.t (a "w]s' -p5s,n aw>d ! employee is pd 0a "w]s' -p5s,n bo>d4 ,exclude a top-up am.t 7ev5 if x is pd z sick l1ve7 f 9sura# e>n+s if y pay x af ! claim is a3ept$ 0! "w]s' -p5s,n bo>d4 ,h["e1 ! top-up am.t is subject 6,,cpp 3tribu;ns & 9come tax1 & y h 6report x on a ,t#d slip at ye>-5d4 ,an am.t y pay 9 a4i;n 6an adv.e or loan is n a top-up am.t if y pay x :ile wait+ =a deci.n on a "w]s' -p5s,n bo>d claim4 ,? am.t is 3sid]$ 6be employ;t 9come1 & y h 6deduct ,,cpp 3tribu;ns1 ;,,ei premiums1 & 9come tax4 #agd ,adju/;t p]iod = new "w]s' #cj -p5s,n claims ,9 _m cases1 an employ] prep>es payroll *eques 9 adv.e4 ,z a result1 x may n alw 2 possi# 6place an employee on a loan or adv.e sy/em immly af he or %e files a claim4 ,if ? happ5s1 we all[ y a r1sona# p]iod 7norm,y "o pay p]iod7 6adju/ ! payroll records 6an adv.e or a loan basis4 ,-mis.n de la sant@e et de la s@ecurit@e au travail 7,,csst7 ,9 ,quebec1 "w]s' -p5s,n b5efits >e adm9i/]$ 0! ,-mis.n de la sant@e et de la s@ecurit@e au travail 7,,csst74 ,employ]s 9 ,quebec >e / requir$ 6foll[ ! 9/ruc;ns =! f$]al require;ts4 ,= m 9=m,n on ,quebec's require;t = ,,csst1 get ! ,guide = ,employ]s3 ,s\rce ,deduc;ns & ,3tribu;ns 7,,tp-#ajae4;,g-;,v71 : y c get f ,rev5u ,qu@ebec 7see page #e74 #age ,h[ 6tr1t "w]s' -p5s,n a#cj bo>d pay;ts "u di6]5t circum/.es ,employ] 3t9ues 6pay regul> wages ,example ,john is 9jur$ at "w on ,july #aj1 #bjje4 ,he 3t9ues 6be pd 8 regul> wages until ,febru>y #f1 #bjjg1 :5 ! "w]s' -p5s,n bo>d pays 8 claim4 ,! employ] is reimburs$ 0! "w]s' -p5s,n bo>d4 ,results --,all wages pd 9 #bjje1 #bjjf1 & #bjjg >e 6be report$ on a ,t#d slip = ea* ( ^? ye>s1 ) ,,cpp 3tribu;ns1 ;,,ei premiums1 & 9come tax )held4 ,john w report ^! ,t#d slips on 8 9come tax & b5efit return =! appropriate ye>4 --,in #bjjg1 ! ye> (! aw>d1 ! employ] is .n all[$ 6adju/ box #ad1 #agf ,*apt] #g b#cj 8,employ;t 9come10 (! ,t#d slip or 6reduce ! ,,cpp 3tribu;ns1 ;,,ei premiums1 & 9come tax )held 9 #bjje1 #bjjf1 or #bjjg4 --,:5 -plet+ ! ,t#d slip = #bjjg1 ! employ] w 5t] code #gg 9 ! 8,o!r 9=m,n0 >ea1 & report ! total am.t (! "w]s' -p5s,n bo>d aw>d =! ?ree ye>s4 --,:5 ,john files 8 #bjjg 9come tax & b5efit return1 he w claim ? am.t z a deduc;n = o!r employ;t exp5ses 7repay;t ( sal>y or wages74 --,if "! is any unus$ am.t & ,john does n h o!r types ( 9come 9 #bjjg1 ? am.t may 2come a .non-capital .loss4 ,employ] pays adv.es equal 6! expect$ "w]s' -p5s,n bo>d aw>d & an am.t 9 a4i;n 6? adv.e ,example ,m>y is 9jur$ on ,april #b1 #bjjf1 & is away f "w until ,june #f1 #agg ,*apt] #g c#cj #bjjg4 ,h] employ;t 3tract /ates t h] employ] w pay an am.t equal 6h] regul> net pay4 ,? am.t w 2 9 ! =m ( adv.es equal 6! anticipat$ "w]s' -p5s,n bo>d aw>d & an am.t pd 9 a4i;n 6? adv.e4 ,results --,! am.t (! adv.e equal 6! am.t ( "w]s' -p5s,n bo>d aw>d rcvd 0,m>y is n 3sid]$ 6be employ;t 9come4 ,z a result1 ! employ] w n h 6deduct ,,cpp 3tribu;ns1 ;,,ei premiums1 & 9come tax on ? am.t4 --,! am.t pd 0! employ] 9 a4i;n 6! adv.e1 :ile wait+ =a deci.n1 is 3sid]$ 6be employ;t 9come 9 ! ye> x is pd & is subject 6,,cpp 3tribu;ns1 ;,,ei premiums1 & 9come tax4 --,in #bjjg1 :5 ! claim is pd1 h] employ] has 6(fset ! am.t rcvd f ! "w]s' -p5s,n bo>d ag/ ! adv.es made 9 ! foll[+ way3 #agh ,*apt] #g d#cj --,if ! am.ts >e equal1 no am.t w 2 record$ 9 ! 8,o!r 9=m,n0 >ea (! ,t#d slip4 --,if ! adv.es >e m ?an ! am.t (! aw>d1 ! di6];e is 3sid]$ 6be employ;t 9come4 ,m>y's employ] has 6report ? 9come on a ,t#d slip ) ,,cpp 3tribu;ns1 ;,,ei premiums1 & 9come tax )held4 ,no 5try is ne$$ 9 ! 8,o!r 9=m,n0 >ea4 --,if1 af ! claim is pd 0! "w]s' -p5s,n bo>d1 ! employ] 3t9ues 6pay an am.t 9 a4i;n 6! "w]s' -p5s,n aw>d1 ? am.t is 3sid]$ 6be a top- up am.t &! employ] has 6deduct ,,cpp 3tribu;ns & 9come tax b .no ;,,ei premiums4 ,x w 2 report$ on a ,t#d slip 9 ! ye> pd4 --,if ! claim is 4all[$1 ! adv.e n repd 2comes employ;t 9come 9 ! ye> ! claim is 4all[$4 ,if ,m>y does n repay ! adv.e ! employ] has 6report ! am.t (! adv.e on a ,t#d slip ) ,,cpp 3tribu;ns1 #agi ,*apt] #g e#cj ;,,ei premiums1 & 9come tax )held4 ,if ,m>y repays ! adv.e1 ! employ] does n h 6report ! am.t on a ,t#d slip4 ,! am.t (! adv.e is n report$ 9 ! 8,o!r 9=m,n0 >ea1 "u code #gg (! ,t#d slip1 2c x 0 n"e 9clud$ 9 9come4 -------------------------------------#ca ,special pay;ts *>t ,! foll[+ *>t w help y det]m9e :e!r or n 6deduct ,,cpp1 ;,,ei1 & 9come tax on ! foll[+ special pay;ts y make 6yr employees4 ,transcrib]'s note3 7,! foll[+ is set up 9 f\r columns3 ,column #a3 ,special pay;ts ,column #b3 ,,cpp 3tribu;ns 7#a7 ,column #c3 ;,,ei premiums 7#a7 ,column #d3 ,tax deduc;ns ,! notes >e at ! 5d (! *>t47 #ahj ,*apt] #g a#ca ,special pay;ts #a4 ,bonuses & retroactive pay 9cr1ses ,,cpp3 ,yes ;,,ei3 ,yes ,tax deduc;ns3 ,yes #b4 ,director's fees pd 6resid5ts ( ,canada or 6non-resid5ts --,fee only ,,cpp3 ,yes 7#b7 ;,,ei3 ,no ,tax deduc;ns3 ,yes 7#c7 --,fee 9 a4i;n 6sal>y ,,cpp3 ,yes/,no 7#d7 ;,,ei3 ,yes/,no 7#d7 ,tax deduc;ns3 ,yes #c4 ,employees pr(it %>+ plan 7,,epsp7 ,,cpp3 ,no ;,,ei3 ,no ,tax deduc;n3 ,no #d4 ,ov]"t pay1 9clud+ bank$ ov]"t pay;t ,,cpp3 ,yes ;,,ei3 ,yes ,tax deduc;ns3 ,yes #aha ,*apt] #g b#ca #e4 ,retire;t -p5s,n >range;ts 7,,rca7 ,,cpp3 ,no ;,,ei3 ,no ,tax deduc;ns3 ,yes #f4 ,retir+ all[.es 7al call$ s"e.e pay7 ,,cpp3 ,no ;,,ei3 ,no ,tax deduc;ns3 ,yes 7#e7 #g4 ,retroactive lump-sum pay;ts ,,cpp3 ,yes ;,,ei3 ,yes ,tax deduc;ns3 ,yes #h4 ,sal>y def]ral >range;ts--on am.ts e>n$ ,,cpp3 ,yes ;,,ei3 ,yes ,tax deduc;ns3 ,yes #i4 ,prescrib$ plans or >range;ts--on am.ts rcvd ,,cpp3 ,yes/,no 7#f7 ;,,ei3 ,yes/,no 7#f7 ,tax deduc;ns3 ,yes #ahb ,*apt] #g c#ca #aj4 ,vac,n pay1 public holi"ds1 & lump- sum vac,n pay;t ,,cpp3 ,yes ;,,ei3 ,yes ,tax deduc;ns3 ,yes #aa4 ,wages 9 lieu ( t]m9,n notice ,,cpp3 ,yes ;,,ei3 ,yes ,tax deduc;ns3 ,yes #ab4 ,wage loss replace;t plans --,pd 0! employ] ,,cpp3 ,yes ;,,ei3 ,yes ,tax deduc;ns3 ,yes --,pd 0?ird "py/tru/ee &! employ]3 --funds any "p (! plan --det]m9es ! eligibil;y (! b5efits1 & --ex]cises a degree ( 3trol ov] ! plan ,,cpp3 ,yes ;,,ei3 ,yes ,tax deduc;ns3 ,yes #ahc ,*apt] #g d#ca --,pd 0?ird "py/tru/ee &! employ] .does .n3 --fund any "p (! plan --det]m9e ! eligibil;y (! b5efits1 or --ex]cise a degree ( 3trol ov] ! plan ,,cpp3 ,no ;,,ei3 ,no ,tax deduc;ns3 ,no 7#g7 #ac4 ,"w]s' -p5s,n aw>ds ,,cpp3 ,no ;,,ei3 ,no ,tax deduc;ns3 ,no --,employee's sal>y pd 2f or af a "w]s' -p5s,n bo>d claim is decid$ ,,cpp3 ,yes ;,,ei3 ,yes ,tax deduc;ns3 ,yes --,adv.es or loans equal 6! "w]s' -p5s,n aw>d ,,cpp3 ,no ;,,ei3 ,no ,tax deduc;ns3 ,no #ahd ,*apt] #g e#ca --,am.t pd 9 a4i;n 6an adv.e or loan ,,cpp3 ,yes ;,,ei3 ,yes 7#h7 ,tax deduc;ns3 ,yes --,top-up am.ts pd 2f ! claim is a3ept$ ,,cpp3 ,yes ;,,ei3 ,yes ,tax deduc;ns3 ,yes --,top-up am.ts pd af ! claim is a3ept$ ,,cpp3 ,yes ;,,ei3 ,no ,tax deduc;ns3 ,yes --,top-up am.ts pd z sick l1ve ,,cpp3 ,yes ;,,ei3 ,no ,tax deduc;ns3 ,yes 7#a7 ,if y h alr deduct$ ! total ye>ly maximum 3tribu;ns f ! employee's 9come1 d n deduct m 3tribu;ns4 ,d n 3sid] am.ts deduct$ 0previ\s employ]s #ahe ,*apt] #g f#ca dur+ ! same ye> un.s "! 0 a re/ructure or reorganiz,n--see page #h4 7#b7 ,d n deduct ,,cpp 3tribu;ns :5 ! employ;t is p]=m$ tot,y or "ply \tside ,canada4 7#c7 ,d n deduct 9come tax if y e/imate t ! total fee w n 2 m ?an ! total claim am.t on ,=m ;,,td#a4 7#d7 ,det]m9,n 6deduct ,,cpp1 ;,,ei or bo? dep5ds on ! /atus (! resid5t director's employ;t4 ,d n deduct ;,,ei on ! fees por;n4 7#e7 ,d n deduct 9come tax on ! am.t ( eligi# retir+ all[.e t is transf]r$ directly 6! recipi5t's ,,rpp or ,,rrsp4 7#f7 ,6det]m9e if y h 6deduct ,,cpp1 ;,,ei or bo?1 see 8,prescrib$ plan or >range;t0 on page #be4 7#g7 ,al? no )hold+ is requir$1 ! am.ts >e taxa# &! ?ird "py/tru/ee m/ report ! pay;ts on a ,t#d;,a slip4 7#h7 ,an am.t y pay 9 a4i;n 6an adv.e or loan is n a top-up am.t if y #ahf ,*apt] #g g#ca pay x :ile wait+ =a deci.n on a "w]s' -p5s,n bo>d claim4 ,? am.t is 3sid]$ z employ;t 9come4 #ahg #ahh ,*apt] #h--,special situ,ns #cb ,b>b]s & hairdress]s1 driv]s ( taxis & o!r pass5g]-c>ry+ vehicles ,if ^! "w]s .>e .yr .employees1 y h 6deduct ,canada ,p5.n ,plan 7,,cpp7 3tribu;ns1 ,employ;t ,9sur.e 7;,,ei7 premiums1 & 9come tax z y wd = regul> employees4 ,if ^! "w]s ..>e n yr .employees 73sid]$ self-employ$71 ! foll[+ special rules apply4 ,b>b]s & hairdress]s ,/>t \tl9e ,? class ( "w]s is re/rict$ 6b>b]s or hairdress]s :o provide _! s]vices 9 s* an e/abli%;t t (f]s b>b]+ & hairdress+ s]vices4 ,5d \tl9e #ahi ,,cpp 3tribu;ns & 9come a#cb tax ,= ,,cpp & 9come tax purposes1 we 3sid] 9dividuals :o >e n employ$ "u a 3tract ( s]vice 6be self-employ$4 ,!y >e responsi# = pay+ _! ,,cpp 3tribu;ns & 9come tax4 ,d n deduct ,,cpp or 9come tax f ^! "w]s4 ;,,ei premiums ,= ;,,ei purposes1 we 3sid] ! [n]1 proprietor1 or op]ator (! b>b]%op or hairdress+ busi;s 6be ! employ] (! 9dividuals :o p]=m s]vices 9 3nec;n )! e/abli%;t1 ev5 if ! 9dividuals >e n employ$ "u a 3tract ( s]vice4 ,if y [n or op]ate ! busi;s1 y h 6pay bo? ! "w]'s %>e & yr %>e ( ;,,ei premiums4 ,! "w]'s 9sura# e>n+s >e 6be calculat$ bas$ on ! net rev5ue4 #aij ,*apt] #h b#cb ,"! >e two ways 6det]m9e ! 9sura# e>n+s =a week1 dep5d+ on :e!r or n y "k ! "w]'s actual weekly e>n+s & exp5ses3 a7 ,if y ."k h[ m* ! "w] e>n$ 9 a pay p]iod &! exp5ses 9curr$ 9 g5]at+ rev5ue f ! "w]'s op],n 9 ! e/abli%;t1 ! am.t (! 9dividual's 9sura# e>n+s is ! total actual e>n+s f ! 9dividual's employ;t =! pay p]iod up 6! ye>ly maximum4 b7 ,if y .d .n ."k h[ m* ! "w] e>n$ &/or ! exp5ses ! "w] 9curr$ 9 g5]at+ rev5ue f ! "w]'s op],n 9 ! e/abli%;t 9 a pay p]iod1 ! am.t ( 9sura# e>n+s is ! less] (3 --! numb] ( "ds "w$ 9 ! week multipli$ 04#ajj2 or --4#ejj4 #aia ,driv]s ( taxis & o!r c#cb pass5g]-c>ry+ vehicles ,driv]s :o >e n employ$ "u a 3tract ( s]vice may 2 9 9sura# employ;t4 ,at ! taxi 9du/ry's reque/1 a special ;,,ei regul,n 0 cr1t$ 6protect taxi & pass5g]- vehicle driv]s :o >e n employees4 ,! regul,n 0 cr1t$ 2c ^! "w]s (t5 g "? p]iods )\t "w4 ,! regul,n applies 6driv]s :o3 --d n [n m ?an #ej@3p (! vehicle2 .& --d n [n or op]ate a busi;s4 ,! e>n+s ( ^! "w]s >e 9sura# ev5 ?\< !y >e n employees4 ,we 3sid] ! -pany = : ! driv]s >e provid+ driv+ s]vices 6be a deem$ employ] = ;,,ei purposes4 ,driv]s :o d n satisfy ^! 3di;ns d n qualify "u ? regul,n1 & 3sequ5tly _! employ;t is .n 9sura#4 ,a driv] is 3sid]$ 6be ! [n]/op]ator if bo? (! foll[+ 3di;ns >e met3 --! driv] is 9 a posi;n 6ga9 a pr(it or risk a loss f ! op],n (! taxi busi;s2 #aib ,*apt] #h d#cb --! driv] possesses ! "r 6op]ate a taxicab4 ,,cpp 3tribu;ns & 9come tax ,= ,,cpp & 9come tax purposes1 9dividuals :o >e n employ$ "u a 3tract ( s]vice >e 3sid]$ 6be self-employ$4 ,!y >e responsi# = pay+ _! ,,cpp 3tribu;ns & 9come tax4 ,d n deduct ,,cpp or 9come tax f ^! "w]s4 ;,,ei premiums ,if y >e ! deem$ employ]1 y h 6pay bo? ! driv]'s %>e & yr %>e ( ;,,ei premiums4 ,! driv]s' 9sura# e>n+s >e 6be calculat$ bas$ on ! net rev5ue4 ,"! >e two ways 6det]m9e ! 9sura# e>n+s =a week1 dep5d+ on :e!r or n y "k ! driv]'s actual e>n+s & exp5ses3 #aic ,*apt] #h e#cb a7 ,if y ."k h[ m* ! driv] e>n$ 9 a week &! exp5ses ! driv] 9curr$ :ile op]at+ ! vehicle1 ! 9sura# e>n+s %d 2 calculat$ z ! di6];e 2t ! two am.ts4 b7 ,if y .d .n ."k h[ m* ! driv] e>n$ 9 a week &/or ! exp5ses ! driv] 9curr$ :ile op]at+ ! vehicle1 ! am.t ( 9sura# e>n+s is ! less] (3 --! numb] ( "ds "w$ 9 ! week multipli$ 04#ajj2 or --4#ejj4 ,/>t \tl9e ,/>t+ 9 #bjjg1 ! gross e>n+s ( b>b]s & hairdress]s1 taxi driv]s & driv]s ( o!r pass5g]-c>ry+ vehicles c 2 report$ on _! ,t#d slip4 ,= report+ 9/ruc;ns1 see ! ,employ]'s ,guide-- ,fil+ ! ,t#d slip & ,summ>y 7,,rc#dabj74 ,5d \tl9e #aid ,*apt] #h f#cb ,:5 ! "w]s h an 9t]rup;n 9 e>n+s1 y h 6-plete ,=m ,,ins#bajf1 ,record ( ,employ;t 7,,roe71 )9 five "ds (! la/ "d "w$4 ,= 9=m,n1 see page #ah4 -------------------------------------#cc ,em]g5cy volunte]s ,! ,9come ,tax ,act provides an exemp;n ( up 64#a1jjj on am.ts an 9dividual rcvs f a gov]n;t1 municipal;y1 or public au?or;y4 ,? exemp;n applies 6! foll[+ 9dividuals3 --volunte] fire fi* or rescue ( 9dividuals1 or 9 o!r em]g5cy situ,ns & 4a/]s4 ,! 4#a1jjj exemp;n only applies if ! am.t pd =! duties t ! 9dividual p]=ms is a nom9al am.t 9 -p>ison 6:at x wd h co/ 9 ! same circum/.es 6h ! same duties p]=m$ 0a regul> full-"t or "p-"t 9dividual4 #aie ,*apt] #h a#cc ,! 4#a1jjj exemp;n does n apply if ! 9dividual 0 employ$ 9 ! ye> 0! .same public au?or;y =! same or simil> duties 7s* z a full-"t fire fie tr1t$ di6]5tly = purposes (! ,canada ,p5.n ,plan1 ,employ;t ,9sur.e ,act1 &! ,9come ,tax ,act4 ,,cpp 3tribu;ns ,! ;,,ei 3di;ns 2l al apply = ,,cpp purposes4 ,h["e1 if ! 9dividual qualifies =! exemp;n = 9come tax purposes1 only ! am.t t is m ?an 4#a1jjj is subject 6,,cpp 3tribu;ns4 ,if ! 9dividual does n qualify =! #aif ,*apt] #h b#cc exemp;n1 deduct ,,cpp 3tribu;ns on ! .total am.t pd4 ;,,ei premiums ,ev5 if an 9dividual is 3sid]$ 6be a volunte] = 9come tax purposes1 ! am.t rcvd 79clud+ ! am.t (! exemp;n up 6! maximum ( 4#a1jjj7 .is .subject 6;,,ei premiums if .all (! foll[+ 3di;ns >e met3 --! 9dividual rcvs an h\rly wage1 sal>y1 or o!r fix$ am.t ( remun],n2 --! 9dividual has 6ad"h 6a fix$ "w s*$ule2 & --! 9dividual m/ 2 availa# .& obligat$ 69t]v5e :5 an em]g5cy happ5s 7= example1 a fire7 dur+ ! s*$ule fix$ 0his or h] employ]4 ,h["e1 if ! 9dividual m/ 2 availa# dur+ ! fix$ "w s*$ule1 b he or %e .is .n obligat$ 69t]v5e :5 ! em]g5cy happ5s1 ! am.t rcvd #aig ,*apt] #h c#cc 0! 9dividual .is .n .subject 6;,,ei premiums4 ,9come tax ,z 9dicat$ e>li]1 if ! 9dividual qualifies =! exemp;n1 "! is no 9come tax 6pay on ! f/ 4#a1jjj he or %e rcvs4 ,deduct 9come tax only on ! am.t t is m ?an 4#a1jjj4 ,h["e1 if ! 9dividual does n qualify =! exemp;n1 deduct 9come tax on ! .total am.t pd4 ,employees (a tempor>y-help s]vice firm ,y may 2 ! proprietor (a tempor>y-help s]vice firm4 ,tempor>y-help s]vice firms >e s]vice 3tractors :o provide _! employees 6cli5ts = assign;ts4 ,! assign;ts may 2 tempor>y1 dep5d+ on ! cli5ts' ne$s4 ,"w]s ( ^! firms >e usu,y employees (! firms4 ,z a result1 y h 6deduct #aih ,*apt] #h d#cc ,,cpp 3tribu;ns1 ;,,ei premiums1 & 9come tax4 ,y al h 6remit ^! am.ts & report !m on a ,t#d slip4 ,if y h any d\bts ab :e!r an employ]- employee rel,n%ip exi/s = ,,cpp & ;,,ei purposes1 see ! public,n call$ ,employee or ,self-,employ$8 7,,rc#daaj7 or -plete ,=m ,,cpt#a1 ,reque/ =a ,rul+ z 6! ,/atus (a ,"w] ,"u ! ,canada ,p5.n ,plan &/or ! ,employ;t ,9sur.e ,act1 & s5d x 6! ! ,,cpp/;,,ei ,eligibil;y ,divi.n ( yr tax s]vices (fice4 ,employees ) p[] saws or tree trimm]s ,if y >e an employ] 9 ! =e/ry busi;s1 y probably h employees :o1 ac 6_! 3tracts1 h 6use _! [n p[] saws or tree trimm]s at _! [n exp5se4 ,r5tal pay;ts y pd 6employees =! use ( _! [n p[] saws or tree trimm]s %d 2 9clud$ 9 _! 9come on a ,t#d slip4 ,_! 9come %d n 2 reduc$ 0! co/ or #aii ,*apt] #h e#cc value ( saws1 trimm]s1 "ps1 gasol9e1 or any o!r mat]ials ! employee supplies4 ,employ+ a c>egiv]1 baby- sitt]1 or maid ,if y hire a c>egiv]1 baby-sitt]1 or maid1 y may 2 3sid]$ 6be ! employ] ( t p]son4 ,z an employ]1 y h responsibilities 9 ! employ;t rel,n%ip 2t y &! p]son4 ,:5 >e y 3sid]$ 6be an employ]8 ,y >e 3sid]$ 6be an employ] :5 y3 --hire a p]son2 --e/abli% regul> "w+ h\rs 7= example1 #i a4m4 6#e p4m472 & --assign & sup]vise ! tasks p]=m$4 ,if y >e n sure :e!r y >e an employ] bas$ on ^! crit]ia1 see ! public,n call$ ,employee or ,self-,employ$8 7,,rc#daaj7 or -plete ,=m ,,cpt#a1 ,reque/ =a #bjj ,*apt] #h f#cc ,rul+ z 6! ,/atus (a ,"w] ,"u ! ,canada ,p5.n ,plan &/or ! ,employ;t ,9sur.e ,act1 & s5d x 6! ,,cpp/;,,ei ,eligibil;y ,divi.n ( yr tax s]vices (fice4 ,6f9d \ :at yr responsibilities >e z an employ]1 see page #f4 -------------------------------------#cd ,employ;t \tside ,canada ,,cpp 3tribu;ns--,if y >e a ,canadian employ] & y hire "s"o 6"w = y \tside ,canada1 y %d deduct ,,cpp 3tribu;ns if3 --! employee usu,y reports = "w at yr place ( busi;s 9 ,canada2 or --! employee is a ,canadian resid5t & is pd f yr place ( busi;s 9 ,canada4 ,if ! employ;t does n meet ei ( ^! 3di;ns1 ! employ;t \tside ,canada is n p5.na#4 ,z a result1 d n deduct ,,cpp f ! employee's remun],n4 ,"u c]ta9 3di;ns1 y h ! op;n ( ext5d+ ,,cpp cov]age & deduct+ 3tribu;ns f employ;t \tside ,canada t is n #bja ,*apt] #h a#cd usu,y p5.na# employ;t4 ,6d ?1 -plete ,=m ,,cpt#h1 ,applic,n & ,"utak+ = ,cov]age ( ,employ;t 9 a ,c.try ,o!r ,?an ,canada ,"u ! ,canada ,p5.n ,plan4 ,pl1se note t ,=m ,,cpt#h is n requir$ if ,canada has a reciprocal social agree;t )! c.try ( employ;t4 ,a li/ ( c.tries ) : ,canada has an agree;t is f.d 9 ,app5dix #d on page #dc4 ;,,ei premiums--,y h 6deduct ;,,ei premiums f employ;t 9come an employee e>ns \tside or "ply \tside ,canada if .all ( ^! 3di;ns apply3 --y1 z ! employ]1 reside 9 ,canada or h a place ( busi;s 9 ,canada2 --! employee usu,y resides 9 ,canada2 --! employ;t is n 9sura# 9 ! c.try ": ! employ;t is p]=m$2 & --! employ;t is n exclud$ f 9sura# employ;t = any o!r r1son4 ,9come tax deduc;ns--,if an employee p]=ms s]vices = y \tside ,canada1 y may h 6deduct 9come tax f t #bjb ,*apt] #h b#cd employee's remun],n4 ,x %d 2 not$ t ! employee may 2 5titl$ 6a tax reduc;n subject 6a =eign tax cr$it 9 respect ( taxes pd 9 a =eign jurisdic;n4 ,a reque/ =a lr ( au?or;y 7see page #ba7 %d 2 made4 ,if y >e n sure if y %d deduct 9come tax1 call u4 ,note ,special deduc;n rules apply 6employ;t on %ips1 tra9s1 trucks1 & aircraft4 ,6f9d \ m ab ^! rules1 call #a-hjj-iei-eebe4 ,ov]s1s employ;t tax cr$it ,if y hire a resid5t ( ,canada 6"w \tside ,canada = m ?an six 3secutive mon?s1 ! employee may 2 5titl$ 6an ov]s1s employ;t tax cr$it4 ,! six 3secutive mon?s ( employ;t may />t 9 ! curr5t ye> or a previ\s ye>4 ,! employ;t duties p]=m$ \tside ,canada m/ ei 2 6get a 3tract =! employ] or relate 6a #bjc ,*apt] #h c#cd 3tract "u : ! employ] c>ri$ on busi;s \tside ,canada4 ,! 3tract or busi;s m/ relate to3 --! explor,n = or exploit,n ( petroleum1 natural gas1 m9]als1 or o!r simil> res\rces2 --any 3/ruc;n1 9/all,n1 agricultural1 or 5g9e]+ activ;y2 or --any prescrib$ activ;y4 ,an employee :o is eligi# =! cr$it may ask y 6reduce ! am.t ( tax y deduct4 ,! employee %d s5d a -plet$ ,=m ,t#fbf1 ,ov]s1s ,employ;t ,tax ,cr$it1 )a cov]+ lr 6! ,non-resid5t ,sec;n (! tax s]vices (fice (! employ] )! foll[+ 9=m,n3 --qualific,n (! employ] z a specifi$ employ]2 --qualific,n (! employ]'s 3tacts-- qualify+ activities2 & --qualific,n (! employee-resid5cy1 employ;t t]ms & duties1 & tax situ,n4 #bjd ,*apt] #h d#cd ,if we approve ! reduc;n 9 tax deduc;ns1 we w s5d ! employee a lr ( au?oriz,n /at+ t y c reduce ! am.t ( tax deduc;ns4 ,keep ? lr = \r (fic]s 6exam9e4 ,= m 9=m,n on ? subject1 see ,9t]pret,n ,bullet9 ,,it-#dig1 ,ov]s1s ,employ;t ,tax ,cr$it4 ,c]ta9 ,canadian 9dividuals _c claim ! ov]s1s employ;t tax cr$it :5 !y >e employ$ 0a ,canadian firm t 3tracts )a =eign firm 6provide ! 9dividual's s]vices4 ,! cr$it is n availa# 9 s* situ,ns if ! ,canadian firm hires less ?an six full-"t employees & is ei3 --a corpor,n t ! 9dividual [ns1 or ! 9dividual is relat$ 6a %>ehold] (! corpor,n :o [ns #aj@3p or m ( any class ( %>es (! corpor,n's capital /ock2 or --a "pn]%ip ": ! 9dividual is relat$ 6a memb] (! "pn]%ip or is a specifi$ %>ehold] (a memb] (! "pn]%ip4 #bje ,canadian ,9t]n,nal e#cd ,develop;t ,ag5cy 7,,cida7 ,if y >e pay+ an employee = s]vices "u a ,,cida program1 y may h 6deduct 9come tax f t employee's remun],n4 ,if y >e n sure if y %d deduct 9come tax1 call #a-hjj-iei-eebe4 ,fi%]s & ,employ;t ,9sur.e ,special rules apply 6self-employ$ fi%]s4 ,= 9=m,n1 see ! public,n call$ ,fi%]s & ,employ;t ,9sur.e 7,t#djje74 ,place;t & employ;t ag5cy "w]s ,! foll[+ guidel9es apply 6"w]s 5gag$ 0place;t or employ;t ag5cies3 a7 ,an ag5cy t hires employees 7ev5 if !y >e locat$ at a cli5t's premises7 has 6deduct ,,cpp 3tribu;ns1 ;,,ei premiums1 & 9come tax f am.ts pd 6^! #bjf ,*apt] #h f#cd employees4 ,! ag5cy al has 6report ^! am.ts on a ,t#d slip4 -------------------------------------#ce b7 ,an ag5cy t places "w]s 9 an employ;t "u ! direc;n & 3trol (a cli5t (! ag5cy & ": ! ag5cy pays ! "w]2 ! ag5cy is requir$ 6deduct ,,cpp 3tribu;ns & ;,,ei premiums1 b n 9come tax4 ,! ag5cy has 6prep>e a ,t#d slip =! "w]4 c7 ,an ag5cy t places "w]s 9 an employ;t "u ! direc;n & 3trol (a cli5t (! ag5cy & ": ! cli5t (! ag5cy pays ! "w]1 ! cli5t is requir$ 6deduct ,,cpp 3tribu;ns & 9come tax b is n requir$ 6deduct ;,,ei premiums4 ,! cli5t (! ag5cy is requir$ 6prep>e a ,t#d slip =! "w]4 d7 ,an ag5cy t hires a "w] "u a 3tract = s]vices is n requir$ 6deduct ,,cpp 3tribu;ns1 ;,,ei premiums1 or 9come tax s9ce ! "w] is self-employ$4 ,nei ! ag5cy nor ! cli5t is requir$ 6file a ,t#d slip4 #bjg ,*apt] #h a#ce ,/>t \tlide ,/>t+ 9 #bjjg1 ! gross e>n+s ( "w]s describ$ 9 p>agraphs b7 & c7 c 2 report$ on _! ,t#d slip4 ,= report+ 9/ruc;ns1 see ! ,employ]'s ,guide-- ,fil+ ! ,t#d slip & ,summ>y 7,,rc#dabj74 ,5d \tlide ,s1sonal agricultural "w]s program ,s1sonal agricultural "w]s f =eign c.tries :o >e 9 regul> & 3t9u\s employ;t 9 ,canada >e subject 6,,cpp1 ;,,ei1 & 9come tax deduc;ns 9 ! same way z ,canadian resid5ts4 ,= program 9=m,n1 see ! public,n call$ ,s1sonal ,agricultural ,"w]s ,program 7,,rc#djjd74 #bjh ,/atus ,9dian employees b#ce ,! foll[+ 9=m,n w help y det]m9e : deduc;ns y h 6make = ,/atus ,9dians4 ,def9i;ns ,9dian ,an ,9dian is a p]son :o is regi/]$ or 5titl$ 6be regi/]$ z a ,/atus ,9dian "u ! ,9dian ,act4 ,res]ve ,! t]m 8res]ve0 is def9$ "u ! ,9dian ,act &1 = ^! purposes1 9cludes all settle;ts giv5 res]ve-l tr1t;t = tax,n purposes "u ! ,9dian ,settle;ts ,remis.n ,ord] & any o!r >1s simil>ly tr1t$ "u f$]al legisl,n s* z ,category ;,i-;,a l&s "u ! ,cree-,naskapi 7( ,quebec7 ,act4 #bji ,/atus ,9dian liv+ on a c#ce res]ve ,? m1ns a ,/atus ,9dian lives on a res]ve 9 a dome/ic e/abli%;t t is 8 or h] pr9cipal place ( resid;e & t is ! c5tre ( 8 or h] daily r\t9e4 ,employ] resid5t on a res]ve ,:5 an employ] is resid5t on a res]ve1 ! res]ve is ! place ": ! c5tral manage;t & 3trol ov] ! employ] organiz,n is actu,y locat$4 ,note ,we usu,y 3sid] a gr\p t p]=ms ! func;n ( bo>d ( directors ( an organiz,n z ex]cis+ ! c5tral manage;t & 3trol ( an organiz,n4 ,h["e1 x may 2 t "s o!r p]son or gr\p manages & 3trols ! organiz,n4 ,g5],y1 a p]son or gr\p manages & 3trols an organiz,n at ! pr9cipal place ( busi;s4 ,h["e1 ? activ;y c o3ur 9 a place o!r #baj ,*apt] #h d#ce ?an ! pr9cipal adm9i/rative (fice (! organiz,n4 ,x is a "q ( fact z 6": ! c5tral manage;t & 3trol is ex]cis$4 ,guidel9es ,foll[+ ! ,supreme ,c\rt ( ,canada deci.n 9 ! ,gl5n ,williams case1 we develop$ guidel9es 6help y det]m9e a tax exemp;n t applies 6a ,/atus ,9dian's employ;t 9come4 ,^! guidel9es d n reflect a *ange 9 tax policy4 ,!y d1l only ) det]m9+ a tax exemp;n "u ! ,9dian ,act foll[+ ! ,supreme ,c\rt deci.n4 ,z a result (! ,williams deci.n1 y h 6exam9e all factors 3nect+ 9come 6a res]ve 6det]m9e if 9come 0 e>n$ on a res]ve & is tax-exempt4 ,:5 y apply all ! 3nect+ factors1 2 aw>e ( unusual or excep;nal circum/.es ":3 --! 9come may n 2 taxa# ev5 ?\< x does n fall )9 "o (! guidel9es2 or #baa ,*apt] #h e#ce --! 9come may 2 taxa# ev5 ?\< x appe>s 6fall )9 "o (! guidel9es4 ,if y h any "qs ab a "picul> situ,n1 call #a-hjj-iei-eebe4 .,=m .;,,td#a-;,,in1 ,det]m9,n ( ,exemp;n ( an ,9dian's ,employ;t ,9come1 w help y det]m9e ! type ( exemp;n t applies 6a ,/atus ,9dian's employ;t 9come ac 6! ,9dian ,act ,exemp;n = ,employ;t ,9come ,guidel9es4 ,keep a -plet$ =m on file = ea* employee1 z we may ask 6review x4 ,taxa# sal>y or wages pd 6,/atus ,9dians ,,cpp 3tribu;ns1 ;,,ei premiums1 & 9come tax ,if y >e an employ] pay+ taxa# sal>y or wages 6a ,/atus ,9dian1 y h 6deduct ,,cpp 3tribu;ns1 ;,,ei premiums1 & 9come tax4 #bab ,non-taxa# sal>y or wages f#ce pd 6,/atus ,9dians ,canada ,p5.n ,plan ,! employ;t (a ,/atus ,9dian ^: 9come is exempt f tax is exclud$ f p5.na# employ;t4 ,"!=e1 if y >e an employ] pay+ non-taxa# sal>y or wages 6a ,/atus ,9dian1 y d n h 6deduct ,,cpp 3tribu;ns4 ,applic,n = cov]age "u ,,cpp ,al? y d n h 6deduct ,,cpp f non-taxa# 9come pd 6a ,/atus ,9dian1 y c *oose 6provide yr ,/atus ,9dian employees ) op;nal ,,cpp cov]age4 -------------------------------------#cf ,y c elect 6d ? 0-plet+ & fil+ ,=m ,,cpt#abd1 ,applic,n = ,cov]age ( ,employ;t ( an ,9dian 9 ,canada ,"u ! ,canada ,p5.n ,plan ,^: ,9come is ,exempt ,"u ! ,9come ,tax ,act4 ,h["e1 y _c revoke ? elec;n .& y h 6cov] all employees4 #bac ,*apt] #h a#cf ,,cpp cov]age />ts on ei ! date y sign ! applic,n or on a lat] date t y specify4 ,cov]age _c 2 retroactive 6a date 2f ! date y sign$ ! applic,n4 ,employ;t ,9sur.e ,! non-taxa# sal>y or wages pd 6a ,/atus ,9dian >e subject 6;,,ei premiums4 ,note ;,,ei b5efits1 retir+ all[.es1 ,,cpp pay;ts1 regi/]$ p5.n plan b5efits1 or wage-loss replace;t plan b5efits w usu,y 2 exempt f 9come tax :5 !y >e rcvd z a result ( employ;t 9come t 0 exempt f tax4 ,if a "p (! employ;t 9come 0 exempt1 !n a simil> "p ( ^! am.ts w 2 exempt4 #bad ,*apt] #i--,remitt+ b#cf payroll deduc;ns ,>e y a new remitt]8 ,if y >e a new employ] or y h n"e remitt$ ,canada ,p5.n ,plan 7,,cpp7 3tribu;ns1 ,employ;t ,9sur.e 7;,,ei7 premiums1 or 9come tax deduc;ns 2f1 y m/ apply =a ,busi;s ,numb] 7,,bn7 & regi/] =a payroll deduc;ns a3.t ) u1 if y don't alr h "o4 ,see ,*apt] #a = regi/r,n 9=m,n & ,*apt] #b 6get g5]al 9=m,n on yr responsibilities4 ,if y ne$ help calculat+ or remitt+ yr deduc;ns1 call #a-hjj-iei-eebe4 .,new .employ]s >e 3sid]$ .regul> .remitt]s = remitt+ frequ5cies4 ,:5 y make yr .f/ .remitt.e1 s5d a *eque or m"oy ord] 6yr tax c5tre4 ,make ! *eque or m"oy ord] paya# 6! ,rcvr ,g5]al & pr9t yr ,,bn on ! back4 ,9clude a lr /at+3 #bae ,*apt] #i c#cf --t y >e a new remitt]2 --! p]iod yr remitt.e cov]s2 --yr -plete employ] "n1 a4ress1 & busi;s teleph"o numb]2 & --yr ,busi;s ,numb]4 ,we w s5d y a remitt.e =m 9 ! mail ea* mon? af y make yr f/ remitt.e & !n foll[+ ea* subsequ5t remitt.e4 ,if y d n rcv a =m 9 "t = yr next remitt.e1 s5d 9 yr remitt.e z describ$ abv4 ,9 yr lr1 2 sure 69dicate t y did n rcv yr remitt.e =m4 ,remitt] types & due dates ,remitt.e due dates >e alw bas$ on :5 an employee is pd = 8 or h] s]vices 7.pay ."d7 r ?an ! pay p]iod = : ! s]vices >e r5d]$4 ,= example1 if a pay p]iod 5ds 9 ,janu>y b ! employee gets pd = ? p]iod 9 ,febru>y1 ! remitt.e due date wd 2 det]m9$ f ! pay "d 9 ,febru>y4 #baf ,regul> remitt] d#cf ,if y >e a new employ]1 or yr av]age mon?ly )hold+ am.t 7,,amwa7 two ye>s ago 0 less ?an 4#ae1jjj1 y >e a regul> remitt] & h 6remit yr deduc;ns s we rcv !m on or 2f ! fifte5? "d (! mon? foll[+ ! mon? y made ! deduc;ns4 ,note ,we 3sid] a remitt.e t 0 due on ,janu>y #ae (! curr5t ye> 7= deduc;ns y made 9 ,decemb] (! previ\s ye>7 6be late if x is pd )! previ\s ye>'s ,t#d 9=m,n return1 & ? return is fil$ af ,janu>y #ae4 ,qu>t]ly remitt] ,qu>t]ly remitt+ gives small employ]s ! op;n ( remitt+ s\rce deduc;ns once e ?ree mon?s4 ,6qualify = qu>t]ly remitt+1 an employ] has to3 #bag ,*apt] #i e#cf --h an av]age mon?ly )hold+ am.t 7,,amwa7 ( less ?an 4#a1jjj 9 ei ! f/ or ! second prec$+ cal5d> ye>2 & --h a p]fect -pli.e hi/ory4 ,note ,we 3sid] an employ] 6h a p]fect -pli.e hi/ory :51 ov] a #ab-mon? p]iod1 all deduc;ns & remitt.es ( ,,cpp 3tribu;ns1 ;,,ei premiums & 9come tax h be5 made on "t1 ,,gst/,,hst h be5 pd on "t1 & ,t#d type 9=m,n returns & ,,gst/,,hst returns h al be5 fil$ on "t4 ,y d n h 6apply 6remit qu>t]ly4 ,if y >e a new eligi# employ]1 we w notify y 0mail t y h ! op;n 6remit qu>t]ly1 & we w provide m 9=m,n on qu>t]ly remitt+4 ,employ]s :o rema9 eligi# 6remit qu>t]ly f "o ye> 6! next w n 2 re-notifi$ 0lr4 ,if y >e curr5tly an eligi# qu>t]ly #bah ,*apt] #i f#cf remitt]1 & y h n be5 notifi$ 6! 3tr>y1 y may 3t9ue 6remit qu>t]ly4 ,! qu>t]s >e ,janu>y 6,m>*1 ,april 6,june1 ,july 6,septemb]1 & ,octob] 6,decemb]4 ,remitt.es >e due ! fifte5? "d (! mon? immly foll[+ ! 5d ( ea* qu>t]4 ,! due dates >e ,april #ae1 ,july #ae1 ,octob] #ae1 & ,janu>y #ae4 ,notes ,we 3duct an annual review 6id5tify employ]s :o qualify 6be qu>t]ly remitt]s4 ,h["e1 if at any "t af #ab mon?s ( busi;s an employ] feels !y h met ! 3di;ns m5;n$ abv1 !y c call #a-hjj-iei-eebe & apply 6remit qu>t]ly4 ,an employ] :o fails 6-ply ) all ! requir$ 3di;ns loses ! qu>t]ly remitt+ privilege4 ,6rega9 ! privilege1 ! employ] has 6re-e/abli% a -------------------------------------#cg #ab-mon? hi/ory ( p]fect -pli.e4 ,al1 an employ] ) multiple payroll #bai ,*apt] #i a#cg deduc;ns a3.ts m/ meet ! -pli.e require;ts = all a3.ts4 ,if "o payroll deduc;ns a3.t is 9eligi#1 ! employ] loses ! qu>t]ly remitt+ privilege = all a3.ts4 ,a3el]at$ remitt] ,"! >e two gr\ps ( a3el]at$ remitt]s 7al call$ ?re%olds74 ,?re%old #a ,? gr\p 3si/s ( employ]s1 9clud+ ^? ) associat$ corpor,ns1 :o _h a total av]age mon?ly )hold+ am.t 7,,amwa7 ( 4#ae1jjj 64#di1iii.ii two cal5d> ye>s ago4 ,am.ts y deduct f remun],n pd 9 ! f/ #ae "ds (! mon? >e due 0! tw5ty-fif? (! same mon?4 ,am.ts y deduct f ! sixte5? 6! 5d (! mon? >e due 0! t5? "d (! foll[+ mon?4 #bbj ,?re%old #b b#cg ,? gr\p 3si/s ( employ]s1 9clud+ ^? ) associat$ corpor,ns1 :o _h a total av]age mon?ly )hold+ am.t 7,,amwa7 ( 4#ej1jjj or m two cal5d> ye>s ago4 ,am.ts y deduct f remun],n y pay any "t dur+ ! mon? >e due 0! ?ird "w+ "d 7n c.t+ ,satur"ds1 ,sun"ds1 or public holi"ds7 af ! 5d (! foll[+ p]iods3 --f ! f/ "? ! sev5? "d (! mon?2 --f ! eie c.t$ f ! "d af ,ea/] ,mon"d 7! sev5te5?74 #bba ,*apt] #i c#cg ,note ,?re%old #b remitt]s .m/ remit payroll deduc;ns electronic,y or 9 p]son at _! ,canadian f9ancial 9/itu;n4 ,?re%old #a & ,?re%old #b a3el]at$ remitt]s >e 3sid]$ 6be mon?ly a3el]at$ remitt]s if !y h a payroll frequ5cy ( only once a mon?4 ,associat$ corpor,ns ,if a corpor,n is associat$ ) "o or m corpor,ns 9 ! curr5t ye>1 &! total av]age mon?ly )hold+ am.t 9 ! second prec$+ cal5d> ye> 2f ! curr5t cal5d> ye> ( all ! associat$ corpor,ns 0 4#ae1jjj or m1 we 3sid] .all ! associat$ corpor,ns 6be a3el]at$ remitt]s4 ,associat$ corpor,ns is def9$ 9 ! ,9come ,tax ,act4 #bbb ,remitt.e frequ5cy d#cg ,"u ! ,9come ,tax ,act1 employ]s h ! op;n ( *ang+ _! remitt+ frequ5cy bas$ on _! av]age mon?ly )hold+ am.t 9 ! previ\s ye>4 ,if y want 6use ? op;n1 call #a-hjj-iei-eebe4 ,we w review yr a3.t & let y "k 9 writ+ :5 we h 6rcv yr deduc;ns4 ,:at if yr remitt.e due date falls on a ,satur"d1 ,sun"d1 or public holi"d8 ,if yr due date is a ,satur"d1 ,sun"d1 or public holi"d1 yr remitt.e is due on ! next busi;s "d4 ,=a li/ ( public holi"ds1 see _+www.cra.gc.ca/duedates_:4 ,av]age mon?ly )hold+ am.t 7,,amwa7 ,we det]m9e ! type ( remitt] y >e 0a4+ up all ! ,,cpp1 ;,,ei1 & 9come tax y _h 6s5d u = yr payroll a3.ts two #bbc ,*apt] #i e#cg cal5d> ye>s ago4 ,we divide ! total 0! numb] ( mon?s 7maximum #ab7 t y _h 6make pay;ts 9 t ye>4 ,= example1 if y made two mon?ly remitt.es totall+ 4#abj1jjj 9 #bjjd1 yr av]age mon?ly )hold+ am.t = #bjjf wd 2 4#fj1jjj 74#abj1jjj divid$ 0#b74 ,if yr remitt] type *anges bas$ on \r calcul,ns1 we w advise y 9 writ+1 usu,y 9 ,decemb]1 ( :5 we h 6rcv yr remitt.es =! foll[+ ye>4 ,remitt.e =ms ,6make yr remitt.e1 y m/ use "o (! foll[+ =ms3 --,=m ;,,pd#g;,a1 ,/ate;t ( ,a3.t = ,curr5t ,s\rce ,deduc;ns1 = regul>1 qu>t]ly1 & mon?ly a3el]at$ remitt]s2 or --,=m ;,,pd#g;,a7;,,tm71 ,/ate;t ( ,a3.t = ,curr5t ,s\rce ,deduc;ns1 or ,=m ;,,pd#g;,a-,,rb1 ,remitt.e ,v\*] = ,curr5t ,s\rce ,deduc;ns1 = a3el]at$ remitt]s 7o!r #bbd ,*apt] #i f#cg ?an mon?ly a3el]at$ remitt]s :o use ,=m ;,,pd#g;,a74 ,-plete yr remitt.e v\*] 7! bottom "p (! remitt.e =m7 correctly s we c apply yr remitt.e 6yr a3.t4 ,=m ;,,pd#g;,a ,we w s5d ,=m ;,,pd#g;,a 6ea* eligi# regul>1 qu>t]ly1 & mon?ly a3el]at$ remitt] 6remit deduc;ns4 ,=m ;,,pd#g;,a has ?ree "ps3 ,top "p--,? "p is a /ate;t ( a3.t f u4 ,x %[s3 --! date ( yr /ate;t ( a3.t2 --yr a3.t numb] 7,busi;s ,numb]72 --yr busi;s "n2 --bal.es on yr la/ /ate;t3 --am.ts pd = 7ye> 9dicat$71 : >e remitt.es we rcvd =! ye> 9dicat$2 & #bbe ,*apt] #i #ch --assess$ am.t [+1 : is ! am.t y _h 6pay on assess;ts ( deduc;ns1 9clud+ p5alties & 9t]e/2 --curr5t bal.es3 --am.ts pd = 7ye> 9dicat$71 : >e ! am.ts y pd = yr deduc;ns =! ye> 9dicat$2 & --assess$ am.t [+1 : is yr bal.e [+ on assess;ts ( deduc;ns1 9clud+ p5alties & 9t]e/2 & --an explan,n ( *anges4 ,bottom "p--,? "p is yr remitt.e =m = curr5t remitt.es4 ,:5 y -plete ! bottom "p1 5sure t ! foll[+ 9=m,n is correct3 --,yr "n1 a4ress1 & a3.t numb] 7,busi;s ,numb]74 --,! gross payroll =! remitt+ p]iod 7r.d$ 6! ne>e/ doll>74 ,? repres5ts all remun],n t y pay 2f y make any deduc;ns s* z 9come tax4 ,x 9cludes regul> wages1 -mis.ns1 ov]"t pay1 pd #bbf ,*apt] #i a#ch l1ve1 taxa# b5efits & all[.es1 piece"w pay;ts1 & special pay;ts4 ,x is ! same z ! mon?ly total ( all am.ts t wd appe> 9 box #ad1 8,employ;t 9come10 on yr employees' ,t#d slips4 7,= qu>t]ly remitt]s1 x is ! total ( ^! am.ts =! la/ mon? (! qu>t]47 --,! numb] ( employees 9 ! la/ pay p]iod4 ,? 9cludes any employee = :om y w prep>e a ,t#d slip1 s* z "p-"t & tempor>y employees1 & employees abs5t ) pay4 ,d n 9clude p = :om y w n -plete a ,t#d slip4 ,d n 9clude ^? y did n pay 9 ! la/ pay p]iod 9 ! mon? or qu>t]1 s* z employees on unpd l1ve4 --,! 5d (! remitt+ p]iod = : deduc;ns 7 )held4 ,5t] ! mon? & ye> = : y >e remitt+ 7= regul> remitt]s7 or ! la/ mon? &! ye> (! qu>t] = : y >e remitt+ 7= qu>t]ly remitt]s74 #bbg ,*apt] #i b#ch --,! am.t pd4 ,? is ! total ,,cpp1 ;,,ei 7employ] & employee por;ns71 & 9come tax y >e remitt+4 ,back (! =m--,? "p c 2 us$ if y w n 2 mak+ a remitt.e dur+ ! mon? or qu>t]4 ,x al provides 9=m,n on \r ,tele,reply s]vice4 ,if y mail yr *eque or m"oy ord] paya# 6! ,rcvr ,g5]al1 keep ! top "p z a record ( yr remitt.e & s5d ! bottom "p ( ,=m ;,,pd#g;,a 6! foll[+ a4ress3 ,canada ,rev5ue ,ag5cy #hge ,h]on ,road ,ottawa ,,on ,k#a;,a #a;,b#a ,if y ne$ m 9=m,n ab ,=m ;,,pd#g;,a1 call #a-hjj-iei-eebe4 ,=m ;,,pd#g;,a7;,,tm7 ,ea* mon?1 we s5d ,=m ;,,pd#g;,a7;,,tm7 6all a3el]at$ #bbh ,*apt] #i c#ch remitt]s1 except mon?ly a3el]at$ remitt]s 7:o rcv ,=m ;,,pd#g;,a74 ,=m ;,,pd#g;,a7;,,tm7 has two "ps3 ,top "p--,? "p is a /ate;t ( a3.t f u4 ,x %[s3 --! date ( yr /ate;t ( a3.t2 --yr a3.t numb] 7,busi;s ,numb]72 --yr busi;s "n2 --bal.es on yr la/ /ate;t3 --am.ts pd = 7ye> 9dicat$71 : >e remitt.es we rcvd =! ye> 9dicat$2 & --assess$ am.t [+1 : is ! am.t y _h 6pay on assess;ts ( deduc;ns1 9clud+ p5alties & 9t]e/2 --curr5t bal.es3 --am.ts pd = 7ye> 9dicat$71 : >e ! am.ts y pd = yr deduc;ns =! ye> 9dicat$2 & #bbi ,*apt] #i d#ch --assess$ am.t [+1 : is yr bal.e [+ on assess;ts ( deduc;ns1 9clud+ p5alties & 9t]e/2 & --an explan,n ( *anges4 ,bottom "p--,? "p is yr remitt.e =m = curr5t remitt.es4 ,:5 y -plete ! bottom "p1 5sure t ! foll[+ 9=m,n is correct3 --,yr "n1 a4ress1 & a3.t numb] 7,busi;s ,numb]74 --,! gross payroll =! remitt+ p]iod 7r.d$ 6! ne>e/ doll>74 ,? repres5ts all remun],n t y pay 2f y make any deduc;ns1 s* z 9come tax4 ,x 9cludes regul> wages1 -mis.ns1 ov]"t pay1 pd l1ve1 taxa# b5efits & all[.es1 piece"w pay;ts1 & special pay;ts4 ,x is ! same z ! total ( all am.ts =! remitt+ p]iod t wd appe> 9 box #ad1 8,employ;t 9come10 on yr employees' ,t#d slips4 #bcj ,*apt] #i e#ch --,! numb] ( employees 9 ! la/ pay p]iod4 ,? 9cludes any employee = :om y w prep>e a ,t#d slip1 s* z "p-"t & tempor>y employees1 & employees abs5t ) pay4 ,d n 9clude p = :om y w n -plete a ,t#d slip4 ,d n 9clude ^? y did n pay 9 ! la/ pay p]iod (! remitt+ p]iod1 s* z employees on unpd l1ve4 ,if y h v>i\s pay gr\ps 7= example1 executive1 h\rly1 & sal>i$71 9clude all employees pd 9 ea* gr\p's la/ pay p]iod1 b d n c.t any p]son twice4 --,! 5d ( remitt+ p]iod 7,,yy ,,mm ,,dd74 ,?re%old #a a3el]at$ remitt]s h two remitt+ p]iods p] mon?4 ,"!=e1 !y %d 5t] ei 8fifte5?0 or 8mon?-5d0 z _! 85d ( remitt+ p]iod0 on ! -------------------------------------#ci remitt.e =m4 ,?re%old #b a3el]at$ remitt]s h f\r remitt+ p]iods p] mon?4 ,"!=e1 !y %d 5t] ei #bca ,*apt] #i a#ci 8sev5?10 8f\rte5?10 8tw5ty-f/10 or 8mon?-5d10 z _! 85d ( remitt+ p]iod40 --,! am.t pd4 ,? is ! total ,,cpp1 ;,,ei 7employ] & employee por;ns71 & 9come tax y >e remitt+4 ,:5 y make yr remitt.e at yr f9ancial 9/itu;n or tax c5tre1 -plete ! top &! bottom "ps ( ,=m ;,,pd#g;,a7;,,tm7 & pres5t !m ) yr remitt.e4 ,! recipi5t w date-/amp ! bottom "p & return ! top "p 6y z a receipt4 ,note ,?re%old #b remitt]s & c]ta9 payroll s]vice -panies .m/ remit payroll deduc;ns electronic,y or 9 p]son at _! ,canadian f9ancial 9/itu;n4 ,=m ;,,pd#g;,a-,,rb ,ea* ,decemb]1 we provide a3el]at$ remitt]s 7except mon?ly a3el]at$ remitt]s :o rcv ,=m ;,,pd#g;,a7 a #bcb ,*apt] #i b#ci booklet ( ;,,pd#g;,a-,,rb =ms 7ei #bg or #ed =ms7 6use 6remit deduc;ns4 ,^! booklets >e pr9t$ once a ye>4 ,if y require a4i;nal =ms1 call #a-hjj-iei-eebe4 ,=m ;,,pd#g;,a-,,rb has two "ps3 ,top "p--,? "p is a receipt4 ,bottom "p--,? "p is yr remitt.e =m :5 mak+ yr pay;t4 ,6-plete ? "p1 see 8,bottom "p0 "u ! h1d+ 8,=m ;,,pd#g;,a7;,,tm70 on ? page4 ;,e-;,,pd#g;,a ;,e-;,,pd#g;,a is an electronic s]vice t lets y rcv & view yr ,/ate;t ( ,a3.t = ,curr5t ,s\rce ,deduc;ns4 ,! ;,e-;,,pd#g;,a replaces ! pap] v].n (! ;,,pd#g;,a &! ;,,pd#g;,a7;,,tm74 ,see _+www.cra.gc.ca/epd7a_: = m 9=m,n & 6f9d \ if y c regi/]4 #bcc ,miss+ or lo/ remitt.e =ms c#ci ,if y >e a regul> or qu>t]ly remitt] & d n rcv yr remitt.e =m =! mon? or qu>t]1 or if y lose "o1 s5d yr *eque or m"oy ord] made paya# 6! ,rcvr ,g5]al 6yr tax c5tre4 ,9clude a %ort note t /ates yr ,busi;s ,numb] &! mon? or qu>t] = : y )held ! deduc;ns4 ,if y >e an a3el]at$ remitt] & y did n rcv yr remitt.e =ms or y lo/ !m1 call #a-hjj-iei-eebe4 ,note ,ev5 if y d n h a remitt.e =m1 y / h 6s5d u yr remitt.e s t we rcv x 0! due date4 ,n mak+ a remitt.e ,if y >e n mak+ a remitt.e =! mon? or qu>t]1 y may notify u via \r ,tele,reply s]vice or 0mail4 ,if y pref] n 6use ,tele,reply1 -plete ! remitt.e =m & mail x 6u 7see #bcd ,*apt] #i d#ci ,remitt.e me?ods74 ,2 sure 69dicate :5 y expect 6h employees subject 6deduc;ns4 ,tele,reply ,y c use ,tele,reply if y curr5tly h no employees1 >e submitt+ nil remitt.e 9=m,n = yr payroll deduc;ns a3.t1 &! ,busi;s ,numb] pr9t$ on yr remitt.e =m is correct4 ,if y use ,tele,reply1 d n mail yr remitt.e =m 6u1 b fill x \ & keep x = yr records4 ,h\rs ( op],n ,y c use ,tele,reply dur+ ! foll[+ "ts3 ,mon"d 6,fri"d #h3jj a4m4 6#g3cj p4m4 ,satur"d #h3jj a4m4 6#d3cj p4m4 ,y _c use ,tele,reply on ,sun"ds & public holi"ds4 #bce ,:at d y d 2f y call e#ci ,tele,reply8 ,2f y call ,tele,reply1 y %d -plete ! back ( yr remitt.e =m1 make sure ! ,busi;s ,numb] & a4ress pr9t$ on yr remitt.e =m >e correct1 & h ? 9=m,n ) y :5 y call ,tele,reply4 ,note ,= be/ results & 65sure yr privacy1 d n use a cord.s or cellul> teleph"o or "o )! keypad 9 ! h&set4 ,al1 if at any "t dur+ ! call we tell y t y _c use ,tele,reply1 y w h 6mail yr remitt.e =m4 ,h[ d y use ,tele,reply8 #a4 ,call ,tele,reply at #a-hjj-iei-bbef4 #b4 ,foll[ ! /ep-by-/ep 9/ruc;ns 65t] yr 9=m,n4 #c4 ,at ! 5d (! call1 we w ask y 63firm ! 9=m,n y 5t]$4 #bcf ,*apt] #i f#ci #d4 ,write d[n ! 3firm,n numb] we w give y & keep x = yr records4 #bcg ,*apt] #i g#ci ,if we d n give y a 3firm,n numb]1 yr 9=m,n w n 2 process$4 ,y w h 6call ,tele,reply ag or mail yr -plet$ remitt.e =m 6u4 ,= m 9=m,n1 see _+www.cra.gc.ca/telereply_: or call #a-hjj-iei-eebe4 ,remitt.e me?ods ,"! >e s"eal me?ods 6*oose f :5 remitt+ yr payroll deduc;ns2 h["e1 if y >e a .?re%old .#b remitt]1 y m/ remit payroll deduc;ns electronic,y or 9 p]son at yr ,canadian f9ancial 9/itu;n4 ,reg>d.s ( yr remitt.e me?od1 pl1se all[ #aj "ds = yr remitt.e 6process4 ,electronic,y ,y may 2 a# 6remit yr deduc;ns electronic,y "? yr f9ancial 9/itu;n's teleph"o or ,9t]net bank+ s]vices4 ,= m 9=m,n1 see _+www.cra.gc.ca/electronicpayment #bch ,*apt] #i h#ci s_: or 3tact yr f9ancial 9/itu;n4 -------------------------------------#dj ,at yr f9ancial 9/itu;n ,y c make yr pay;t at yr ,canadian f9ancial 9/itu;n4 ,-plete ! remitt.e =m & pres5t x ) yr pay;t4 ,! f9ancial 9/itu;n w date /amp ! bottom "p & return ! top "p 6y z a receipt4 ,us+ an ,,atm 7automat$ tell] ma*9e7 ,if y use an ,,atm 6s5d u a remitt.e1 all[ "t =! f9ancial 9/itu;n 6process ! transac;n4 ,! 9/itu;n w debit yr a3.t :5 y use ! ,,atm4 ,h["e1 y %d all[ "t = u 6rcv ! remitt.e4 ,an ,,atm receipt is .n pro( ( pay;t 0! due date4 ,0mail ,y c mail a *eque or m"oy ord] paya# 6! ,rcvr ,g5]al 6! a4ress li/$ 9 #bci ,*apt] #i a#dj yr package or on ! back ( yr remitt.e =m4 ,write yr ,busi;s ,numb] 7,,bn7 on ! back ( yr *eque or m"oy ord]4 ,-plete & 9clude ! bottom "p ( yr remitt.e =m ) yr pay;t4 ,all[ su6ici5t mail+ "t 65sure t we rcv yr remitt.e 0! due date4 ,we a3ept *eques t >e po/-dat$ 6! due date4 ,d n s5d ca% 9 ! mail4 ,d y h m ?an "o a3.t8 ,if y remit deduc;ns = m ?an "o a3.t1 make sure y provide yr payroll deduc;ns a3.t numb]s & give a br1kd[n (! am.ts 9t5d$ = ea* a3.t4 ,? 5a#s u 6cr$it ! prop] am.ts 6! correct a3.ts4 #bdj ,notice ( ,assess;t b#dj ,if y rcv a ,notice ( ,assess;t1 use only ! remitt.e =m atta*$ 6! notice 6make yr pay;t4 ,only use ,=ms ;,,pd#g;,a1 ;,,pd#g;,a7;,,tm71 & ;,,pd#g;,a-,,rb = curr5t remitt.es ( ,,cpp1 ;,,ei1 & 9come tax4 ,s]vice bur1us ,s]vice bur1us or simil> 9/itu;ns t take c>e ( payroll deduc;ns = cli5ts c remit a lump-sum pay;t =! am.ts !y deduct = _! cli5ts4 ,!y h 6provide ! foll[+ 9=m,n = ea* cli5t3 --,busi;s ,numb]2 --am.t remitt$2 --gross payroll2 & --numb] ( employees 9 ! la/ pay p]iod4 ,if y use a s]vice bur1u or simil> 9/itu;n 6remit yr deduc;ns1 y >e / #bda ,*apt] #i c#dj responsi# = mak+ sure t ! 9/itu;n )holds yr deduc;ns & s5ds !m 6u on "t4 ,remitt+ ]ror ,if y 4cov] t y made an ]ror 9 remitt+ yr deduc;ns1 y %d remit any %ortage z soon z possi# us+ ano!r remitt.e =m or 0writ+ a %ort lr giv+ yr ,busi;s ,numb] &! pay p]iod = : x applies4 ,if y h ov]-remitt$1 reduce yr next remitt.e 0! am.t (! ov]pay;t4 ,if yr remitt.e is late1 we may apply a late-remitt+ p5alty4 #bdb ,app5dices #da ,app5dix #a--,ye>-5d calcul,n ( deduc;ns = employee ,,cpp 3tribu;ns 7#bjjf7 ,! foll[+ ye>-5d calcul,n w help y v]ify an employee's ,,cpp 3tribu;ns 2f y -plete & file ! ,t#d slips4 ,? op;nal calcul,n is ! ..only "o we .au?orize4 ,x does n1 h["e1 apply 6employees :o h e>n+s li/$ 9 sec;n ;,b 2l & :o e>n$ m ?an ! annual maximum p5.na# e>n+s4 ,= ^! employees1 prorate ! maximum 3tribu;n =! ye>4 ,we bas$ ! calcul,n on 9=m,n 9 ? guide & 9 ,"p ;,b (! ,payroll ,deduc;ns ,=mulas = ,-put] ,programs4 ,y c get ! 9=m,n y ne$ 6-plete ? calcul,n f ea* employee's payroll ma/] file4 ,us+ ! calcul,n w help y avoid ! possibil;y ( rcvg a ,p5.na# & ,9sura# ,e>n+s ,review 7,,pier7 /ate;t4 #bdc ,app5dices a#da ,6v]ify deduc;ns1 foll[ ^! /eps3 7#a7 ,a4 ,5t] ! sal>y & wages f ! employee's payroll ma/] file t y w 9clude 9 box #ad (! ,t#d slip1 8,employ;t 9come0 """"""" 4#---- ,b4 ,subtract f l9e #a ! foll[+ e>n+s (! employee3 --! am.t ! employee rcvd 2f & 9clud+ ! mon? ! employee turn$ #ah """ 4#---- --! am.t ! employee rcvd af ! mon? ! employee turn$ #gj """""""""""" 4#---- --! am.t ! employee rcvd dur+ & af ! mon? ! employee 2gan 6rcv a ,,cpp retire;t p5.n "" 4#---- --! am.t ! employee rcvd dur+ ! mon?s ! employee 0 3sid]$ 6be 4a#d "u ,,cpp or ,,qpp 4#---- #bdd ,app5dices b#da --! am.t rcvd af ! mon? ! employee di$ """"""" 4#---- --any exclud$ 9come1 b5efits1 or pay;ts 9 ,*apt] #c ( ? guide "" 4#---- 7#b7 ,total e>n+s n subject 6,,cpp 3tribu;ns """"""""""""""""""" 4#---- 7#c7 ,c4 ,p5.na# e>n+s =! p]iod ( employ;t 7maximum 4#db1ajj = #bjjf7--,l9e #a m9us l9e #b 4#---- ,note ,if y h 5t]$ an am.t on l9e #b1 5t] ! am.t on l9e #c 9 box #bf1 8,,cpp-,,qpp p5.na# e>n+s10 on ! ,t#d slip4 ,d4 ,5t] ! basic exemp;n =! pay p]iod 7see ta# on next page7 """"""""""""" 4#---- ,multiply 0! numb] ( pay p]iods ( p5.na# e>n+s 7relat$ 6! am.t on l9e #c74 ,make sure n #bde ,app5dices c#da 69clude pay p]iods t apply 6! e>n+s li/$ 9 sec;n ;,b abv "ts """" 4#---- ,prorat$ basic exemp;n t applies 6! p]iod ( p5.na# employ;t 7= m 9=m,n1 see ,*apt] #c74 ,! am.t _c 2 m ?an ! maximum basic ye>ly exemp;n ( 4#c1ejj """"""""""" 4#---- 7#e7 ,e4 ,,cpp 3tributory e>n+s =! p]iod ( p5.na# employ;t-- ,l9e #c m9us l9e #d """"""""""" 4#---- 7#f7 ,f4 ,5t] ! ,,cpp 3tribu;n rate = employees =! ye> 7#d.ie@3p = #bjjf7 """""""""""" 4#---- 7#g7 ,g4 ,employee's requir$ ,,cpp 3tribu;n =! p]iod ( p5.na# employ;t 7maximum 4#a1iaj.gj = #bjjf7--,l9e #e multipli$ 0! rate on l9e #f """ 4#---- 7#h7 ,h4 ,5t] ! ,,cpp 3tribu;ns t y deduct$ =! p]iod ( p5.na# #bdf ,app5dices d#da employ;t %[n 9 ! employee's payroll ma/] file """"""""""""" 4#---- 7#i7 ,i4 ,l9e #g m9us l9e #h4 ,! result %d 2 z]o """"""""""""""" 4#---- ,if "! is an am.t on l9e #i & x is .positive1 y h "udeduct$4 ,if ? is ! case1 add l9e #h & l9e #i & 9clude ! total 9 box #af1 8,employee's ,,cpp 3tribu;ns10 (! ,t#d slip4 ,note ,if ! am.t on l9e #i is .negative1 y h ov]deduct$4 ,if ? is ! case1 v]ify ! employee's ma/] file 65sure t ! am.ts on l9e #a & l9e #c >e correct4 ,= m 9=m,n on refund+ ,,cpp ov]pay;ts1 see page #ac4 #bdg ,app5dix #b--,employee's #db ,,cpp basic exemp;n = v>i\s #bjjf pay p]iods ,pay p]iod """""""""""""" ,basic exemp;n ,annu,y 7#a7 """""""""""""""" 4#c1ejj.jj ,semi-annu,y 7#b7 """"""""""" 4#a1gej.jj ,qu>t]ly 7#d7 """"""""""""""""" 4#hge.jj ,mon?ly 7#ab7 """"""""""""""""" 4#bia.ff ,semi-mon?ly 7#bd7 """""""""""" 4#ade.hc ,bi-weekly 7#bf7 """""""""""""" 4#acd.fa ,bi-weekly 7#bg7 """""""""""""" 4#abi.fb ,weekly 7#eb7 """""""""""""""""" 4#fg.cj ,weekly 7#ec7 """""""""""""""""" 4#ff.jc #bb pay p]iods """""""""""""""" 4#aei.ji #ac pay p]iods """""""""""""""" 4#bfi.bc #aj pay p]iods """""""""""""""" 4#cej.jj ,daily 7#bdj7 """""""""""""""""" 4#ad.eh ,h\rly 7#bjjj7 """""""""""""""""" 4#a.ge #bdh ,app5dix #c--,ye>-5d a#db calcul,n ( deduc;ns = employee ;,,ei premiums 7#bjjf7 ,! foll[+ ye>-5d calcul,n w help y v]ify an employee's ;,,ei premiums 2f y -plete & file ! ,t#d slips4 ,? op;nal calcul,n is ! ..only "o we .au?orize4 ,we bas$ ! calcul,n on 9=m,n 9 ? guide & 9 ,"p ;,c (! ,payroll ,deduc;ns ,=mulas = ,-put] ,program4 ,y c get ! 9=m,n y ne$ 6-plete ? calcul,n f ea* employee's payroll ma/] file4 ,us+ ? calcul,n w help y avoid ! possibil;y ( rcvg a ,p5.na# & ,9sura# ,e>n+s ,review 7,,pier7 /ate;t4 ,6v]ify ! ;,,ei deduc;n1 foll[ ^! /eps3 7#a7 ,a4 ,5t] ! 9sura# e>n+s =! ye> z 9dicat$ 9 ea* employee's payroll ma/] file =! p]iod ( 9sura# employ;t4 ,if ! 9sura# e>n+s >e less ?an ! maximum & di6]5t f ! gross 9come 7box #bdi ,app5dices b#db #ad7 report$ on ! ,t#d slip1 report ! am.t on ! ,t#d slip 9 box #bd1 8;,,ei 9sura# e>n+s40 ,! am.t %d n 2 m ?an ! maximum annual am.t ( 4#ci1jjj """""""" 4#---- 7#b7 ,b4 ,5t] ! employee's ;,,ei premium rate =! ye> 7#a.hg@3p = #bjjf--= ,quebec1 use #a.ec@3p7 "ts """"""""""""""""""""""""""" 4#---- 7#c7 ,c4 ,multiply l9e #a 0l9e #b 6calculate ! employee's ;,,ei premiums paya# =! ye>4 ,! am.t %d n 2 m ?an ! maximum annual am.t ( 4#gbi.cj 74#eif.gj = ,quebec7 = #bjjf """""""""""""" 4#---- 7#d7 ,d4 ,5t] ! employee's ;,,ei premium deduc;ns =! p]iod ( 9sura# employ;t z 9dicat$ 9 ! employee's payroll ma/] file "" 4#---- 7#e7 ,e4 ,l9e #c m9us l9e #d4 ,! result %d 2 z]o """"""""""""""" 4#---- ,if "! is an am.t on l9e #e & x is .positive1 y h "udeduct$4 #bej ,app5dices c#db ,if ? is ! case1 add l9e #d & l9e #e & 9clude ! total 9 box #ah1 8,employee's ;,,ei premiums10 (! ,t#d slip4 ,note ,if ! am.t on l9e #e is .negative1 y h ov]deduct$4 ,if ? is ! case1 v]ify ! employee's payroll ma/] file 65sure t ! am.t on l9e #a is correct4 ,= m 9=m,n on refund+ ;,,ei ov]pay;ts1 see page #ag4 -------------------------------------#dc ,app5dix #d--,canada's social secur;y agree;ts ) o!r c.tries ,c.try ,antigua & ,b>buda ,date 9 =ce3 ,janu>y #a1 #aiid ,,cpt =m numb]3 #aaa ,au/ria ,date 9 =ce3 ,novemb] #a1 #aihg ,,cpt =m numb]3 #aab #bea ,appr5dices a#dc ,b>bados ,date 9 =ce3 ,janu>y #a1 #aihf ,,cpt =m numb]3 #aac ,belgium ,date 9 =ce3 ,janu>y #a1 #aihg ,,cpt =m numb]3 #aba ,*ile ,date 9 =ce3 ,june #a1 #aiih ,,cpt =m numb]3 #aad ,croatia ,date 9 =ce3 ,may #a1 #aiii ,,cpt =m numb]3 #aae ,cyprus ,date 9 =ce3 ,may #a1 #aiia ,,cpt =m numb]3 #aaf ,cze* ,republic ,date 9 =ce3 ,janu>y #a1 #bjjc ,,cpt =m numb]3 #acg ,d5m>k ,date 9 =ce3 ,janu>y #a1 #aihf ,,cpt =m numb]3 #aag ,dom9ica ,date 9 =ce3 ,janu>y #a1 #aihi ,,cpt =m numb]3 #aah #beb ,appr5dices b#dc ,f9l& ,date 9 =ce3 ,febru>y #a1 #aihh ,,cpt =m numb]3 #abh ,fr.e ,date 9 =ce3 ,m>* #a1 #aiha ,,cpt =m numb]3 #eb ,g]_m ,date 9 =ce3 ,april #a1 #aihh ,,cpt =m numb]3 #acj ,greece ,date 9 =ce3 ,decemb] #a1 #aiig ,,cpt =m numb]3 #ed ,gr5ada ,date 9 =ce3 ,febru>y #a1 #aiii ,,cpt =m numb]3 #aai ,gu]nsey ,date 9 =ce3 ,janu>y #a1 #aiid ,,cpt =m numb]3 #abj ,hung>y ,date 9 =ce3 ,octob] #a1 #bjjc ,,cpt =m numb]3 #ada ,icel& ,date 9 =ce3 ,octob] #a1 #aihi ,,cpt =m numb]3 #di #bec ,appr5dices c#dc ,irel& ,date 9 =ce3 ,janu>y #a1 #aiib ,,cpt =m numb]3 #ej ,israel ,date 9 =ce3 ,septemb] #a1 #bjjc ,,cpt =m numb]3 #adj ,italy ,date 9 =ce3 ,janu>y #a1 #aigi ,,cpt =m numb]3 #ea ,jamaica ,date 9 =ce3 ,janu>y #a1 #aihd ,,cpt =m numb]3 #eg ,j]sey ,date 9 =ce3 ,janu>y #a1 #aiid ,,cpt =m numb]3 #abj ,korea ,date 9 =ce3 ,may #a1 #aiii ,,cpt =m numb]3 #eh ,luxemb\rg ,date 9 =ce3 ,april #a1 #aiij ,,cpt =m numb]3 #fj ,malta ,date 9 =ce3 ,m>* #a1 #aiib ,,cpt =m numb]3 #fa #bed ,appr5dices d#dc ,mexico ,date 9 =ce3 ,may #a1 #aiif ,,cpt =m numb]3 #fb ,ne!rl&s ,date 9 =ce3 ,octob] #a1 #aiij ,,cpt =m numb]3 #fc ,norway ,date 9 =ce3 ,janu>y #a1 #aihg ,,cpt =m numb]3 #abg ,philipp9es ,date 9 =ce3 ,m>* #a1 #aiig ,,cpt =m numb]3 #fd ,portugal ,date 9 =ce3 ,may #a1 #aiha ,,cpt =m numb]3 #ee ,/4 ,kitts & ,nevis ,date 9 =ce3 ,janu>y #a1 #aiid ,,cpt =m numb]3 #fe ,sa9t ,lucia ,date 9 =ce3 ,janu>y #a1 #aihh ,,cpt =m numb]3 #fg ,sa9t ,v9c5t &! ,gr5ad9es ,date 9 =ce3 ,novemb] #a1 #aiih ,,cpt =m numb]3 #ff #bee ,appr5dices e#dc ,slovakia ,date 9 =ce3 ,janu>y #a1 #bjjc ,,cpt =m numb]3 #ach ,slov5ia ,date 9 =ce3 ,janu>y #a1 #bjja ,,cpt =m numb]3 #fh ,spa9 ,date 9 =ce3 ,janu>y #a1 #aihh ,,cpt =m numb]3 #abe ,sw$5 ,date 9 =ce3 ,janu>y #a1 #aihf ,,cpt =m numb]3 #abi ,switz]l& ,date 9 =ce3 ,octob] #a1 #aiie ,,cpt =m numb]3 #fi ,tr9idad & ,tobago ,date 9 =ce3 ,july #a1 #aiii ,,cpt =m numb]3 #gj ,turkey ,date 9 =ce3 ,janu>y #a1 #bjje ,,cpt =m numb]3 #gb ,unit$ ,k+dom ,date 9 =ce3 ,april #a1 #aiih ,,cpt =m numb]3 #ga #bef ,appr5dices f#dc ,unit$ ,/ates ,date 9 =ce3 ,augu/ #a1 #aihd ,,cpt =m numb]3 #ef ,uruguay ,date 9 =ce3 ,janu>y #a1 #bjjb ,,cpt =m numb]3 #acf #beg #beh ,": 6f9d ''' #dd ,page ,a3el]at$ remitt] 7?re%old #a & #b7 """""""""""""""""""""""""""""" #cg ,a4resses--tax s]vices (fices & tax c5tres """"""""""""""""""""""" #dh ,agree;ts ) o!r c.tries 7,,cpp cov]age7 """"""""""""""""""""""""" #ad ,app1l an assess;t or a rul+ """""""" #i ,approval ( -put] =mulas """""""""""" #g ,>m's l5g? rel,n%ip """""""""""""""" #ae ,assign;t """"""""""""""""""""""""""" #f ,associat$ corpor,ns """"""""""""""" #cg ,au?oriz$ repres5tative """"""""""""" #e ,automat$ tell] ma*9e 7,,atm7 """""" #dj ,av]age ,mon?ly ,)hold+ ,am.t 7,,amwa7 """"""""""""""""""""""""" #cg ,baby-sitt]s """"""""""""""""""""""" #cc ,bankruptcy """"""""""""""""""""""""" #f ,b>b]s & hairdress]s """"""""""""""" #cb ,bonuses """"""""""""""""""""""""""" #bc ,books """""""""""""""""""""""""""""" #f #bei ,": 6f9d ''' a#dd ,busi;s ,numb] & yr payroll a3.t """" #e ,busi;s1 *ange 9 legal /atus """""""" #h ,busi;s goes "? a re/ructure or reorganiz,n """"""""""""""""""""""" #h ,busi;s /ops op]at+ """"""""""""""""" #h ,canada ,p5.n ,plan 7,,cpp7 ,am.ts subject 6,,cpp 3tribu;ns "" #aj ,am.ts n subject 6,,cpp 3tribu;ns """""""""""""""""""""" #aj ,basic ye>ly exemp;n """"""""""""" #aa ,basic exemp;n = v>i\s pay p]iods """"""""""""""""""""""""" #db ,canada's social secur;y agree;ts """""""""""""""""" #ad1 #dc ,-mis.ns pd at irregul> 9t]vals "" #ac ,,cpp cov]age 0=eign employ]s """" #ad ,,cpp ov]pay;t """"""""""""""""""" #ac ,employees 2t #fj & #gj ye>s old """""""""""""""""""""""""""" #ac ,exclud$ b5efits & pay;ts """""""" #aa ,exclud$ employ;t """""""""""""""" #aj #bfj ,": 6f9d ''' b#dd ,prorat+ ! maximum 3tribu;n =! ye> """""""""""""""""""""""""""" #ab ,rate & maximum """""""""""""""""" #aa ,recov]+ ,,cpp 3tribu;ns """"""""" #ac ,ye>-5d calcul,n ( ,,cpp """" #ai1 #da ,canadian ,9t]n,nal ,develop;t ,ag5cy 7,,cida7 """"""""""""""""" #cd ,c>egiv]s """""""""""""""""""""""""" #cc ,-mis.ns """""""""""""""""""""" #ac1 #bj ,3tacts """"""""""""""""""""""""""""" #e ,3tract ( s]vices """"""""""""""""""" #e ,3tract = s]vices """"""""""""""""""" #e ,,csst 7,-mis.n de la sant@e et de la s@ecurit@e au travail7 """"" #cj ,deduc;n = liv+ 9 a prescrib$ z"o "" #bj ,directors' fees """"""""""""""""""" #bd ,director's liabil;y """""""""""""""" #i ,em]g5cy volunte]s """"""""""""""""" #cc ,employee l1ves 7t]m9,n ( employ;t7 """""""""""""""""""" #f1 #ah #bfa ,": 6f9d ''' c#dd ,employees pr(it %>+ plan 7,,epsp7 """"""""""""""""""""""""" #be ,employ] 7def9i;n7 """""""""""""""""" #e ,employ]-employee rel,n%ip """""""""" #e ,employ] responsibilities """"""""""" #f ,employ] ,visits ,program """"""""""" #c ,employ;t 9 ,quebec """""""""""" #e1 #bj ,employ;t ,9sur.e """""""""""""" 7;,,ei7 ,age limit = deduct+ premiums """" #ad ,am.ts subject 6;,,ei premiums """ #ad ;,,ei ov]pay;t """"""""""""""""""" #ag ,employ;t & pay;ts n subject 6;,,ei premiums """""""""""""""" #ae ,9sura# employ;t 7def9i;n7 """"""" #ad ,premium rate & maximum """""""""" #af ,quebec ,p>5tal ,9sur.e ,plan 7,,qpip7 """"""""""""""""""""""" #af ,record ( ,employ;t 7,,roe7 "" #f1 #ah ,recov]+ ;,,ei premiums """""""""" #ag ,reduc+ ! employ]'s rate """"""""" #af ,ye>-5d calcul,n ( ;,,ei """"""""" #db ,employ;t \tside or "ply \tside ,canada """""""""""""""""""""""""" #cd #bfb ,": 6f9d ''' d#dd ,fees--,e/ate executors or liquidators & adm9i/rators """""""" #f ,fil+ date ( 9=m,n returns """""""""" #c ,fi%]s & ,employ;t ,9sur.e """"""""" #cd ,fi%]s & elec;n 6h 9come tax deduct$ """""""""""""""""""""""""" #ba ,hir+ a p]son :o is n a ,canadian citiz5 or a p]man5t resid5t ( ,canada 7see 8,,sin07 """"""""""""" #g ,human ,res\rces & ,social ,develop;t ,canada """"""""""" #f1 #ac ,s]vice ,canada ,c5tre """""""""""" #f ,9come ,tax ,claim codes """"""""""""""""""""" #bj ,=m ;,,td#a 7,9dividuals7 """""""" #ai ,=m ;,,td#a-;,,in 7,/atus ,9dian7 """""""""""""""""""""""" #ce ,=m ;,,td#a;,x 7,-mis.ns ) exp5ses7 """"""""""""""""""""""" #bj ,=m ;,,td#c;,f 7,fi%]s7 """""""""" #ba #bfc ,": 6f9d ''' e#dd ,h[ d y calculate h[ m* tax 6)hold8 """""""""""""""""""""""" #bb ,reduc+ remun],n subject 69come tax """""""""""""""""""""""""""" #ba ,remun],n subject 69come tax """"" #ba ,reque/ = m tax deduc;ns """"""""" #bj ,9t]e/ """""""""""""""""""""""""""""" #i ,lab\r-sponsor$ funds tax cr$its """ #bb ,lr ( au?or;y """""""""""""""""""""" #ba ,maids """"""""""""""""""""""""""""" #cc ,no employees =a p]iod dur+ ! ye> "" #ci ,non-resid5t employees :o p]=m s]vices 9 ,canada """""""""""""""" #bb ,non-resid5t directors """"""""""""" #bd ,ov]s1s employ;t tax cr$it """"""""" #cd ,ov]"t pay """"""""""""""""""""""""" #be ,pay] ( o!r am.ts """"""""""""""""""" #f ,payroll deduc;ns a3.t """"""""" #e1 #dj #bfd ,": 6f9d ''' f#dd ,payroll deduc;ns ta#s """""""""""""" #g ,p5alties """"""""""""""""""""""""""" #h ,p5.na# & ,9sura# ,e>n+s ,review 7,,pier7 """"""""""""""""""""""""" #ah ,place;t & employ;t ag5cy "w]s """"" #cd ,p[] saw or tree trimm] """""""""""" #cc ,prescrib$ plans or >range;ts """""" #be ,prov9cial or t]ritorial tax ta#s """ #g ,public holi"ds """""""""""""""" #b1 #bh ,qu>t]ly remitt]s """""""""""""""""" #cf ,quebec ,p>5tal ,9sur.e ,plan 7,,qpip7 """"""""""""""""""""""""" #af ,quebec ,p5.n ,plan 7,,qpp7 """"" #e1 #i ,record ( ,employ;t 7,,roe7 """" #f1 #ah ,regi/]$ p5.n plan 7,,rpp7 """"""""" #bb -------------------------------------#de ,regi/]$ retire;t sav+s plan 7,,rrsp7 """"""""""""""""""""""""" #bb ,regul> remitt] """""""""""""""""""" #cf ,relat$ p]sons """"""""""""""""""""" #ae ,remitt.e due dates """""""""""" #b1 #cf #bfe ,": 6f9d ''' a#de ,remitt.e =ms ;,,pd#g;,a1 ;,,pd#g;,a7;,,tm71 ;,,pd#g;,a-,,rb """""""""""""""" #cg ,electronic ;,,pd#g;,a 7;,e- ;,,pd#g;,a7 """""""""""""""""""" #ci ,remitt.e me?ods ,electronic,y1 mail1 f9ancial 9/itu;n or ,,atm """"""""""""""" #ci ,retire;t -p5s,n >range;ts 7,,rca7 """""""""""""""""""""""""" #be ,retir+ all[.es """""""""""""""""""" #bf ,retroactive lump-sum pay;ts """"""" #bg ,)hold+ rates = lump-sum pay;ts "" #bh ,retroactive pay 9cr1ses """"""""""" #bc ,sal>y def]ral >range;ts """"""""""" #be ,s1sonal agricultural "w]s program """""""""""""""""""""""""" #ce ,s]vice ,canada ,c5tre 7see ,,hrsdc7 """""""""""""""""""""""""" #f ,social 9sur.e numb] 7,,sin7 """""""" #f ,social secur;y agree;ts ) o!r c.tries """""""""""""""""""""""""" #ad #bff ,": 6f9d ''' b#de ,special pay;ts *>t """""""""""""""" #ca ,/atus ,9dian """""""""""""""""""""" #ce ,applic,n = ,,cpp cov]age """""""" #ce ,ta#s on ,diskette 7,,tod7 """""""""" #g ,taxi driv]s & driv]s ( o!r pass5g]-c>ry+ vehicles """"""""""" #cb ,tele,reply s]vice """"""""""""""""" #ci ,tempor>y-help s]vice firms """""""" #cc ,t]m9,n ( employ;t """"""""""""" #f1 #ah ,tips & gratuities """"""" #aj1 #ad1 #ba ,tru/ee 7employ;t 0a7 """"""""""""""" #e ,tru/ee 9 bankruptcy """""""""""""""" #f ,vac,n pay """"""""""""""""""""""""" #bh ,wage-loss replace;t plan """""""""" #bh ,wages 9 lieu ( t]m9,n notice """""" #bh ,waiv+ p5alties & 9t]e/ """"""""""""" #i ,"w]s' -p5s,n aw>ds """""""""""""""" #bi #bfg c#de #bfh ,a4resses d#de ,ottawa ,te*nology ,c5tre ,ottawa ,te*nology ,c5tre ,canada ,rev5ue ,ag5cy #hge ,h]on ,road ,ottawa ,,on ,k#a;,a #a;,g#i ,tax s]vices (fices ,6f9d \ ": 6s5d yr reque/s1 call #a-hjj-iei-eebe or see _+www.cra.gc.ca/tso_:4 ,tax c5tres ,summ]side ,tax ,c5tre #bge ,pope ,road ,summ]side ,,pe ,c#a;,n #f;,a#b ,jonqui@ere ,tax ,c5tre #bbea ,r5@e-,l@evesque ,b\lev>d ,jonqui@ere ,,qc ,g#g;,s #e;,j#a #bfi ,a4resses e#de ,%aw9igan-,sud ,tax ,c5tre #dfie--twelf? ,av5ue ,%aw9igan-,sud ,,qc ,g#i;,n #g;,s#f ,sudbury ,tax ,c5tre #ajej ,notre-,dame ,av5ue ,sudbury ,,on ,p#c;,a #e;,c#a ,w9nipeg ,tax ,c5tre #ff ,/apon ,road ,w9nipeg ,,mb ,r#c;,c #c;,m#b ,surrey ,tax ,c5tre #igee ,k+ ,george ,hi