Payroll
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Directory
- About the deduction of Canada Pension Plan (CPP) contribution – Calculate payroll deductions and contributions
- About the deduction of EI premiums – Calculate payroll deductions and contributions
- About the deduction of income tax – Calculate payroll deductions and contributions
- Employer responsibilities - The payroll steps
- Housing and travel assistance benefits paid in a prescribed zone
- Non-Resident TeleReply
- PAYROLL-DEDUCTIONS-CONTRIBUTIONS
- PAYROLL-OVERVIEW
- Penalties, interest, and other consequences
- Remitting GST/HST on employee benefits
- T4 - Information for employers
- T4A – Information for payers
- T4A-NR
- general
- After you register
- After you set up your employee
- ARCHIVED - Payroll Deductions Formulas for Computer Programs - 103rd Edition Effective January 1, 2016
- ARCHIVED - Payroll Deductions Formulas for Computer Programs - 104th Edition Effective July 1, 2016
- ARCHIVED - Payroll Deductions Supplementary Tables - Alberta
- ARCHIVED - Payroll Deductions Supplementary Tables - Alberta
- ARCHIVED - Payroll Deductions Supplementary Tables - British Columbia
- ARCHIVED - Payroll Deductions Supplementary Tables - British Columbia
- ARCHIVED - Payroll Deductions Supplementary Tables - In Canada Beyond the Limits of Any Province/Territory or Outside Canada
- ARCHIVED - Payroll Deductions Supplementary Tables - Manitoba
- ARCHIVED - Payroll Deductions Supplementary Tables - New Brunswick
- ARCHIVED - Payroll Deductions Supplementary Tables - New Brunswick
- ARCHIVED - Payroll Deductions Supplementary Tables - Newfoundland and Labrador
- ARCHIVED - Payroll Deductions Supplementary Tables - Newfoundland and Labrador
- ARCHIVED - Payroll Deductions Supplementary Tables - Northwest Territories
- ARCHIVED - Payroll Deductions Supplementary Tables - Nova Scotia
- ARCHIVED - Payroll Deductions Supplementary Tables - Nunavut
- ARCHIVED - Payroll Deductions Supplementary Tables - Ontario
- ARCHIVED - Payroll Deductions Supplementary Tables - Prince Edward Island
- ARCHIVED - Payroll Deductions Supplementary Tables - Quebec
- ARCHIVED - Payroll Deductions Supplementary Tables - Saskatchewan
- ARCHIVED - Payroll Deductions Supplementary Tables - Yukon
- ARCHIVED - Payroll Deductions Supplementary Tables - Yukon
- ARCHIVED - Payroll Deductions Tables - CPP, EI, and income tax deductions - Alberta
- ARCHIVED - Payroll Deductions Tables - CPP, EI, and income tax deductions - British Columbia
- ARCHIVED - Payroll Deductions Tables - CPP, EI, and income tax deductions - In Canada beyond the limits of any province/territory or outside Canada
- ARCHIVED - Payroll Deductions Tables - CPP, EI, and income tax deductions - New Brunswick
- ARCHIVED - Payroll Deductions Tables - CPP, EI, and income tax deductions - Newfoundland and Labrador
- ARCHIVED - Payroll Deductions Tables - CPP, EI, and income tax deductions - Northwest Territories
- ARCHIVED - Payroll Deductions Tables - CPP, EI, and income tax deductions - Nova Scotia
- ARCHIVED - Payroll Deductions Tables - CPP, EI, and income tax deductions - Nunavut
- ARCHIVED - Payroll Deductions Tables - CPP, EI, and income tax deductions - Ontario
- ARCHIVED - Payroll Deductions Tables - CPP, EI, and income tax deductions - Prince Edward Island
- ARCHIVED - Payroll Deductions Tables - CPP, EI, and income tax deductions - Saskatchewan
- ARCHIVED - Payroll Deductions Tables - CPP, EI, and income tax deductions - Yukon
- ARCHIVED - Payroll Deductions Tables - EI and income tax deductions - Quebec
- ARCHIVED - Payroll Deductions Tables - Income tax deductions - Alberta - Effective October 1, 2015
- ARCHIVED - Payroll Deductions Tables - Income tax deductions - British Columbia
- ARCHIVED - Payroll Deductions Tables - Income tax deductions - New Brunswick
- ARCHIVED - Payroll Deductions Tables - Income tax deductions - Newfoundland and Labrador
- ARCHIVED - Payroll Deductions Tables - Income tax deductions - Yukon
- ARCHIVED - T4008-AB Payroll Deductions Supplementary Tables - Alberta- Effective January 1, 2015
- ARCHIVED - T4008-AB Payroll Deductions Supplementary Tables - Alberta- Effective January 1, 2016
- ARCHIVED - T4008-AB-10 Payroll Deductions Supplementary Tables - Income Tax Deductions - Alberta
- ARCHIVED - T4008-BC Payroll Deductions Supplementary Tables - British Columbia - Effective January 1, 2015
- ARCHIVED - T4008-BC Payroll Deductions Supplementary Tables - British Columbia - Effective January 1, 2016
- ARCHIVED - T4008-BC-7 Payroll Deductions Supplementary Tables - British Columbia - Effective July 1, 2015
- ARCHIVED - T4008-BC-7 Payroll Deductions Supplementary Tables - British Columbia - Effective July 1, 2016
- ARCHIVED - T4008-MB Payroll Deductions Supplementary Tables - Manitoba - Effective January 1, 2015
- ARCHIVED - T4008-MB Payroll Deductions Supplementary Tables - Manitoba - Effective January 1, 2016
- ARCHIVED - T4008-NB Payroll Deductions Supplementary Tables - New Brunswick - Effective January 1, 2015
- ARCHIVED - T4008-NB Payroll Deductions Supplementary Tables - New Brunswick - Effective January 1, 2016
- ARCHIVED - T4008-NB-7 Payroll Deductions Supplementary Tables - New Brunswick - Effective July 1, 2015
- ARCHIVED - T4008-NB-7 Payroll Deductions Supplementary Tables - New Brunswick - Effective July 1, 2016
- ARCHIVED - T4008-NL Payroll Deductions Supplementary Tables - Newfoundland and Labrador - Effective January 1, 2015
- ARCHIVED - T4008-NL Payroll Deductions Supplementary Tables - Newfoundland and Labrador - Effective January 1, 2016
- ARCHIVED - T4008-NL-7 Payroll Deductions Supplementary Tables - Newfoundland and Labrador - Effective July 1, 2016
- ARCHIVED - T4008-NL-7 Payroll Deductions Supplementary Tables - Newfoundland and Labrador- Effective July 1, 2015
- ARCHIVED - T4008-NS Payroll Deductions Supplementary Tables - Nova Scotia - Effective January 1, 2015
- ARCHIVED - T4008-NS Payroll Deductions Supplementary Tables - Nova Scotia - Effective January 1, 2016
- ARCHIVED - T4008-NT Payroll Deductions Supplementary Tables - Northwest Territories - Effective January 1, 2015
- ARCHIVED - T4008-NT Payroll Deductions Supplementary Tables - Northwest Territories - Effective January 1, 2016
- ARCHIVED - T4008-NU Payroll Deductions Supplementary Tables - Nunavut - Effective January 1, 2015
- ARCHIVED - T4008-NU Payroll Deductions Supplementary Tables - Nunavut - Effective January 1, 2016
- ARCHIVED - T4008-OC Payroll Deductions Supplementary Tables - In Canada Beyond the Limits of Any Province/Territory or Outside Canada - Effective January 1, 2015
- ARCHIVED - T4008-OC Payroll Deductions Supplementary Tables - In Canada Beyond the Limits of Any Province/Territory or Outside Canada - Effective January 1, 2016
- ARCHIVED - T4008-ON Payroll Deductions Supplementary Tables - Ontario - Effective January 1, 2015
- ARCHIVED - T4008-ON Payroll Deductions Supplementary Tables - Ontario - Effective January 1, 2016
- ARCHIVED - T4008-PE Payroll Deductions Supplementary Tables - Prince Edward Island - Effective January 1, 2015
- ARCHIVED - T4008-PE Payroll Deductions Supplementary Tables - Prince Edward Island - Effective January 1, 2016
- ARCHIVED - T4008-PE-7 Payroll Deductions Supplementary Tables - Prince Edward Island- Effective July 1, 2016
- ARCHIVED - T4008-QC Payroll Deductions Supplementary Tables - Quebec - Effective January 1, 2015
- ARCHIVED - T4008-QC Payroll Deductions Supplementary Tables - Quebec - Effective January 1, 2016
- ARCHIVED - T4008-SK Payroll Deductions Supplementary Tables - Saskatchewan - Effective January 1, 2015
- ARCHIVED - T4008-SK Payroll Deductions Supplementary Tables - Saskatchewan - Effective January 1, 2016
- ARCHIVED - T4008-YT Payroll Deductions Supplementary Tables - Yukon - Effective January 1, 2015
- ARCHIVED - T4008-YT Payroll Deductions Supplementary Tables - Yukon - Effective January 1, 2016
- ARCHIVED - T4008-YT-7 Payroll Deductions Supplementary Tables - Yukon - Effective July 1, 2015
- ARCHIVED - T4032AB Payroll Deductions Tables - CPP, EI, and income tax deductions - Alberta - Effective January 1, 2015
- ARCHIVED - T4032AB Payroll Deductions Tables - CPP, EI, and income tax deductions - Alberta - Effective January 1, 2016
- ARCHIVED - T4032AB-10 Payroll Deductions Tables - Income Tax Deductions - Alberta - Effective October 1, 2015
- ARCHIVED - T4032BC Payroll Deductions Tables - CPP, EI, and income tax deductions - British Columbia - Effective January 1, 2015
- ARCHIVED - T4032BC Payroll Deductions Tables - CPP, EI, and income tax deductions - British Columbia - Effective January 1, 2016
- ARCHIVED - T4032BC-7 Payroll Deductions Tables - Income tax deductions - British Columbia - Effective July 1, 2015
- ARCHIVED - T4032BC-7 Payroll Deductions Tables - Income tax deductions - British Columbia - Effective July 1, 2016
- ARCHIVED - T4032MB Payroll Deductions Tables - CPP, EI, and income tax deductions - Manitoba - Effective January 1, 2015
- ARCHIVED - T4032MB Payroll Deductions Tables - CPP, EI, and income tax deductions - Manitoba - Effective January 1, 2016
- ARCHIVED - T4032NB Payroll Deductions Tables - CPP, EI, and income tax deductions - New Brunswick - Effective January 1, 2015
- ARCHIVED - T4032NB Payroll Deductions Tables - CPP, EI, and income tax deductions - New Brunswick - Effective January 1, 2016
- ARCHIVED - T4032NB-7 Payroll Deductions Tables - Income Tax Deductions - New Brunswick - Effective July 1, 2015
- ARCHIVED - T4032NB-7 Payroll Deductions Tables - Income Tax Deductions - New Brunswick - Effective July 1, 2016
- ARCHIVED - T4032NL Payroll Deductions Tables - CPP, EI, and income tax deductions - Newfoundland and Labrador - Effective January 1, 2015
- ARCHIVED - T4032NL Payroll Deductions Tables - CPP, EI, and income tax deductions - Newfoundland and Labrador - Effective January 1, 2016
- ARCHIVED - T4032NL-7 Payroll Deductions Tables - Income tax deductions - Newfoundland and Labrador - Effective July 1, 2015
- ARCHIVED - T4032NL-7 Payroll Deductions Tables - Income tax deductions - Newfoundland and Labrador - Effective July 1, 2016
- ARCHIVED - T4032NS Payroll Deductions Tables - CPP, EI, and income tax deductions - Nova Scotia - Effective January 1, 2015
- ARCHIVED - T4032NS Payroll Deductions Tables - CPP, EI, and income tax deductions - Nova Scotia - Effective January 1, 2016
- ARCHIVED - T4032NT Payroll Deductions Tables - CPP, EI, and income tax deductions - Northwest Territories - Effective January 1, 2015
- ARCHIVED - T4032NT Payroll Deductions Tables - CPP, EI, and income tax deductions - Northwest Territories - Effective January 1, 2016
- ARCHIVED - T4032NU Payroll Deductions Tables - CPP, EI, and income tax deductions - Nunavut - Effective January 1, 2015
- ARCHIVED - T4032NU Payroll Deductions Tables - CPP, EI, and income tax deductions - Nunavut - Effective January 1, 2016
- ARCHIVED - T4032OC Payroll Deductions Tables - CPP, EI, and income tax deductions - In Canada beyond the limits of any province/territory or outside Canada - Effective January 1, 2015
- ARCHIVED - T4032OC Payroll Deductions Tables - CPP, EI, and income tax deductions - In Canada beyond the limits of any province/territory or outside Canada - Effective January 1, 2016
- ARCHIVED - T4032ON Payroll Deductions Tables - CPP, EI, and income tax deductions - Ontario - Effective January 1, 2015
- ARCHIVED - T4032ON Payroll Deductions Tables - CPP, EI, and income tax deductions - Ontario - Effective January 1, 2016
- ARCHIVED - T4032PE Payroll Deductions Tables - CPP, EI, and income tax deductions - Prince Edward Island - Effective January 1, 2015
- ARCHIVED - T4032PE Payroll Deductions Tables - CPP, EI, and income tax deductions - Prince Edward Island - Effective January 1, 2016
- ARCHIVED - T4032PE-7 Payroll Deductions Tables - Income tax deductions - Prince Edward Island - Effective July 1, 2016
- ARCHIVED - T4032QC Payroll Deductions Tables - CPP, EI, and income tax deductions - Quebec - Effective January 1, 2015
- ARCHIVED - T4032QC Payroll Deductions Tables - CPP, EI, and income tax deductions - Quebec - Effective January 1, 2016
- ARCHIVED - T4032SK Payroll Deductions Tables - CPP, EI, and income tax deductions - Saskatchewan - Effective January 1, 2015
- ARCHIVED - T4032SK Payroll Deductions Tables - CPP, EI, and income tax deductions - Saskatchewan - Effective January 1, 2016
- ARCHIVED - T4032YT Payroll Deductions Tables - CPP, EI, and income tax deductions - Yukon - Effective January 1, 2015
- ARCHIVED - T4032YT Payroll Deductions Tables - CPP, EI, and income tax deductions - Yukon - Effective January 1, 2016
- ARCHIVED - T4032YT-7 Payroll Deductions Tables - Income tax deductions - Yukon - Effective July 1, 2015
- ARCHIVED - T4127-JAN Payroll Deductions Formulas for Computer Programs - 100th Edition - Effective January 1, 2015
- ARCHIVED - T4127-JAN Payroll Deductions Formulas for Computer Programs - 103rd Edition - Effective January 1, 2016
- ARCHIVED - T4127-JUL Payroll Deductions Formulas for Computer Programs - 101st Edition - Effective July 1, 2015
- ARCHIVED - T4127-JUL Payroll Deductions Formulas for Computer Programs - 104th Edition - Effective July 1, 2016
- ARCHIVED - T4127-OCT Payroll Deductions Formulas for Computer Programs - 102nd Edition Effective October 1, 2015
- Before you register
- Before you remit
- Board and lodging allowances paid to players on sports teams or members of recreation programs
- Calculating deductions alphabetical index
- Cancelling or waiving penalties and interest
- Changing your business status
- Confirm your remittance (payment) and view statements
- Consequences of non-compliance
- Counselling services and tax preparation
- Deduction errors
- Determine if a benefit is taxable
- Determine if you need to register
- Determine the province of employment (POE)
- Determine the tax treatment of payments other than regular employment income
- Director's liability
- Disability-related employment benefits
- Distribute the slips
- Educational assistance
- Employment Insurance Premium Rebate
- Examples – Overtime meals or allowances
- Examples – Travel allowance
- Failure to honour a payment
- Failure to maintain or provide adequate records
- Failure to pay amounts deemed to be held in trust
- Get ready to make deductions – Calculate payroll deductions and contributions
- Get the completed TD1 forms from the individual
- Get the social insurance number (SIN) from the individual
- Gifts, awards and social events
- Group term life insurance policies – Employer-paid premiums
- How and when to remit source deductions
- How to appeal a payroll assessment or CPP/EI ruling
- How to calculate
- How to file information returns
- How to pay an assessed balance owing
- How to register
- How to register
- How to remit (pay) - Remit (pay) payroll deductions and contributions
- Income maintenance plans and other insurance plans
- Increase or reduce income tax deducted at source
- Life events for employees
- List of benefits and allowances - Calculate payroll deductions and contributions
- Make changes to your account
- Make corrections after filing
- Make corrections after you remit (pay)
- Make corrections before filing
- Medical expenses
- Merchandise discounts and commissions from personal purchases
- Methods of calculating deductions - CPP, EI, and income tax
- Municipal officer's expense allowance
- Non-resident deductions
- Overtime meals or allowances
- Overview of remitting source deductions
- Payments to First Nations workers - Calculate payroll deductions and contributions
- Payroll correspondence you need to remit (pay)
- Payroll Deductions Formulas for Computer Programs - 100th Edition Effective January 1, 2015
- Payroll Deductions Formulas for Computer Programs - 101st Edition Effective July 1, 2015
- Payroll Deductions Formulas for Computer Programs - 102nd Edition Effective October 1, 2015
- Payroll Deductions Supplementary Tables - Alberta
- Payroll Deductions Supplementary Tables - Alberta
- Payroll Deductions Supplementary Tables - British Columbia
- Payroll Deductions Supplementary Tables - British Columbia
- Payroll Deductions Supplementary Tables - British Columbia
- Payroll Deductions Supplementary Tables - In Canada Beyond the Limits of Any Province/Territory or Outside Canada
- Payroll Deductions Supplementary Tables - In Canada Beyond the Limits of Any Province/Territory or Outside Canada
- Payroll Deductions Supplementary Tables - Manitoba
- Payroll Deductions Supplementary Tables - Manitoba
- Payroll Deductions Supplementary Tables - New Brunswick
- Payroll Deductions Supplementary Tables - New Brunswick
- Payroll Deductions Supplementary Tables - New Brunswick
- Payroll Deductions Supplementary Tables - Newfoundland and Labrador
- Payroll Deductions Supplementary Tables - Newfoundland and Labrador
- Payroll Deductions Supplementary Tables - Newfoundland and Labrador
- Payroll Deductions Supplementary Tables - Northwest Territories
- Payroll Deductions Supplementary Tables - Northwest Territories
- Payroll Deductions Supplementary Tables - Nova Scotia
- Payroll Deductions Supplementary Tables - Nova Scotia
- Payroll Deductions Supplementary Tables - Nunavut
- Payroll Deductions Supplementary Tables - Nunavut
- Payroll Deductions Supplementary Tables - Ontario
- Payroll Deductions Supplementary Tables - Ontario
- Payroll Deductions Supplementary Tables - Prince Edward Island
- Payroll Deductions Supplementary Tables - Prince Edward Island
- Payroll Deductions Supplementary Tables - Prince Edward Island
- Payroll Deductions Supplementary Tables - Prince Edward Island
- Payroll Deductions Supplementary Tables - Quebec
- Payroll Deductions Supplementary Tables - Quebec
- Payroll Deductions Supplementary Tables - Saskatchewan
- Payroll Deductions Supplementary Tables - Saskatchewan
- Payroll Deductions Supplementary Tables - Saskatchewan - July, 2017
- Payroll Deductions Supplementary Tables - Yukon
- Payroll Deductions Supplementary Tables - Yukon
- Payroll Deductions Tables - CPP, EI, and income tax deductions - Alberta - Effective January 1, 2016
- Payroll Deductions Tables - CPP, EI, and income tax deductions - British Columbia
- Payroll Deductions Tables - CPP, EI, and income tax deductions - British Columbia
- Payroll Deductions Tables - CPP, EI, and income tax deductions - In Canada beyond the limits of any province/territory or outside Canada
- Payroll Deductions Tables - CPP, EI, and income tax deductions - In Canada beyond the limits of any province/territory or outside Canada
- Payroll Deductions Tables - CPP, EI, and income tax deductions - Manitoba
- Payroll Deductions Tables - CPP, EI, and income tax deductions - Manitoba
- Payroll Deductions Tables - CPP, EI, and income tax deductions - Manitoba
- Payroll Deductions Tables - CPP, EI, and income tax deductions - New Brunswick
- Payroll Deductions Tables - CPP, EI, and income tax deductions - New Brunswick
- Payroll Deductions Tables - CPP, EI, and income tax deductions - Newfoundland and Labrador
- Payroll Deductions Tables - CPP, EI, and income tax deductions - Newfoundland and Labrador
- Payroll Deductions Tables - CPP, EI, and income tax deductions - Northwest Territories
- Payroll Deductions Tables - CPP, EI, and income tax deductions - Northwest Territories
- Payroll Deductions Tables - CPP, EI, and income tax deductions - Nova Scotia
- Payroll Deductions Tables - CPP, EI, and income tax deductions - Nova Scotia
- Payroll Deductions Tables - CPP, EI, and income tax deductions - Nunavut
- Payroll Deductions Tables - CPP, EI, and income tax deductions - Nunavut
- Payroll Deductions Tables - CPP, EI, and income tax deductions - Ontario
- Payroll Deductions Tables - CPP, EI, and income tax deductions - Ontario
- Payroll Deductions Tables - CPP, EI, and income tax deductions - Prince Edward Island
- Payroll Deductions Tables - CPP, EI, and income tax deductions - Prince Edward Island
- Payroll Deductions Tables - CPP, EI, and income tax deductions - Quebec
- Payroll Deductions Tables - CPP, EI, and income tax deductions - Quebec
- Payroll Deductions Tables - CPP, EI, and income tax deductions - Saskatchewan
- Payroll Deductions Tables - CPP, EI, and income tax deductions - Saskatchewan
- Payroll Deductions Tables - CPP, EI, and income tax deductions - Yukon
- Payroll Deductions Tables - CPP, EI, and income tax deductions - Yukon
- Payroll Deductions Tables - Income tax deductions - British Columbia
- Payroll Deductions Tables - Income tax deductions - New Brunswick
- Payroll Deductions Tables - Income tax deductions - Newfoundland and Labrador
- Payroll Deductions Tables - Income tax deductions - Prince Edward Island
- Penalties and interest
- Penalties for non-residents
- Premiums under provincial hospitalization, medical care insurance, and certain Government of Canada plans
- Previous-year T4008, Payroll Deductions Supplementary Tables
- Previous-year T4032, Payroll Deductions Tables
- Previous-year T4127, Payroll Deductions Formulas for Computer Programs
- Private health services plan premiums
- Professional membership dues
- Receiving payroll correspondence from the CRA
- Recreational facilities and club dues
- Report a nil remittance
- Report a nil remittance – How to report
- Report a nil remittance – When to report
- Scholarships, bursaries, tuition, and training
- Social events and hospitality functions
- Spouse's or common-law partner's travelling expenses
- Subsidized meals
- Subsidized school services
- T1204 slip - Government services contract payments
- T1204 summary – Government services contract payments
- T4008 Payroll Deductions Supplementary Tables
- T4032 Payroll Deductions Tables
- T4032-AB - Payroll Deductions Tables - CPP, EI, and income tax deductions - Alberta - Effective January 1, 2016
- T4032-PE - Payroll Deductions Tables - CPP, EI, and income tax deductions - Prince Edward Island - Effective July 1, 2017
- T4032-SK - Payroll Deductions Tables - CPP, EI, and income tax deductions - Saskatchewan - Effective July 1, 2017
- T4127, Payroll Deductions Formulas for Computer Programs
- T4A-NR slip
- T4A-NR Summary
- T4A-RCA
- T4A-RCA summary - Retirement Compensation Arrangement (RCA) trust
- T5018 slip - Statement of contract payments
- T5018 summary - Statement of contract payments
- Travel allowance
- Travel expenses
- Types of remitters
- Understanding statements of account and remittance vouchers
- Upcoming events and products
- What is a payroll program account
- What should you do if you become insolvent?
- What should you do if you change your business status?
- What should you do if your business goes through a restructure or reorganization, or amalgamates?
- What should you do if your business stops operating?
- What should you do if your business suspends or resumes its operations?
- When to file information returns
- When to remit (pay)