Circus, fair, parade (Employment in)
Disclaimer
We do not guarantee the accuracy of this copy of the CRA website.
Scraped Page Content
Circus, fair, parade (Employment in)
If you paid or have employed a person in connection with a circus, fair, parade, carnival, exposition, exhibition, or other similar activity, except for entertainers, you may have to make deductions from the remuneration you pay to that person.
CPP contributions
Do not deduct CPP contributions from payments to a person, if that person:
- is not your regular employee; and
- works for less than seven days in the year.
Note
If your employee works seven days or more, the employment is pensionable from the first day of work. Deduct CPP contributions if your employee's pensionable earnings are more than the CPP basic exemption for the same period.
EI premiums
Do not deduct EI premiums from payments to a person, if that person:
- is not your regular employee; and
- works for less than seven days in the year.
Note
If the employee works seven days or more, the employment is insurable from the first day of work.
Income tax
Deduct income tax from the remuneration the employee received from the first day worked. Use the payroll deductions table that applies to the period during which the employee was paid.
Related topics
- Date modified:
- 2015-12-23