Wage-loss replacement plans

You may have a wage-loss replacement plan in place that indemnifies employees against a loss of employment
income as a result of sickness, accidents or maternity. The deductions and how the benefits are reported will
depend on many factors..

Forms and publications

• Archived Interpretation Bulletin IT-428, Wage-Loss Replacement Plans
• Guide T4130, Employers' Guide – Taxable Benefits and Allowances

Related topics

• CPP and EI Explained – Wage-loss replacement plans

Date modified:

2017-01-19