We do not guarantee the accuracy of this copy of the CRA website.

Scraped Page Content


Important notice

On December 15, 2016, the Government of Canada enacted legislation that will enhance the Canada Pension Plan (CPP). For more information, go to Canada Pension Plan enhancement.

As an employer, trustee, or payer, you are responsible for deducting Canada Pension Plan (CPP) contributions, employment insurance (EI) premiums and income tax from remuneration or other types of income, remitting them to us and reporting them on the applicable slips.

To get quick and easy access to new payroll deductions tables and other recently announced tax information, you can subscribe, free of charge, to one or more of these Canada Revenue Agency electronic mailing lists.

What's new

Multimedia to help businesses complete their payroll tasks.
Watch Learn about payroll using multimedia.


Forms and publications

Related links


Date modified: