Payroll – A to Z index
Disclaimer
We do not guarantee the accuracy of this copy of the CRA website.
Scraped Page Content
Payroll – A to Z index
- Atopics for businesses
- Btopics for businesses
- Ctopics for businesses
- Dtopics for businesses
- Etopics for businesses
- Ftopics for businesses
- Gtopics for businesses
- Htopics for businesses
- Itopics for businesses
- Jtopics for businesses
- Ktopics for businesses
- Ltopics for businesses
- Mtopics for businesses
- Ntopics for businesses
- Otopics for businesses
- Ptopics for businesses
- Qtopics for businesses
- Rtopics for businesses
- Stopics for businesses
- Ttopics for businesses
- Utopics for businesses
- Vtopics for businesses
- Wtopics for businesses
- Xtopics for businesses
- Ytopics for businesses
- Ztopics for businesses
A
- Abating a disaster, person who participates in
- Accelerated remitter
- Account, closing
- Account number, registration
- Accrued vacation
- Adding:
- Adjustments:
- Administrators
- Administrators for settling estates, office
- Advances, earnings
- Advances for travel expenses
- Allowable expenses for employees
- Agriculture:
- Allowances
- Amalgamation
- Amending:
- Amounts for services
- AMWA, Average monthly withholding amount
- Annuities
- Apartment, rent-free or low-rent
- Appointed or elected officials
- Appeals
- Assistance, disaster relief
- ATM (automated teller machine), payroll remittances
- Authorized representatives
- Automated teller machine (ATM) payment
- Automobile:
- Average monthly withholding amount (AMWA)
- Awards:
B
- Babysitter
- Bank machine (ATM), payment
- Bankruptcy and receivership
- Barbers and hairdressers
- Benefits and allowances
- Benefits and allowances chart
- Benefits in prescribed zone:
- Benefits under the Employment Insurance Act
- Board or committee member fees
- Board and lodging:
- Bonuses
- Books and records
- Boots, safety
- Bursaries
- Business number (BN)
- Business status
C
- Cab drivers
- Calculating payroll deductions
- Calculation, fixed-rate (automobile, taxable benefits)
- Calculation methods:
- Canada Pension Plan (CPP):
- Canada's social security agreements with other countries
- Canadian Forces Members and Veterans Re-establishment and Compensation Act, payments under
- Cancelling:
- Car allowance
- Caregiver:
- Cash benefits
- Casual employment for a purpose other than your usual trade or business
- Cash-out rights (security/stock options)
- Cellular phone service (Taxable benefits)
- Changing business status
- Charitable donation deduction - Securities
- Chart, benefits and allowances
- Chart, special payments
- Chiefs of Indian bands, office
- Child care expenses (Taxable benefits)
- Circus or carnival, employment in
- Circus, person who performs services at or in connection with a
- Claim codes, Form TD1
- Clergy:
- Closing accounts
- Clothing allowance
- Clubs (recreational)
- Collections – Tax programs and other government programs
- Comfort letters
- Commissions:
- Common-law partner or spouse, employment of
- Compassionate care benefits
- Completing:
- Construction:
- Contribution rates:
- Contributions:
- Corporate employee with more than 40% of the corporation's voting shares
- Correcting an error:
- Counselling fees and services:
- CPP:
- CNESST, Commission des normes, de l'équité, de la santé et de la sécurité du travail
D
- Dates (Important)
- Death of an employee:
- Decreasing tax deductions
- Deduction:
- Deemed trust
- Deficiencies CPP/EI
- Deferral, salary
- Deferring stock/security option benefit
- Dental plan premiums
- Determining:
- Director's:
- Disability
- Disaster relief, financial assistance
- Discounts on merchandise and commissions from personal purchases
- Discounts to employees
- Drivers of taxis, limousines and other passenger carrying vehicles
- Driving to and from the job
- Due dates:
- Dues:
- Duplicate slips:
E
- Earnings (Insurable)
- Education related benefits:
- EI :
- Elected or appointed officials
- Election worker, employment by a government body
- Electronic:
- Emergency volunteers
- Employee:
- Allowable expenses
- Determination of employee's province of employment
- Disability-related benefits
- Discounts
- Gifts, awards and social events
- Hiring
- Indian
- Leaving
- Loans
- Non-resident
- Paid by commission
- Profit-sharing plan (EPSP)
- Receives a CPP or QPP retirement pension
- Social insurance number
- Stock purchase plan
- Temporary-help service firms
- With power saws, tree trimmer
- Working outside Canada
- Employer:
- Employment:
- Employment-related training
- Employment and placement agency workers
- Employment Insurance (EI):
- Employment in a country where a social security agreement:
- Employment in Canada:
- Employment when premiums have to be paid according to the unemployment insurance laws of any state of the United States, the District of Columbia, Puerto Rico, or the Virgin Islands, or according to the Railroad Unemployment Insurance Act of the United States
- Employment under:
- Entertainment activity, employment in
- Errors and adjustments
- Establishing insurable hours for Record of Employment (ROE) purposes
- Estheticians
- Events and seminars
- Executor:
- Exercising stock/securities options
- Exhibition, employment in
- Expense allowance: municipal officer
- Exposition, employment in
- Extra duty or special pay for police officers
F
- Failure to:
- Fair, employment in
- Fair, person who performs services at or in connection with a
- Fairness provisions (now called Taxpayer Relief Provisions)
- Federal TD1 form
- Fees:
- Filing:
- Financial:
- Firefighter – volunteer
- First remittance
- Fishers
- Fishers and Employment Insurance
- Fishing, workers engaged in
- Fitness club
- Fixed-rate calculation (automobile, taxable benefits)
- Flat rate allowance for automobiles and motor vehicles
- Foreign employment
- Forestry, employment in
- Furlough
G
- Garnishment of employee's wages
- Global Affairs Canada
- Government contract payment reporting
- Gratuities
- Group disability benefits
- Group term life insurance policies - employer-paid premiums
- GST/HST, remitting on employee benefits
H
- Hairdressers
- Health clubs
- Health related benefits:
- Counselling services
- Disability-related employment benefits
- Group term life insurance policies - Employer-paid premiums
- Medical expenses
- Medical travel assistance paid in a prescribed zone
- Premiums under a private health services plan
- Premiums under provincial hospitalization, medical care insurance, and certain government of Canada plans
- Wage-loss replacement plans or income maintenance plans
- Hiring:
- Holidays and due dates
- Home:
- Honorariums (subject to CPP)
- Horticulture, employment in
- Horticulture, workers engaged in
- Hospital care
- Housing:
- ESDC approved project
- HST/GST, remitting on employee benefits
- Hunting, employment in
I
- Identity theft
- Important dates:
- Incentive payments
- Income maintenance plans
- Income tax
- Income Tax Act (law)
- Income tax preparation
- Increasing tax deductions
- Indian Band councillors, office
- Indian employees
- Indians, (completing the T4)
- Input tax credits (ITC's), GST/HST, taxable benefits
- Insurable:
- Interest, penalties
- Interest rates, prescribed
- Interest-free loans
- Internet service at home (taxable benefits)
J
- No topics for the letter "J"
K
L
- Labour-sponsored funds tax credit
- Late remitting penalty
- Legal entity status changes
- Letter of authority
- Liability, director's
- Life events for employees
- Life income fund
- Life insurance premiums: employer-paid
- Limousine drivers
- Liquidators :
- Loans:
- Lodging and board
- Lodging an board allowances paid to players on sports teams or members of recreation programs
- Logging, employment in
- Lost-time pay, union
- Lost or missing remittance form
- Low-rent housing
- Lumbering, employment in
- Lump-sum payments, withholding rates
M
- Maid, employment of
- Maintaining records
- Major shareholder
- Making deductions
- Making your payment
- Management fees
- Mandatory SIN
- Manual calculation methods:
- Maternity benefits
- Mayor, office
- Meals:
- Medical:
- Membership dues
- Methods for:
- Missing or lost remittance forms
- Monies earned by the employee before death
- Motor vehicle allowances
- Motor vehicle benefits
- Moving expenses and relocation benefits
- Multiple payroll account, remitting
- Municipal officer, office
- Municipal officer's expense allowance
- Mutual fund trust options
- My Payment
N
- Nanny:
- New employee, hiring
- New employer seminars
- New remitter
- No employees
- No interest loan
- Non-cash benefits
- Non-resident:
- Number of hours for record of employment (ROE)
O
- Obligations and responsibilities
- Office:
- Online:
- Opening a payroll program account
- Operating expenses (automobile, taxable benefits):
- Operators of taxis and limousines
- Options - Security and stock:
- Overpayments:
- Overtime meal allowance (taxable benefits)
- Overtime pay
P
- Parade, employment in
- Parental care benefits
- Parental insurance plan, Quebec (QPIP)
- Parking
- Patronage payments
- Payers
- Payments:
- Pay in lieu of termination notice
- Payments under Canadian Forces Members and Veterans Re-establishment and Compensation Act
- Payments made after death
- Payroll advances or earnings advances
- Payroll program account, opening a
- Payroll deductions online calculator (PDOC)
- Payroll seminars
- PD7A
- PD7A-RB
- PD7A-TM
- Penalties
- Pension adjustment, recalculating
- Pension or superannuation
- Pensionable and Insurable Earnings Review (PIER):
- Personal tax credit return for employees (TD1)
- Personal use of automobile or motor vehicle
- Phishing
- PIER - Canada Pension Plan (CPP)
- PIER - Employment Insurance (EI)
- Placement and employment agency workers
- Police officers, Special or extra duty pay
- Poverty, vow of
- Power saws and tree trimmers
- Premiums:
- Prescribed plans or arrangements
- Prorate the maximum contribution to CPP
- Profit sharing plan
- Premiums under a private health services plan
- Premiums under a provincial hospitalization plan
- Prescribed:
- Private health plan premiums
- Professional membership dues
- Proposal in bankruptcy
- Province of employment
Q
- QPP, Quebec Pension Plan
- Quebec Parental Insurance Plan (QPIP) :
- Qualifying retroactive lump-sum payments
- Quarterly remitter
R
- Rates:
- RC18, Form, Calculating Automobile Benefits
- Real estate agents - Employees or self-employed workers?
- Reasonable per-kilometre allowance
- Receivership, bankruptcy
- Record of employment (ROE)
- Records (books and records)
- Recovering:
- Recreational facilities
- Reduce EI premiums, how to
- Reducing income tax deductions
- Registered education savings plan (RESP), accumulated income payments
- Registered pension plans (RPPs), contributions
- Registered retirement savings plans (RRSP)
- Registered Retirement Savings Plans and Registered Retirement Income Funds (RRSPs/RRIFs) – Frequently asked questions
- Registering:
- Regular remitter
- Reimbursements for travel expenses
- Related person, employment of
- Religious order, employment of
- Relocating an employee
- Remittance forms
- Remittance due dates
- Remitter types
- Remitting:
- Remote work locations
- Rent-free or low-rent housing (taxable benefit)
- Reorganizing your business
- Replacing:
- Reporting:
- Representatives
- Request a CPP/EI ruling
- Requirement to get a SIN
- Resignation of an employee
- Rescue operations, employment in
- Research grants
- RESP - Accumulated income payments
- Responsibilities:
- Restructure of business
- Retired, remuneration received while retired
- Retirement:
- Retirement or death
- Retiring allowances
- Retroactive pay increases
- Retroactive lump-sum payments
- Room, board and lodging
S
- Sabbatical, remuneration received while on sabbatical
- Safety boots
- Salary :
- Scams
- Scholarships
- School commissioners, office
- Subsidized school services
- Seasonal agricultural workers
- Securities, stock options:
- Self-employed commissions
- Self-employed, CPP contributions
- Services, fees for
- Seminars
- Several accounts to remit for
- Severance pay (Retiring allowances)
- Severance pay (Retiring allowances) transfer
- Share of profit that an employer paid
- Share purchase offer
- Shares
- Sick leave payments
- SIN, Social insurance number
- Slips:
- Social insurance number (SIN)
- Social security agreements with other countries
- Source deductions, employees
- Special clothing
- Special or extra duty pay for police officers
- Special payments chart
- Special situations (reporting income)
- Special work site (board, lodging,and transportation)
- Spouse or common-law partner, employment of
- Spouse or common-law partner's travel expenses
- Standby charge, Calculating
- Stock options
- Stopping operations
- Share deduction
- Subsidized meals
- Subsidized school services
- Succession of employers and CPP/EI
- Summaries: T4
- Summaries: T4A
- Supplementary unemployment benefit plan (SUBP):
T
- T1204, Federal departments, agencies, and Crown corporations
- T4:
- T4032 Payroll Deductions Tables
- T4A:
- T5018, Construction industry
- Tables, payroll deductions
- Tax deduction estimator (form TD1)
- Tax-Free Savings Account
- Tax reduction
- Taxable benefits and allowances
- Taxi and other passenger vehicle drivers
- Taxpayer relief provisions
- TD1
- TD1, Electronic
- Teacher on exchange from a foreign country
- Telereply
- Temporary-help service employees
- Tenure of office
- Threshold 1 or 2 remitter, accelerated
- Tips
- Tips and gratuities, CPP and EI information for
- Tool allowance (taxable benefit)
- Tool reimbursement (taxable benefit)
- Training, employer-paid
- Transit passes
- Transportation:
- Trapping, employment in
- Travel:
- Tree trimmers, power saws
- Trustee liability, holding deductions in trust
- Tuition fees
- Types of remitters
U
V
- Vacation:
- Vehicles:
- Victim, Security of Taxpayer Information
- Volunteer, emergency workers
- Vow of poverty
W
- Wage-loss replacement plans
- Wage-loss replacement plans or income maintenance plans
- Wages
- Wages in lieu of termination notice
- Waiver of tax withholding for non-resident:
- Waiving penalty and interest
- Withholding on cash and non-cash benefits
- Withholding rates, lump-sum payments
- Workers' compensation claims :
- Adjustment period for new claims
- Advances by a third party
- Advances or loans
- Advances or loans not repaid
- Commission des normes, de l'équité, de la santé et de la sécurité au travail (CNESST)
- How to treat payments under different circumstances
- Q's and A's
- Reporting requirements
- The T4 slip and T5007 slip, Statement of Benefits
- Top-up amount
- Workers engaged in construction
- Wrongful dismissal
X
- No topics for the letter "X"
Y
- Year-end calculation of deductions:
Z
- No topics for the letter "Z"
- Date modified:
- 2017-01-13