Line 9060 - Salaries, wages, and benefits (including employer's contributions)

You can deduct amounts paid or payable to superintendents, maintenance personnel, and others you employ to take care of your rental property. You cannot deduct the value of your own services.

As an employer, you can deduct your portion of the following contributions:

• Canada Pension Plan (CPP);
• Quebec Pension Plan (QPP);
• Employment Insurance premiums;
• Workers' Compensation;

You can also deduct any insurance premiums you pay for an employee for a sickness, an accident, a disability, or an income insurance plan.

For more information on wages, see Guide T4001, Employers' Guide - Payroll Deductions and Remittances.

Forms and publications

• Guide T4036, Rental Income
• T4001, Employers' Guide - Payroll Deductions and Remittances
• Form T776, Statement of Real Estate Rentals

Related topics

• Canada Pension Plan (CPP)
• Quebec Pension Plan (QPP)
• Employment Insurance (EI)
• Workers' compensation awards

Date modified:

2016-01-05