Code 82 - Taxi drivers and drivers of other passenger-carrying vehicles - Gross income

Drivers who are your employees

If you employ these types of workers, you have to deduct CPP/QPP contributions, EI premiums, PPIP premiums, and income tax from their pay and prepare a T4 slip for them, as you would for regular employees. For information about the payroll deductions, see Guide T4001, Employers' Guide – Payroll Deductions and Remittances. Enter the amounts of gross earnings of the worker, using box 14.

Do not include this amount in code 82.

Drivers who are self-employed

Even if these types of workers are self-employed, special rules apply to the payroll deductions you have to withhold. For more information, see Taxi drivers and drivers of other passenger-carrying vehicles. You still have to prepare a T4 slip for EI and PPIP purposes. Enter the amounts of gross earnings of the worker, using code 82.

Do not include this amount in box 14.

For more information on how to report the income on this self-employed worker's T4 slip, go to T4 filing for taxi drivers and drivers of other passenger-carrying vehicles.

Date modified:

2015-12-17