Indians - Taxable employment income

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http://www.cra-arc.gc.ca/tx/bsnss/tpcs/pyrll/rtrns/t4/spcl/ndn/txblncm-eng.html

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Indians - Taxable employment income

If you are an employer paying taxable salary or wages, benefits or allowances to an Indian employee, you have to deduct CPP/QPP contributions, EI premiums, and income tax, as well as PPIP premiums (for employees working in Quebec). Fill in all boxes of the T4 slips in the usual way.

Note

If you paid a retiring allowance to an Indian, see Retiring allowances, Code 68 – Indian (exempt income) – Eligible retiring allowances, and Code 69 – Indian (exempt income) – Non-eligible retiring allowances for more information.

Date modified:
2016-12-22