If you pay taxable income to a self-employed Indian who works as a fisher, barber or hairdresser, taxi driver or driver of other passenger-carrying vehicles, you have to pay EI premiums (and PPIP premiums for workers in Quebec). For more information on fishers, see Guide T4005, Fishers and Employment Insurance.

How to fill out the T4 slip

If the Indian’s income was earned while working in one of these special situations, follow the instructions under Barbers and hairdressers and Taxi drivers and drivers of other passenger-carrying vehicles. If the Indian received self-employed fishing income, follow the instructions under Fishing income.