,canada ,rev5ue ,ag5cy ,,rc#dabj ,employ]s' ,guide ,fil+ ! ,t#d ,slip & ,summ>y #bjji ,9 ,"o ,volume ,pr9t ,pages #c-bf ,brl ,pages ;i-;xx & #a-aef ,9dex ,brl page ,is ? guide = y8 """""""""""""""""""" #c ,d n use ? guide if3 """""""""""""" #c ,:at's new """""""""""""""""""""""""" #g ,m&atory electronic fil+ """""""""" #g ,failure 6file 9=m,n returns ov] ! ,9t]net """"""""""""""""""""""" #g ,9t]net file transf] """""""""""""" #h ,new pay;t me?od """""""""""""""""" #h ,my ,busi;s ,a3.t """"""""""""""""" #i ,new t]m9ology = ,busi;s ,numb] "" #aj ,ta# ( 3t5ts """"""""""""""""""""""" #aa ,*apt] #a--,g5]al 9=m,n """""""""""" #ae ,:at >e yr responsibilities8 """"" #ae ,p5alties & 9t]e/ """""""""""""""" #ag ,failure 6file 9=m,n returns ov] ! ,9t]net """""""""""""""" #ag ,late fil+ & failure 6file ! ,t#d 9=m,n return """""""""""" #ah ,failure 6remit & late remitt.es """""""""""""""""""" #bj ,9t]e/ """"""""""""""""""""""""" #bb ;iii ,9dex ,c.ell+ or waiv+ p5alties & 9t]e/ """""""""""""""""""""""" #bb ,if an employee l1ves """""""""""" #bc ,*anges 6yr busi;s 5t;y """""""""" #bd ,if yr busi;s /ops op]at+ or a "pn] or ! sole proprietor dies """"""""""""""""""""""""" #bd ,if y *ange yr busi;s /atus """" #bf ,if yr busi;s *anges xs /ructure or organiz,n """""""" #bg ,if yr busi;s amalgamates """""" #bh ,h[ 6app1l an assess;t or a rul+ #bi ,*apt] #b--,t#d slips """""""""""""" #cc ,:5 6-plete a ,t#d slip """""""""" #cc ,types ( ,t#d slips """""""""""""" #ce ,cu/omiz$ ,t#d slips """"""""""" #ce ,slips = fil+ ov] ! ,9t]net """" #cf ,slips = fil+ on pap] """""""""" #cf ,-plet+ ,t#d slips """"""""""""""" #cg ,foll[ ^! guidel9es 6-plete yr ,t#d slips3 """""""""""""""""" #ci ,detail$ 9/ruc;ns """""""""""""" #dj ,employ]'s "n """""""""""""""" #da ;iv ,9dex ,employee's "n & a4ress """""" #da ,ye> """"""""""""""""""""""""" #db ,box #aj--,prov9ce ( employ;t """"""""""""""""""" #db ,box #ab--,social 9sur.e numb] """""""""""""""""""""" #dd ,box #ad--,employ;t 9come """" #dd ,boxes #af & #ag-- ,employee's ,,cpp or ,,qpp 3tribu;ns """""""""""""""""" #dg ,box #ah--,employee's ;,,ei premiums """"""""""""""""""" #di ,box #bj--,,rpp 3tribu;ns """" #ej ,box #bb--,9come tax deduct$ #eb ,box #bd--;,,ei 9sura# e>n+s #ec ,box #bf--,,cpp/,,qpp p5.na# e>n+s """""""""""""""""""""" #ee ,box #bh--,exempt 7,,cpp/,,qpp1 ;,,ei1 & ,,ppip7 """""""""""""""""""" #eh ,box #bi--,employ;t code """"" #ei ,box #dd--,union dues """""""" #fj ,box #df--,*>ita# don,ns """"" #fa ;v ,9dex ,box #ej--,,rpp or ,,dpsp regi/r,n numb] """"""""""""" #fb ,box #eb--,p5.n adju/;t """""" #fb ,special rules 3c]n+ ! ,,pa "" #fd ,unregi/]$ retire;t plans or >range;ts """""""""""""""""" #fe ,box #ed--,payroll ,a3.t ,numb] """"""""""""""""""""" #ff ,box #ee--,employee's ,,ppip premiums """"""""""""""""""" #ff ,box #ef--,,ppip 9sura# e>n+s """""""""""""""""""""" #ff ,o!r 9=m,n """"""""""""""""""""" #fg ,codes #cj 6#he--,taxa# all[.es & b5efits1 deducti# am.ts1 employ;t -mis.ns1 & o!r 5tries """""" #fh ,detail$ 9/ruc;ns = taxa# b5efits """""""""""""""""""""" #gj ,code #cj--,bo>d & lodg+ """"" #ga ,code #ca--,special "w site "" #ga ,code #cb--,travel 9 a prescrib$ z"o """""""""""""" #gb ;vi ,9dex ,code #cc--,m$ical travel assi/.e """""""""""""""""""" #gb ,code #cd--,p]sonal use ( employ]'s automobile or motor vehicle """""""""""""" #gb ,code #cf--,9t]e/-free & l[- 9t]e/ loans """""""""""""""" #gc ,code #cg--,employee home- reloc,n loan deduc;n """"""" #gc ,code #ch--,secur;y op;ns b5efits """""""""""""""""""" #gd ,code #ci--,secur;y op;ns deduc;n--#aaj7#a77d7 """"""" #gd ,code #dj--,o!r taxa# all[.es & b5efits """""""""" #ge ,code #da--,secur;y op;ns deduc;n--#aaj7#a77d4#a7 """" #ge ,code #db--,employ;t -mis.ns #ge ,code #dc--,canadian ,=ces p]sonnel & police deduc;n "" #gf ,code #ec--,def]r$ secur;y op;n b5efits """"""""""""""" #gf ;vii ,9dex ,code #gj--,municipal (fic]'s exp5se all[.e """""" #gg ,code #ga--,/atus ,9dian employee """"""""""""""""""" #gg ,code #gb--,sec;n #abb.c 9come--,employ;t \tside ,canada """""""""""""""""""" #gh ,code #gc--,numb] ( "ds \tside ,canada """"""""""""" #gh ,code #gd--,pa/ s]vice 3tribu;ns = #aihi or e>li] ye>s :ile a 3tributor """""" #gh ,code #ge--,pa/ s]vice 3tribu;ns = #aihi or e>li] ye>s :ile n a 3tributor """" #gi ,code #gg--,"w]s' -p5s,n b5efits repd 6! employ] """" #gi ,code #gh--,fi%]s gross e>n+s """""""""""""""""""""" #hj ,code #gi--,fi%]s net "pn]%ip am.t """"""""""""""" #hj ,code #hj--,fi%]s %>ep]son am.t """"""""""""""""""""""" #hj ;viii ,9dex ,code #ha--,place;t or employ;t ag5cy "w]s gross e>n+s """""""""""""""""""""" #hj ,code #hb--,driv]s ( taxis & o!r pass5g]-c>ry+ vehicles gross e>n+s """""""""""""""" #ha ,code #hc--,b>b]s or hairdress]s gross e>n+s """" #ha ,code #hd--,public transit pass """"""""""""""""""""""" #ha ,code #he--,employee-pd premiums = private h1l? s]vices plans """""""""""""" #hc ,h[ 6avoid -mon report+ ]rors """" #hc ,,cpp/,,qpp "qs """""""""""""""" #hd ,employ;t ,9sur.e 7;,,ei7 "qs "" #hf ,fil+ ,t#d slips """"""""""""""""" #hg ,fil+ ov] ! ,9t]net """""""""""" #hg ,fil+ on electronic m$ia """"""" #hh ,fil+ on pap] """""""""""""""""" #hh ,4tribut+ ,t#d slips 6yr employees """""""""""""""""""""" #hi ;ix ,9dex ,*apt] #c--,t#d ,summ>y """""""""""" #ia ,-plet+ ! ,t#d ,summ>y """"""""""" #ia ,detail$ 9/ruc;ns """""""""""""" #ib ,ye> """"""""""""""""""""""""" #ib ,l9e #ad--,employ;t 9come """" #ib ,l9e #af--,employees' ,,cpp 3tribu;ns """""""""""""""""" #ic ,l9e #ah--,employees' ;,,ei premiums """"""""""""""""""" #ic ,l9e #ai--,employ]'s ;,,ei premiums """"""""""""""""""" #ic ,l9e #bj--,regi/]$ p5.n plan 7,,rpp7 3tribu;ns """""""""" #ic ,l9e #bb--,9come tax deduct$ #id ,l9e #bg--,employ]'s ,,cpp 3tribu;ns """""""""""""""""" #id ,l9e #eb--,p5.n adju/;t """""" #id ,l9es #gd & #ge--,canadian- 3troll$ private corpor,ns or un9corporat$ employ]s """ #id ,l9es #gf & #gh--,p]son 63tact ab ? return """"""""" #ie ;x ,9dex ,l9e #hj--,total deduc;ns report$ """""""""""""""""""" #ie ,l9e #hb--,m9us3 remitt.es """ #ie ,di6];e """""""""""""""""""""" #if ,l9e #hd--,ov]pay;t """""""""""" #if ,l9e #hf--,bal.e due """"""""" #ig ,am.t 5clos$ """"""""""""""""" #ig ,l9e #hh--,total numb] ( ,t#d slips fil$ """""""""""" #ih ,*apt] #d--,t#d 9=m,n return """"""" #ii ,s]vice bur1us fil+ returns "" #ii ,bran* (fices fil+ returns """ #ii ,fil+ me?ods """""""""""""""""""" #ajj ,fil+ ov] ! ,9t]net """"""""""" #aja ,web a3ess code """"""""""""" #ajc ,my ,busi;s ,a3.t 7,my,,ba7 #ajc ,fil+ on pap] """"""""""""""""" #ajd ,*apt] #e--,af y file """"""""""""" #ajg ,am5d+1 c.ell+1 a4+1 or replac+ slips """"""""""""""""""""""""" #ajg ,am5d+ slips """""""""""""""""" #ajg ,am5d+ slips electronic,y """ #ajh ,am5d+ pap] slips """"""""""" #ajh ;xi ,9dex ,c.ell+ slips """"""""""""""""" #aji ,c.ell+ slips electronic,y "" #aji ,c.ell+ pap] slips """""""""" #aji ,a4+ slips """""""""""""""""""" #aaj ,a4+ slips electronic,y """"" #aaj ,a4+ slips on pap] """""""""" #aaa ,replac+ slips """""""""""""""" #aaa ,p5.n adju/;t 7,,pa7 """""""""""" #aaa ,data us$ 0o!r programs """"""""" #aac ,*apt] #f--,special situ,ns """"""" #aae ,b>b]s & hairdress]s1 & driv]s ( taxis & o!r pass5g]-c>ry+ vehicles """""""""""""""""""""" #aae ,employ]'s "n """"""""""""""" #aae ,employee's "n & a4ress """"" #aae ,box #aj--,prov9ce ( employ;t """""""""""""""""" #aaf ,box #ab--,social 9sur.e numb] """"""""""""""""""""" #aaf ,box #ad--,employ;t 9come """ #aaf ,box #ah--,employee's ;,,ei premiums """""""""""""""""" #aaf ,box #bd--;,,ei 9sura# e>n+s #aag ;xii ,9dex ,box #bi--,employ;t code """" #aag ,box #ee--,employee's ,,ppip premiums """""""""""""""""" #aag ,box #ef--,,ppip 9sura# e>n+s """"""""""""""""""""" #aag ,o!r 9=m,n """""""""""""""""" #aah ,employees ) p[] saws or tree trimm]s """"""""""""""""""""""" #aah ,employees \tside ,canada """"""" #aai ,ov]s1s employ;t tax cr$it """" #aai ,h[ 6-plete ! ,t#d slip """"""" #abj ,box #ad--,employ;t 9come """ #abj ,fi%] e>n+s """"""""""""""""""""" #aba ,employ]'s "n """"""""""""""" #abb ,employee's "n & a4ress """"" #abb ,box #aj--,prov9ce ( employ;t """""""""""""""""" #abb ,box #ab--,social 9sur.e numb] """"""""""""""""""""" #abb ,box #ad--,employ;t 9come """ #abb ,boxes #af & #ag-- ,employee's ,,cpp/,,qpp 3tribu;ns """"""""""""""""" #abc ;xiii ,9dex ,box #ah--,employee's ;,,ei premiums """""""""""""""""" #abc ,box #bd--;,,ei 9sura# e>n+s #abc ,box #bh--,exempt 7,,cpp/,,qpp1 ;,,ei1 & ,,ppip7 """"""""""""""""""" #abc ,box #bi--,employ;t code """" #abd ,box #ee--,employee's ,,ppip premiums """""""""""""""""" #abd ,box #ef--,,ppip 9sura# e>n+s """"""""""""""""""""" #abd ,o!r 9=m,n--,fi%] e>n+s """"""" #abd ,code #gh--,fi%]s gross e>n+s """"""""""""""""""""" #abd ,code #gi--,fi%]s net "pn]%ip am.t """""""""""""" #abe ,code #hj--,fi%]s %>ep]son am.t """""""""""""""""""""" #abf ,place;t or employ;t ag5cy "w]s #abf ,ag5cy t hires ! employee """"" #abg ,ag5cy t pays ! "w] """"""""""" #abg ,ag5cy ^: cli5t pays ! "w] """" #abh ;xiv ,9dex ,ag5cy t hires a "w] "u a 3tract = s]vice """"""""""""" #abh ,employ]'s "n """"""""""""""" #abi ,employee's "n & a4ress """"" #abi ,box #aj--,prov9ce ( employ;t """""""""""""""""" #abi ,box #ab--,social 9sur.e numb] """"""""""""""""""""" #acj ,box #ad--,employ;t 9come """ #acj ,boxes #af & #ag-- ,employee's ,,cpp/,,qpp 3tribu;ns """"""""""""""""" #acj ,box #ah--,employee's ;,,ei premiums """""""""""""""""" #acj ,box #bb--,9come tax deduct$ #aca ,box #bd--;,,ei 9sura# e>n+s #aca ,box #bf--,,cpp/,,qpp p5.na# e>n+s """"""""""""""""""""" #aca ,box #bi--,employ;t code """" #acb ,box #ee--,employee's ,,ppip premiums """""""""""""""""" #acb ,box #ef--,,ppip 9sura# e>n+s """"""""""""""""""""" #acb ;xv ,9dex ,code #ha """"""""""""""""""" #acb ,repay;t ( sal>y or wages 0an employee """""""""""""""""""""" #acc ,sal>y def]ral >range;ts """""""" #acd ,prescrib$ plans or >range;ts """ #ace ,sal>y pd :ile ! "picipant is "w+ """"""""""""""""""""""""" #acf ,h[ 6-plete ! ,t#d slip """"" #acf ,box #ad--,employ;t 9come """ #acf ,boxes #af & #ag-- ,employee's ,,cpp/,,qpp 3tribu;ns """"""""""""""""" #acf ,box #ah--,employee's ;,,ei premiums """""""""""""""""" #acg ,box #bb--,9come tax deduct$ #acg ,box #bd--;,,ei 9sura# e>n+s #acg ,box #bf--,,cpp/,,qpp p5.na# e>n+s """"""""""""""""""""" #acg ,box #bh--,exempt 7,,cpp/,,qpp1 ;,,ei1 & ,,ppip7 """"""""""""""""""" #ach ,box #ee--,employee's ,,ppip premiums """""""""""""""""" #ach ;xvi ,9dex ,box #ef--,,ppip 9sura# e>n+s """"""""""""""""""""" #ach ,def]r$ am.ts pd 6! "picipant dur+ ! l1ve p]iod """"""""""" #aci ,h[ 6-plete ! ,t#d slip """"" #aci ,box #ad--,employ;t 9come """ #aci ,boxes #af & #ag-- ,employee's ,,cpp/,,qpp 3tribu;ns """"""""""""""""" #aci ,box #ah--,employee's ;,,ei premiums """""""""""""""""" #adj ,box #bb--,9come tax deduct$ #adj ,box #bd--;,,ei 9sura# e>n+s #adj ,box #bf--,,cpp/,,qpp p5.na# e>n+s """"""""""""""""""""" #adj ,box #bh--,exempt 7,,cpp/,,qpp1 ;,,ei1 & ,,ppip7 """"""""""""""""""" #ada ,box #ee--,employee's ,,ppip premiums """""""""""""""""" #ada ,box #ef--,,ppip 9sura# e>n+s """"""""""""""""""""" #ada ,sal>y pd 9 ]ror """""""""""""""" #ada ;xvii ,9dex ,s1sonal ,agricultural ,"w]s ,program """""""""""""""""""""" #adc ,/atus ,9dians """""""""""""""""" #add ,taxa# sal>y or wages """"""""" #add ,tax-exempt sal>y or wages """" #add ,h[ 6-plete ! ,t#d slip """"" #ade ,box #ad--,employ;t ,9come "" #ade ,boxes #af & #ag-- ,employee's ,,cpp/,,qpp 3tribu;ns """"""""""""""""" #ade ,box #ah--,employee's ;,,ei premiums """""""""""""""""" #adf ,box #bj--,,rpp 3tribu;ns """ #adf ,box #bd--;,,ei 9sura# e>n+s #adg ,box #bf--,,cpp/,,qpp p5.na# e>n+s """"""""""""""""""""" #adg ,box #bh--,exempt 7,,cpp/,,qpp1 ;,,ei1 & ,,ppip7 """"""""""""""""""" #adg ,box #dd--,union dues """"""" #adh ,box #eb--,p5.n adju/;t """"" #adh ,box #ee--,employee's ,,ppip premiums """""""""""""""""" #adh ;xviii ,9dex ,box #ef--,,ppip 9sura# e>n+s """"""""""""""""""""" #adh ,"ply tax-exempt sal>y & wages #adi ,h[ 6-plete ! ,t#d slip """"" #adi ,box #ad--,employ;t 9come """ #adi ,boxes #af & #ag-- ,employee's ,,cpp/,,qpp 3tribu;ns """"""""""""""""" #adi ,box #ah--,employee's ;,,ei premiums """""""""""""""""" #aej ,box #bj--,,rpp 3tribu;ns """ #aej ,box #bd--;,,ei 9sura# e>n+s #aea ,box #bf--,,cpp/,,qpp p5.na# e>n+s """"""""""""""""""""" #aea ,box #dd--,union dues """"""" #aea ,box #eb--,p5.n adju/;t """"" #aeb ,box #ee--,employee's ,,ppip premiums """""""""""""""""" #aeb ,box #ef--,,ppip 9sura# e>n+s """"""""""""""""""""" #aeb ,= m 9=m,n """""""""""""""""""""""" #aec ,teletypewrit] us]s """"""""""""" #aec ,electronic mail+ li/s """""""""" #aec ;xix ,9dex ,public,ns = employ]s """"""""""" #aed ,a4resses """"""""""""""""""""""" #aed ,ottawa ,te*nology ,c5tre """"" #aed ,electronic ,m$ia ,process+ ,unit """"""""""""""""""""""" #aed ,tax ,c5tres """""""""""""""""" #aee ,yr op9ion c.ts """"""""""""""""" #aef ;xx ,transcrib]'s note3 7,front cov]7 ,canada ,rev5ue ,ag5cy ,employ]s' ,guide ,fil+ ! ,t#d ,slip & ,summ>y ,,rc#dabj7,e7 ,rev4 #ji _+www.cra.gc.ca_: #a #b ,is ? guide = y8 ,use ? guide if y >e an employ] 7resid5t or non-resid5t7 & y h pd yr employees any (! foll[+ types ( 9come3 --employ;t 9come2 --commis.ns2 --taxa# all[.es & b5efits2 --fi%+ 9come2 or --any o!r remun],n 7see 8,box #ad-- ,employ;t 9come10 on page #i1 =a detail$ li/74 ,d n use ? guide if3 --y pd p5.ns1 retir+ all[.es1 lump- sum pay;ts1 annuities1 or o!r 9come 79clud+ am.ts pd 6a proprietor or "pn] ( an un9corporat$ busi;s74 ,9/1d1 see ,guide ,,rc#daeg1 ,deduct+ ,9come ,tax on ,p5.n & ,o!r ,9come1 & ,fil+ ! ,t#d;,a ,slip & ,summ>y4 --y pd fees 7except = director fees71 -mis.ns1 or o!r am.ts #c ,is ? guide = y8 6a non-resid5t = s]vices r5d]$ 9 ,canada1 o!r ?an employ;t situ,ns4 ,9/1d1 see ,guide ,,rc#ddde1 ,t#d;,a-,,nr--,pay;ts 6,non- ,resid5ts = ,s]vices ,provid$ 9 ,canada4 --y >e an employ] ) 3/ruc;n z yr prim>y busi;s activ;y1 & y pd am.ts 6subcontractors = gds & s]vices r5d]$ 9 3nec;n ) 3/ruc;n activities4 ,-plete a ,t#ejah slip1 ,/ate;t ( ,3tract ,pay;ts4 --y pd am.ts f a retire;t -p5s,n >range;t4 ,9/1d1 see ,guide ,t#djda1 ,retire;t ,-p5s,n ,>range;ts ,guide1 = 9=m,n ab -plet+ a ,t#d;,a-,,rca return4 ,"?\t ? guide1 we ref] 6o!r guides1 =ms1 9t]pret,n bullet9s1 & 9=m,n circul>s4 ,g5],y1 if y ne$ any ( ^!1 g to _+www.cra.gc.ca/forms_:4 ,y may want 6bookm>k ? a4ress = easi] a3ess 6\r ,web site 9 ! future4 #d ,is ? guide = y8 ,if y h a visual impair;t1 y c get \r public,ns 9 brl1 l>ge pr9t1 etext 7;,,cd or diskette71 or ,,mp#c4 ,= m 9=m,n1 g to _+www.cra.gc.ca/alternate_: or call #a-hjj-iei-bbba4 #e #f ,:at's new #c ,transcrib]'s note3 7,! >1s \tl9$ 9 col\r >e 9dicat$ by 8,/>t \tl9e0 & 8,5d \tl9e0 at ! left m>g947 ,/>t \tl9e ,m&atory electronic fil+ ,e6ective ,janu>y #a1 #bjaj1 y .m/ file 9=m,n returns 0,9t]net ,file ,transf] 9 e,xt5si# m>k-up language 7,,xml7 ..if y file m ?an #ej ,t#d 9=m,n returns 7.slips7 =a cal5d> ye>4 ,m&atory electronic fil+ relates 6! date ( fil+1 n ! tax ye> (! returns 2+ fil$4 ,failure 6file 9=m,n returns ov] ! ,9t]net ,e6ective ,janu>y #a1 #bjaj1 ..if y file m ?an #ej ,t#d 9=m,n #g ,:at's new a#c returns 7.slips7 =a cal5d> ye> & y d n file ! 9=m,n returns ov] ! ,9t]net1 y >e lia# 6a p5alty4 ,= m 9=m,n1 see page #e4 ,9t]net file transf] ,if y use -m]cial or in-h\se-develop$ payroll s(tw>e 6manage yr busi;s1 y c n[ file up 6#aej ,,mb4 ,= m 9=m,n1 see 8,fil+ ov] ! ,9t]net0 on page #ag4 ,if yr file is m ?an #aej ,,mb1 y c ei -press yr return or y c divide x s t ea* submis.n is no m ?an #aej ,,mb4 ,new pay;t me?od ,my ,pay;t is a new pay;t op;n t all[s 9dividuals & busi;ses 6make pay;ts onl9e1 us+ ! ,canada ,rev5ue ,ag5cy's ,web site1 f an a3.t at a "picipat+ ,canadian f9ancial 9/itu;n4 ,= m 9=m,n on ? self- #h ,:at's new b#c s]vice op;n1 g to _+www.cra.gc.ca/mypayment_:4 ,my ,busi;s ,a3.t ,! ,canada ,rev5ue ,ag5cy 3t9ues 6exp& xs suite ( ;e-s]vices 6provide busi;s [n]s ) 3v5i5t & secure onl9e a3ess 6_! p]sonaliz$ busi;s a3.t 9=m,n4 ,y c file yr ,t#d 9=m,n return1 v]ify :e!r yr return has be5 process$1 view yr payroll a3.t bal.e & transac;ns1 view yr remitt+ require;ts1 & a3ess o!r s]vices = yr payroll a3.t4 ,busi;s [n]s c au?orize _! employees & repres5tatives 7= example1 payroll s]vice provid]s7 6h onl9e a3ess 6_! payroll a3.t 9=m,n4 ,au?oriz$ employees & repres5tatives c use ! 8,repres5t a cli5t0 s]vice 6a3ess 9=m,n & onl9e s]vices on 2half ( busi;s [n]s4 #i ,new t]m9ology = ,busi;s c#c ,numb] ,! #ae-"* ,a3.t ,numb] t y use 6s5d u yr employees' deduc;ns 7: appe>s at ! top ( yr ;,,pd#g;,a /ate;t ( a3.t7 3si/s ( ?ree "ps--! n9e-digit ,busi;s ,numb] 7,,bn71 a two-lr ,program ,id5tifi]1 &a f\r-digit ref];e numb]4 ,:5 we require ! :ole #ae-"* numb]1 we n[ ref] 6! ,payroll ,a3.t ,numb] 9/1d (! ,busi;s ,numb]4 ,5d \tl9e #aj ,ta# ( 3t5ts #d ,page ,*apt] #a--,g5]al 9=m,n """"""""""""" #e ,:at >e yr responsibilities8 """""" #e ,p5alties & 9t]e/ """"""""""""""""" #e ,if an employee l1ves """"""""""""" #f ,*anges 6yr busi;s 5t;y """"""""""" #f ,if yr busi;s /ops op]at+ or a "pn] or ! sole proprietor dies """""""""""""""""""""""""" #f ,if y *ange yr busi;s /atus """"" #f ,if yr busi;s *anges xs /ructure or organiz,n """"""""" #f ,if yr busi;s amalgamates """"""" #f ,h[ 6app1l an assess;t or a rul+ "" #g ,*apt] #b--,t#d slips """"""""""""""" #g ,:5 6-plete a ,t#d slip """"""""""" #g ,types ( ,t#d slips """"""""""""""" #g ,-plet+ ,t#d slips """""""""""""""" #h ,h[ 6avoid -mon report+ ]rors """" #ae ,fil+ ,t#d slips """"""""""""""""" #ae ,4tribut+ ,t#d slips 6yr employees """""""""""""""""""""" #af #aa ,ta# ( 3t5ts a#d ,*apt] #c--,t#d ,summ>y """""""""""" #af ,-plet+ ! ,t#d ,summ>y """"""""""" #af ,*apt] #d--,t#d 9=m,n return """"""" #ag ,fil+ me?ods """"""""""""""""""""" #ag ,fil+ ov] ! ,9t]net """""""""""" #ag ,fil+ on pap] """""""""""""""""" #ah ,*apt] #e--,af y file """""""""""""" #ah ,am5d+1 c.ell+1 a4+1 or replac+ slips """""""""""""""""""""""""" #ah ,p5.n adju/;t 7,,pa7 """"""""""""" #ai ,*apt] #f--,special situ,ns """""""" #ai ,b>b]s & hairdress]s1 & driv]s ( taxis & o!r pass5g]-c>ry+ vehicles """"""""""""""""""""""" #ai ,employees ) p[] saws or tree trimm]s """""""""""""""""""""""" #bj ,employees \tside ,canada """""""" #bj ,fi%] e>n+s """""""""""""""""""""" #bj ,place;t or employ;t ag5cy "w]s "" #ba ,repay;t ( sal>y or wages 0an employee """"""""""""""""""""""" #bb ,sal>y def]ral >range;ts """"""""" #bb ,prescrib$ plans or >range;ts """" #bb #ab ,ta# ( 3t5ts b#d ,sal>y pd 9 ]ror """"""""""""""""" #bc ,s1sonal ,agricultural ,"w]s ,program """"""""""""""""""""""" #bc ,/atus ,9dians """"""""""""""""""" #bc ,= m 9=m,n """"""""""""""""""""""""" #bf #ac #ad ,*apt] #a--,g5]al 9=m,n #e ,:at >e yr responsibilities8 ,z an employ]1 y m/ d ! foll[+3 --,deduct ,canada ,p5.n ,plan/,quebec ,p5.n ,plan 7,,cpp/,,qpp7 3tribu;ns1 ,employ;t ,9sur.e 7;,,ei7 premiums1 prov9cial p>5tal 9sur.e plan 7,,ppip7 premiums1 & 9come tax f remun],n or o!r am.ts y pay4 --,hold ^! am.ts 9 tru/ =! ,rcvr ,g5]al1 except ! ,,qpp 3tribu;ns & ,,ppip premiums1 : >e remitt$ directly 6,rev5u ,qu@ebec4 ,y h 6keep ^! am.ts sep>ate f ! op]at+ funds ( yr busi;s4 ,make sure ^! am.ts >e n "p ( an e/ate 9 liquid,n1 assign;t1 rcvr%ip1 or bankruptcy4 --,remit ^! deduc;ns 6! ,canada ,rev5ue ,ag5cy 7,,cra74 --,report ! 9come & deduc;ns on ! ,t#d 9=m,n return 6! ,,cra4 #ae ,*apt] #a a#e ,6d ?1 -plete ,t#d slips1 ,/ate;t ( ,remun],n ,pd1 &! relat$ ,t#d ,summ>y1 ,summ>y ( ,remun],n ,pd4 --,give employees _! ,t#d slips on or 2f ! la/ "d ( ,febru>y foll[+ ! cal5d> ye> 6: ! slips apply4 --,keep records4 ,keep yr pap] & electronic records = at l1/ six ye>s af ! ye> 6: !y relate4 ,if y want 6de/roy !m 2f ! six-ye> p]iod is ov]1 -plete ,=m ,t#acg1 ,reque/ = ,de/ruc;n ( ,records4 ,g to _+www.cra.gc.ca/records_: or see ,guide ,,rc#ddji1 ,keep+ ,records4 ,= m 9=m,n ab employ] responsibilities1 g to _+www.cra.gc.ca/payroll_:4 #af ,p5alties & 9t]e/ b#e ,/>t \tl9e ,failure 6file 9=m,n returns ov] ! ,9t]net ,e6ective ,janu>y #a1 #bjaj1 ..if y file m ?an #ej ,t#d 9=m,n returns 7.slips7 =a cal5d> ye> & y d n file ! 9=m,n returns 0,9t]net ,file ,transf] 9 e,xt5si# m>k-up language 7,,xml71 y >e lia# 6a p5alty det]m9$ z foll[s3 ,numb] ( 9=m,n returns 7slips7 0type3 #ea-bej ,p5alty3 4#bej ,numb] ( 9=m,n returns 7slips7 0type3 #bea-ejj ,p5alty3 4#ejj ,numb] ( 9=m,n returns 7slips7 0type3 #eja-b1ejj ,p5alty3 4#a1ejj #ag ,*apt] #a c#e ,numb] ( 9=m,n returns 7slips7 0type3 #b1eja or m ,p5alty3 4#b1ejj ,! ,canada ,rev5ue ,ag5cy 7,,cra7 is provid+ a "o-ye> transi;nal p]iod 6all[ fil]s "t 6adapt 6^! *anges4 ,p5alties w 2 assess$ />t+ 9 #bjaa4 ,5d \tl9e ,late fil+ & failure 6file ! ,t#d 9=m,n return ,y h 6file ! ,t#d 9=m,n return & give ! ,t#d slips 6! employees on or 2f ! ..la/ "d ( ,febru>y foll[+ ! cal5d> ye> 6: ! 9=m,n return .applies4 ,if ! la/ "d ( ,febru>y is a ,satur"d or ,sun"d1 yr 9=m,n return is due ! next busi;s "d4 ,/>t \tl9e ,e6ective ,janu>y #a1 #bjaj1 ! p5alty = fail+ 6file ! ,t#d 9=m,n return 0! due date or = 4tribut+ ,t#d #ah ,*apt] #a d#e slips 6recipi5ts late is ! grt] ( 4#ajj or a p5alty det]m9$ z foll[s3 ,transcrib]'s note3 7,! foll[+ is set up 9 ?ree columns3 ,column #a3 ,numb] ( 9=m,n returns 7slips7 0type71 ,column #b3 ,p5alty 7p] "d71 ,column #c3 ,maximum p5alty7 ,numb] ( 9=m,n returns 7slips7 0type3 #ej or less ,p5alty 7p] "d73 4#aj ,maximum p5alty3 4#a1jjj ,numb] ( 9=m,n returns 7slips7 0type3 #ea-ejj ,p5alty 7p] "d73 4#ae ,maximum p5alty3 4#a1ejj ,numb] ( 9=m,n returns 7slips7 0type3 #eja-b1ejj ,p5alty 7p] "d73 4#be ,maximum p5alty3 4#b1ejj #ai ,*apt] #a e#e ,numb] ( 9=m,n returns 7slips7 0type3 #b1eja-aj1jjj ,p5alty 7p] "d73 4#ej ,maximum p5alty3 4#e1jjj ,numb] ( 9=m,n returns 7slips7 0type3 #aj1jja or m ,p5alty 7p] "d73 4#ge ,maximum p5alty3 4#g1ejj ,5d \tl9e ,failure 6remit & late remitt.es ,we c assess a p5alty ( up 6#bj@3p (! am.t y fail$ 6remit :53 --y deduct ! am.ts1 b d n remit !m2 or --we rcv ! am.ts y deduct$ af ! due date4 ,if ! remitt.e due date is a ,satur"d1 ,sun"d1 or public holi"d1 yr remitt.e is due on ! next busi;s "d4 #bj ,*apt] #a f#e ,! p5alty is3 --#c@3p if ! am.t is "o 6?ree "ds late2 --#e@3p if x is f\r or five "ds late2 --#g@3p if x is six or sev5 "ds late2 & --#aj@3p if x is m ?an sev5 "ds late or if no am.t is remitt$4 ,g5],y1 we only apply ? p5alty 6! "p (! am.t y fail$ 6remit t is m ?an 4#ejj4 ,h["e1 we may apply ! p5alty 6! total am.t if ! failure 0 made "k+ly or "u circum/.es ( gross neglig;e4 ,if y >e subject 6? p5alty m ?an once 9 a cal5d> ye>1 we may assess a #bj@3p p5alty on ! second or lat] failures if !y 7 made "k+ly or "u circum/.es ( gross neglig;e4 ,note ,we w apply a p5alty on a non-su6ici5t funds 7,,nsf7 *eque4 #ba ,9t]e/ #f ,if y fail 6pay an am.t1 we may apply 9t]e/ f ! "d yr pay;t 0 due4 ,! 9t]e/ rate we use is det]m9$ e ?ree mon?s1 bas$ on prescrib$ 9t]e/ rates4 ,9t]e/ is -p.d$ daily4 ,we al apply 9t]e/ 6unpd p5alties4 ,c.ell+ or waiv+ p5alties & 9t]e/ ,! taxpay] relief provi.ns (! ,9come ,tax ,act give u "s 4cre;n 6c.el or waive all or "p ( any 9t]e/ *>ges & p5alties4 ,? all[s u 63sid] extraord9>y circum/.es t may h prev5t$ y f fulfill+ yr oblig,ns "u ! ,act4 ,= details1 g to _+www.cra.gc.ca/fairness_: or ,9=m,n ,circul> ,,ic#jg-a1 ,taxpay] ,relief ,provi.ns4 #bb ,if an employee l1ves a#f ,if an employee l1ves1 we su7e/ y calculate ! employee's e>n+s =! ye> 6date & give ! employee a ,t#d slip4 ,keep \r copy (! slip & 9clude x ) yr ,t#d ,summ>y :5 y file x on or 2f ! la/ "d ( ,febru>y (! foll[+ ye>4 ,9 a4i;n1 y h 6prep>e a ,record ( ,employ;t 7,,roe7 = =m] employees4 ,g5],y1 y h 6s5d x 6!m no lat] ?an five "ds af !y /op "w+ = y1 b special rules may apply4 ,= m 9=m,n1 visit ! ,s]vice ,canada ,web site at _+www.servicecanada.gc.ca/roeweb_:1 or see ! public,n call$ ,h[ 6,-plete ! ,record ( ,employ;t 7,,roe7 ,=m1 : is availa# 0call+ ,s]vice ,canada at #a-hjj-fbb-fbcb4 #bc ,*anges 6yr busi;s 5t;y b#f ,if yr busi;s /ops op]at+ or a "pn] or ! sole proprietor dies ,if yr busi;s /ops op]at+ or a "pn] or ! sole proprietor dies1 y %d d ! foll[+3 --,remit all ,,cpp/,,qpp 3tribu;ns1 ;,,ei premiums1 ,,ppip premiums1 & 9come tax deduc;ns (! =m] employees )9 sev5 "ds (! "d yr busi;s 5ds4 ,= details1 see ,guide ,t#djja1 ,employ]s' ,guide-- ,payroll ,deduc;ns & ,remitt.es4 --,calculate ! p5.n adju/;t 7,,pa7 t applies 6yr =m] employees :o a3ru$ b5efits =! ye> "u yr regi/]$ p5.n plan 7,,rpp7 or def]r$ pr(it %>+ plan 7,,dpsp74 ,= 9=m,n on h[ 6calculate p5.n adju/;ts1 see ,guide ,t#djhd1 ,p5.n ,adju/;t ,guide4 --,complete all ,t#d slips &! ,t#d ,summ>y us+ electronic fil+ me?ods or pap]1 & s5d !m 6! ,ottawa #bd ,*apt] #a c#f ,te*nology ,c5tre )9 #cj "ds (! date yr busi;s 5ds 7or #ij "ds f ! date a "pn] or ! sole proprietor dies74 ,give copies (! ,t#d slips 6yr =m] employees4 ,if y h 6prep>e m ?an #ej slips1 y .m/ file yr return ov] ! ,9t]net1 z expla9$ on page #ag4 --,prep>e & give a ,record ( ,employ;t 7,,roe7 6ea* =m] employee4 ,g5],y1 y h 6s5d x 6!m no lat] ?an five "ds af !y /op "w+ = y1 b special rules may apply4 ,= m 9=m,n1 visit ! ,s]vice ,canada ,web site at _+www.servicecanada.gc.ca/roeweb_:1 or see ! public,n call$ ,h[ 6-plete ! ,record ( ,employ;t 7,,roe7 ,=m1 : is availa# 0call+ ,s]vice ,canada at #a-hjj-fbb-fbcb4 --,:5 ! [n] (a sole proprietor%ip dies1 a f9al p]sonal 9come tax & b5efit return has 6be fil$4 #be ,*apt] #a d#f ,? return is due 0,june #ae (! ye> foll[+ d1?1 un.s ! date ( d1? is 2t ,decemb] #af & ,decemb] #ca1 9 : case ! f9al return is due six mon?s af ! date ( d1?4 ,= m 9=m,n1 see ,guide ,t#djaa1 ,prep>+ ,returns = ,dec1s$ ,p]sons4 --,close ! ,busi;s ,numb] 7,,bn7 & all ,,cra busi;s a3.ts af all ! f9al returns & all ! am.ts [+ h be5 process$4 ,if y *ange yr busi;s /atus ,if y *ange yr legal /atus 7= example1 f a sole proprietor%ip 6a corpor,n71 we 3sid] y 6be a new employ]4 ,y may ne$ a new ,busi;s ,numb] 7,,bn7 &a new payroll a3.t4 ,call #a-hjj-iei-eebe 6let u "k if yr legal /atus has *ang$1 or if x w *ange 9 ! ne> future4 #bf ,if yr busi;s *anges xs e#f /ructure or organiz,n ,a su3essor employ] is "o :o has acquir$ all or "p (a busi;s1 & :o has immly su3e$$ ! =m] employ] z ! new employ] ( an employee4 ,! su3essor employ] may1 "u c]ta9 circum/.es1 take 963sid],n ! ,,cpp/;,,ei deduc;ns alr )held 0! previ\s employ] & 3t9ue )hold+ & remitt+ s* deduc;ns z if "! 0 no *ange 9 employ]4 ,if employees h alr pd ! maximum ,,cpp/;,,ei deduc;ns1 no fur!r deduc;ns wd 2 tak5 =! ye>4 ,g to _+www.cra.gc.ca/cppeiexplained_: = m 9=m,n4 ,! abv situ,n may n apply 6yr busi;s &1 "!=e1 y >e / requir$ 6deduct ,,cpp/;,,ei4 ,if ? is ! case1 y may want 6ask = adm9i/rative relief = yr employees :o h alr pd ! maximum ,,cpp/;,,ei deduc;ns =! ye> 2f ! *ange4 ,= m 9=m,n1 call #a-hjj-iei-eebe4 #bg ,if yr busi;s amalgamates f#f ,if yr busi;s amalgamates ) ano!r1 special rules apply4 ,9 ? case1 y z ! su3essor employ] c keep ! ,busi;s ,numb] 7,,bn7 ( "o (! -panies1 or y c apply =a new "o4 ,if "o (! -panies is non- resid5t1 h["e1 y .h .6apply =a new ,,bn4 ,s9ce no new employ] exi/s = ,,cpp & ;,,ei purposes1 3t9ue deduct+ 9 ! normal mann]1 tak+ 96a3.t ! deduc;ns & remitt.es t o3urr$ 2f ! amalgam,n4 ,^! remitt.es w 2 report$ "u ! ,payroll ,a3.t ,numb] (! su3essor ,,bn4 ,) an amalgam,n1 ! pr$ecessor -panies d n h 6file ,t#d returns =! p]iod l1d+ up 6! --------------------------------------#g amalgam,n4 ,! su3essor -pany files ! ,t#d returns =! 5tire ye>4 #bh ,h[ 6app1l an assess;t or a a#g rul+ ,if y rcv an assess;t = ,,cpp 3tribu;ns1 ;,,ei premiums1 or 9come tax t y d n agree )1 or y h rcvd a ,,cpp/;,,ei rul+ lr & y 4agree )! deci.n1 y h #ij "ds f ! date (! assess;t or ! date (! rul+ 6app1l4 ,h["e1 2f y file an app1l1 y may want 6call #a-hjj-iei-eebe 6cl>ify ! matt]4 ,? cd solve ! pro#m & save y ! "t & tr\# ( app1l+4 ,6app1l ! am.t ( .9come .tax t we 9dicate y [e1 y c3 --regi/] a notice ( objec;n or an app1l electronic,y us+ ,my ,a3.t 7_+www.cra.gc.ca/myaccount_:7 or ,my ,busi;s ,a3.t 7_+www.cra.gc.ca/_& mybusinessaccount_:72 --file ,=m ,t#djj;,a1 ,objec;n-- ,9come ,tax ,act2 or --write 6! ,*ief ( ,app1ls at yr local tax s]vices (fice or #bi ,*apt] #a b#g tax c5tre4 ,! a4resses ( \r tax c5tres >e li/$ at ! 5d ( ? guide4 ,!y1 al;g )! a4resses ( \r tax s]vices (fices1 >e al availa# at _+www.cra.gc.ca/tso_:4 ,atta* a copy (! assess;t1 /ate ! r1sons :y y d n agree )! assess;t1 & give all ! relat$ facts4 ,6app1l ! ,,cpp .3tribu;ns or ;,,ei .premiums t we 9dicate y [e1 or 6app1l a ,,cpp/;,,ei .rul+s .deci.n1 y c3 --regi/] an app1l electronic,y us+ ,my ,busi;s ,a3.t 7_+www.cra.gc.ca/_& mybusinessaccount_:72 --file ,=m ,,cpt#ajj1 ,app1l (a ,rul+ ,"u ! ,canada ,p5.n ,plan &/or ,employ;t ,9sur.e ,act1 or ,=m ,,cpt#aja1 ,app1l ( an ,assess;t ,"u ! ,canada ,p5.n ,plan &/or ,employ;t ,9sur.e ,act2 or --write 6! ,*ief ( ,app1ls at yr local tax s]vices (fice or #cj ,*apt] #a c#g tax c5tre4 ,! a4resses ( \r tax c5tres >e li/$ at ! 5d ( ? guide4 ,!y1 al;g )! a4resses ( \r tax s]vices (fices1 >e al availa# at _+www.cra.gc.ca/tso_:4 ,atta* a copy (! assess;t or rul+1 /ate ! r1sons :y y d n agree )! assess;t or rul+1 & give all ! relat$ facts4 ,= m 9=m,n on h[ 6app1l a ,,cpp or ;,,ei assess;t or rul+1 see ,pamphlet ,p#acc1 ,yr ,app1l ,"rs--,employ;t ,9sur.e & ,canada ,p5.n ,plan ,cov]age4 #ca d#g #cb ,*apt] #b--,t#d slips e#g ,:5 6-plete a ,t#d slip ,mo/ am.ts pd 6an 9dividual >e ref]r$ 6z remun],n4 ,y h 6-plete a ,t#d slip 6report ! foll[+3 --sal>y1 wages 79clud+ pay 9 lieu ( t]m9,n notice71 tips or gratuities1 bonuses1 vac,n pay1 employ;t -mis.ns1 gross & 9sura# e>n+s ( self-employ$ fi%]s1 & all o!r remun],n 7see 8,box #ad-- ,employ;t 9come10 on page #i1 =a detail$ li/7 y pd 6employees dur+ ! ye> 7see ,note72 --taxa# b5efits or all[.es2 --deduc;ns y )held dur+ ! ye>2 & --p5.n adju/;t 7,,pa7 am.ts = employees :o a3ru$ a b5efit =! ye> "u yr regi/]$ p5.n plan 7,,rpp7 or def]r$ pr(it %>+ plan 7,,dpsp74 #cc ,*apit] #b f#g ,note ,y h 6report 9come on a ,t#d slip =! ye> dur+ : x 0 pd1 reg>d.s ( :5 ! s]vices >e p]=m$ or r5d]$4 ,= example1 if a pay *eque dat$ 9 ,janu>y cov]s 9come e>n$ 9 ! la/ "ds ( ,decemb]1 report ! 9come on ! ,t#d slip =! ye> t />ts 9 ,janu>y4 ,y h 6-plete ,t#d slips = all 9dividuals :o rcvd remun],n f y dur+ ! ye> if3 --y _h 6deduct ,,cpp/,,qpp 3tribu;ns1 ;,,ei premiums1 ,,ppip premiums1 or 9come tax f ! remun],n2 or --! remun],n 0 m ?an 4#ejj4 ,notes ,if y provide employees ) taxa# ..gr\p t]m life .9sur.e b5efits1 y .alw h 6prep>e ,t#d slips1 ev5 if ! total ( all remun],n pd 9 ! cal5d> ye> is less ?an 4#ejj4 #cd ,*apit] #b g#g ,if y provide =m] employees or retirees ) s* b5efits1 y h 6prep>e a .,t#d;,a slip4 ,= m 9=m,n1 see ,guide ,,rc#daeg1 ,deduct+ ,9come ,tax on ,p5.n & ,o!r ,9come1 & ,fil+ ! .,t#d;,a ,slip & ,summ>y4 ,types ( ,t#d slips ,cu/omiz$ ,t#d slips ,= ^? :o -plete a l>ge numb] ( slips1 we a3ept slips o!r ?an \r [n4 ,h["e1 we m/ approve yr cu/omiz$ slip 2f y c use x4 ,6get \r writt5 approval1 s5d .two samples ( yr propos$ -put]-pr9t$ slip to3 ,busi;s ,9tegr,n ,divi.n ,electronic & ,pr9t ,m$ia ,directorate ,canada ,rev5ue ,ag5cy ,place de ,ville1 ,t[] ;,a #ce ,*apit] #b h#g #cbj ,que5 ,/reet1 n9? floor ,ottawa ,,on ,k#a;,a #j;,l#e ,= m 9=m,n1 g to _+www.cra.gc.ca/customized_:4 ,slips = fil+ ov] ! ,9t]net ,= 9=m,n ab -plet+ & fil+ ,t#d slips ov] ! ,9t]net1 g to _+www.cra.gc.ca/t4internet_:4 ,y c al r1d ! 9=m,n on page #ag4 --------------------------------------#h ,slips = fil+ on pap] ,y c ord] .s+le-page slips t h two slips p] page 9t5d$ = las] or 9k jet pr9t]s1 = typ+1 or 6be fill$ \ 0h&1 at _+www.cra.gc.ca/forms_: or 0call+ #a-hjj-iei-bbba4 ,y c pr9t1 f \r ,web site1 4pdf copies ( ,t#d slips t y -plete 0h&4 ,y c use filla# ,t#d slips on \r ,web site4 ,af -plet+ !m1 y c pr9t !m #cf ,*apit] #b a#h on pla9 :ite pap]4 ,= 9=m,n1 g to _+www.cra.gc.ca/fillable_:4 ,-plet+ ,t#d slips ,make sure ! social 9sur.e numb] 7,,sin7 & "n y 5t] on ! ,t#d slip = ea* employee >e ! same z on ! employee's ,,sin c>d4 ,an 9correct ,,sin c a6ect an employee's ,,cpp/,,qpp b5efits if ! record ( e>n+s file is n a3urate4 ,al1 if ! ,t#d slip has a p5.n adju/;t 7,,pa7 am.t1 ! employee may rcv an 9a3urate annual ,,rrsp deduc;n limit /ate;t4 ,9 a4i;n1 ! relat$ 9=m,n on ! employee's notice ( assess;t w 2 9a3urate4 ,if ! 9dividual does n give y 8 or h] ,,sin1 y %d 2 a# 6%[ t y made a r1sona# ef=t 6get x4 ,= example1 if y 3tact an 9dividual 0mail 6ask = 8 or h] ,,sin1 record ! date ( yr reque/ & keep a copy ( any correspond;e t relates 6x4 ,if y d n make a r1sona# ef=t 6get a #cg ,*apit] #b b#h ,,sin1 y may 2 subject 6a p5alty ( 4#ajj = ea* failure4 ,if y _c obta9 a ,,sin f ! recipi5t1 file yr 9=m,n return1 )\t ! ,,sin1 on or 2f ! la/ "d ( ,febru>y4 ,if y d n1 y may 2 subject 6a p5alty4 ,= m 9=m,n1 see ,9=m,n ,circul> ,,ic#hb-b1 ,social ,9sur.e ,numb] ,legisl,n t ,relates 6! ,prep>,n ( ,9=m,n ,slips1 or visit ! ,s]vice ,canada ,web site at _+www.servicecanada.gc.ca_:4 ,if y _h an employee :o "w$ 9 ..m ?an "o prov9ce or .t]ritory dur+ ! ye>1 prep>e a sep>ate ,t#d slip =! e>n+s & deduc;ns t apply 6ea* prov9ce or t]ritory4 ,if y give employees multiple slips1 ei 2c !y 7 employ$ 9 m ?an "o prov9ce or t]ritory1 or 7 on di6]5t payrolls1 report ! ,,pa propor;nately on ea* ,t#d slip4 ,if y >e n a# 6appor;n ! ,,pa ? way1 y c report x on "o slip4 #ch ,foll[ ^! guidel9es 6-plete c#h yr ,t#d slips3 --,complete ! slips cle>ly & 9 alphabetical ord]4 --,use a /&>d #aj- or #ab-"*-p]-9* font if typ$ or -put]-g5]at$4 --,report1 9 doll>s & c5ts1 all am.ts y pd dur+ ! ye>1 except p5.n adju/;t am.ts1 : >e report$ 9 doll>s only4 --,report all am.ts 9 ,canadian doll>s1 ev5 if !y 7 pd 9 ano!r curr5cy4 --,d n 5t] hyph5s or da%es 2t numb]s or "ns4 --,d n 5t] ! doll> sign 7@474 --,d n %[ negative doll> am.ts on slips2 6make *anges 6previ\s ye>s1 s5d u am5d$ slips =! ye>s 9 "q4 ,see page #ah4 --,if y d n h 65t] an am.t 9 a box1 d n 5t] 8nil0--l1ve ! box blank4 --,d n *ange ! h1d+s ( any (! boxes4 #ci ,detail$ 9/ruc;ns d#h ,^! 9/ruc;ns >e = all employ]s :o -plete ,t#d slips4 ,ref] 6a4i;nal guidel9es 9 ! sec;n call$ 8,special situ,ns0 on page #ai =3 --am.ts pd 6.b>b]s .& .hairdress]s 7page #ai72 --am.ts pd 6..driv]s ( taxis & o!r pass5g]-c>ry+ .vehicles 7page #ai72 --am.ts pd 6..employees ) p[] saws or tree .trimm]s 7page #bj72 --am.ts pd 6.employees .\tside .,canada 7page #bj72 --am.ts pd 6.fi%]s 7page #bj72 --am.ts pd 6..place;t or employ;t ag5cy ."w]s 7page #ba72 --..repay;t ( sal>y or wages 0an .employee 7page #bb72 --.sal>y .def]ral .>range;ts 7page #bb72 --..prescrib$ plans or .>range;ts 7page #bb72 #dj ,*apit] #b e#h --..sal>y pd 9 .]ror 7page #bc72 --..,s1sonal ,agricultural ,"w]s .,program 7page #bc72 or --am.ts pd 6.,/atus .,9dians 7page #bc74 ,employ]'s "n ,5t] yr op]at+ or trade "n 9 ! space provid$ on ea* slip4 ,? %d 2 ! same 9=m,n t appe>s on yr ;,,pd#g;,a /ate;t ( a3.t4 ,employee's "n & a4ress ,5t] ! employee's la/ "n1 foll[$ 0! f/ "n & 9itial4 ,if ! employee has m ?an "o 9itial1 5t] ! employee's f/ "n foll[$ 0! 9itials 9 ! 8,f/ "n0 box4 ,if y 5t] only ! employee's 9itials1 5t] !m at ! 2g9n+ (! 8,f/ "n0 box4 ,d .n 5t] ! title ( (fice or c\rtesy title (! employee 7s* z ,director1 ,mr41 or ,mrs474 ,5t] ! employee's a4ress1 9clud+ ! #da ,*apit] #b f#h prov9ce1 t]ritory1 or ,u4,s4 /ate1 ,canadian po/al code or ,u4,s4 zip code1 & c.try4 ,ye> ,5t] ! f\r digits (! cal5d> ye> 9 : y pd ! remun],n 6! employee4 --------------------------------------#i ,box #aj--,prov9ce ( employ;t ,5t] "o (! foll[+ a2revi,ns 69dicate ": ! employee report$ 6"w3 ;,,ab ,alb]ta ,,bc ,briti% ,columbia ,,mb ,manitoba ,,nb ,new ,brunswick ,,nl ,newf.dl& & ,labrador ,,ns ,nova ,scotia ,,nt ,nor?we/ ,t]ritories ,,nu ,nunavut ,,on ,ont>io ,,pe ,pr9ce ,$w>d ,isl& #db ,*apit] #b a#i ,,qc ,quebec ,,sk ,saskat*ewan ,,yt ,yukon ,,us ,unit$ ,/ates ,,zz ,o!r ,5t] ,,zz if an employee "w$ 9 a c.try ..o!r ?an ,canada or ! ,unit$ .,/ates1 or if ! employee "w$ 9 ,canada 2y ! limits (a prov9ce or t]ritory 7= example1 on an (f%ore oil rig74 ,! prov9ce or t]ritory ( employ;t y 5t] dep5ds on ": yr employee has 6report = "w4 ,= m details1 see 8,: prov9cial or t]ritorial tax ta#s %d y use80 9 ,*apt] #a ( ,guide ,t#djja1 ,employ]s' ,guide-- ,payroll ,deduc;ns & ,remitt.es4 ,= any employee :o "w$ 9 or ^: employ;t 0 locat$ 9 ..m ?an "o prov9ce or .t]ritory 9 ! ye>1 -plete sep>ate ,t#d slips4 ,= ea* loc,n1 9dicate ! total remun],n pd 6! employee &! relat$ deduc;ns1 s* z ,,cpp/,,qpp #dc ,*apit] #b b#i 3tribu;ns1 ;,,ei premiums1 ,,ppip premiums1 & tax4 ,box #ab--,social 9sur.e numb] ,5t] ! employee's social 9sur.e numb] 7,,sin7 z x appe>s on ! employee's ,,sin c>d4 ,if y d n h ! ,,sin1 5t] n9e z]os4 ,see 8,-plet+ ,t#d slips0 on page #h = 9=m,n on yr oblig,n 6provide a valid ,,sin4 ,box #ad--,employ;t 9come ,report ! total 9come 2f deduc;ns4 ,9clude all sal>y1 wages 79clud+ pay 9 lieu ( t]m9,n notice71 bonuses1 vac,n pay1 tips & gratuities1 honor>iums1 director's fees1 manage;t fees1 & executor's & adm9i/rator's fees rcvd 6adm9i/] an e/ate 7z l;g z ! adm9i/rator or executor does n act 9 ? capac;y 9 ! regul> c\rse ( busi;s74 #dd ,*apit] #b c#i ,note ,if y >e pay+ am.ts 6place;t or employ;t ag5cy "w]s1 driv]s ( taxis or o!r pass5g]-c>ry+ vehicles1 b>b]s or hairdress]s1 or fi%]s 7self-employ$71 see ! 9=m,n on 8,special situ,ns0 on page #ai & "u ,box #bi on page #aa4 ,a deduc;n f taxa# 9come c 2 claim$ =! am.t ( employ;t 9come e>n+s 79clud+ taxa# all[.e7 0c]ta9 .,canadian .,=ces .p]sonnel & police4 ,see ! explan,n "u ,code #dc on page #ad4 ,director's fees pd 6a .non-resid5t .director = s]vices r5d]$ 9 ,canada m/ al 2 report$ 9 box #ad (a ,t#d slip4 ,h["e1 a .non-resid5t .director is n 3sid]$ 6be employ$ 9 ,canada :5 he or %e does n att5d any meet+s or p]=m any o!r func;ns .9 ,canada4 ,9clude -mis.ns1 taxa# all[.es1 ! value ( taxa# b5efits 79clud+ any ,,gst/,,hst or o!r applica# taxes71 & #de ,*apit] #b d#i any o!r pay;ts y pd 6employees dur+ ! ye>4 ,9clude am.ts pd "u a ..supple;t>y unemploy;t b5efit .plan 7,,subp7 7s* z employ]-pd mat]n;y1 p>5tal1 & -pas.nate c>e top-up am.ts7 t d n qualify z a ,,subp "u ! ,9come ,tax ,act4 ,9clude pay;ts \ ( an employee b5efit plan 7,,ebp7 & am.ts t a tru/ee allocat$ "u an .employee .tru/4 ,if ! tru/ee allocates ! 9come1 b y d n pay x immly1 9clude x 9 ! 9come (! employee4 ,d n report x :5 y make ! pay;t4 ,= m 9=m,n1 see ,9t]pret,n ,bullet9 ,,it-#ejb1 ,employee ,b5efit ,plans & ,employee ,tru/s1 & xs ,special ,rel1se4 ,= em]g5cy volunte]s 7s* z ..firefi duties1 ! :ole pay;t is taxa# & %d 2 9clud$ 9 box #ad4 #df ,boxes #af & #ag-- e#i ,employee's ,,cpp or ,,qpp 3tribu;ns ,5t] ! am.t y deduct$ f ! employee = 3tribu;ns 6! ,canada ,p5.n ,plan 7,,cpp7 or ,quebec ,p5.n ,plan 7,,qpp74 ,make yr 5try "u 8,,cpp0 7box #af7 or 8,,qpp0 7box #ag71 dep5d+ on ! prov9ce or t]ritory ( employ;t4 ,l1ve bo? boxes blank if ! employee did n 3tribute 6ei plan4 ,d n report ! employ]'s %>e ( ,,cpp or ,,qpp 3tribu;ns on ! ,t#d slip4 ,if an employee 3tribut$ 6,,cpp .& ,,qpp1 ! total 3tribu;n 6bo? plans ..%d n 2 m .?an ! maximum 3tribu;n =! ye>4 ,if an employee 3tribut$ 6bo? plans1 y h 6prep>e .two ,t#d slips z foll[s3 --"o %[+ ! ,,qpp y deduct$1 ! prov9ce ( employ;t z ,quebec1 ! applica# p5.na# e>n+s1 &! remun],n ! employee e>n$ 9 ! prov9ce ( ,quebec2 & #dg ,*apit] #b f#i --"o %[+ ! ,,cpp y deduct$1 ! applica# prov9ce or t]ritory ( employ;t 7o!r ?an ,quebec71 ! applica# p5.na# e>n+s1 &! remun],n ! employee e>n$ 9 ! o!r prov9ce or t]ritory4 ,if y ov]-deduct$ 3tribu;ns f ! employee3 --.,d .n .adju/ ! am.ts y report on ! ,t#d slip4 ,we w cr$it ! excess ,,cpp 3tribu;ns 6! employee :5 he or %e files 8 or h] 9come tax & b5efit return4 -------------------------------------#aj --,complete ,=m ;,,pd#bd1 ,applic,n =a ,refund ( ,ov]deduct$ ,,cpp ,3tribu;ns or ;,,ei ,premiums1 6apply =a refund ( yr ,,cpp ov]pay;t4 ,s5d x 6u ) yr pap]-fil$ ,t#d 9=m,n return or mail x sep>ately if y h fil$ yr return electronic,y4 #dh ,*apit] #b a#aj ,y c reque/ a refund up 6f\r ye>s af ! 5d (! ye> 9 : ! ,,cpp ov]pay;t o3urr$4 ,box #ah--,employee's ;,,ei premiums ,5t] ! am.t ( ;,,ei premiums y deduct$ f ! employee's e>n+s4 ,if y did n deduct premiums1 l1ve ? box blank4 .,d .n .report ! employ]'s %>e ( ;,,ei premiums on ! ,t#d slip4 ,if y ov]-deduct$ premiums f an employee3 --.,d .n .adju/ ! am.ts y report on ! ,t#d slip4 ,we w cr$it ! excess ;,,ei premiums 6! employee :5 he or %e files 8 or h] 9come tax & b5efit return4 --,complete ,=m ;,,pd#bd1 ,applic,n =a ,refund ( ,ov]deduct$ ,,cpp ,3tribu;ns or ;,,ei ,premiums1 6apply =a refund ( yr ;,,ei ov]pay;t4 ,s5d x 6u ) yr #di ,*apit] #b b#aj pap]-fil$ ,t#d 9=m,n return or mail x sep>ately if y h fil$ yr return electronic,y4 ,y c reque/ a refund up 6?ree ye>s af ! 5d (! ye> 9 : ! ;,,ei ov]pay;t o3urr$4 ,box #bj--,,rpp 3tribu;ns ,5t] ! total am.t ! employee 3tribut$ 6a regi/]$ p5.n plan 7,,rpp74 ,if ! employee did n 3tribute 6a plan1 l1ve ? box blank4 ,5t] any deducti# retire;t -p5s,n >range;t 7,,rca7 3tribu;ns y )held f ! employee's 9come4 ,d n 9clude am.ts t >e n deducti#4 ,if ! am.t 9 box #bj 9cludes ,,rpp 3tribu;ns & deducti# ,,rca 3tribu;ns1 atta* a lr 9=m+ ! employee (! am.ts4 ,if ! am.t y report 9cludes curr5t 3tribu;ns & pa/ s]vice 3tribu;ns = #aihi or e>li] ye>s1 5t]1 9 ! 8,o!r #ej ,*apit] #b c#aj 9=m,n0 >ea1 ! foll[+ codes al;g )! correspond+ am.t3 --code #gd = pa/ s]vice 3tribu;ns :ile ! employee 0 a 3tributor2 & --code #ge = pa/ s]vice 3tribu;ns :ile ! employee 0 n a 3tributor4 ,6det]m9e if ! employee made pa/ s]vice 3tribu;ns :ile a 3tributor or :ile n a 3tributor1 see ,9t]pret,n ,bullet9 ,,it-#afg1 ,regi/]$ ,p5.n ,funds or ,plans--,employee's ,3tribu;ns4 ,9clude 9/al;t 9t]e/ 9 box #bj4 ,? 9cludes 9t]e/ *>g$ 6buy back p5.na# s]vice4 ,note ,d n use box #bj 6%[ :at y 3tribut$ 6an employee's regi/]$ retire;t sav+s plan 7,,rrsp74 ,! employ]'s ,,rrsp 3tribu;n is a taxa# b5efit 6! employee4 ,5t] code #dj 9 ! 8,o!r 9=m,n0 >ea &! correspond+ am.t 9 ! box4 ,9clude ? am.t 9 box #ad4 #ea ,*apit] #b d#aj ,if y h a gr\p ,,rrsp = yr employees1 ! tru/ee w s5d ! (ficial receipts = tax purposes 6y or 6yr employees4 ,if ! tru/ee s5ds ! receipts directly 6y1 provide ^! copies 6! employees4 ,! receipts w %[ ! employee & employ] 3tribu;n am.ts4 ,d n report ^! am.ts 9 box #bj4 ,box #bb--,9come tax deduct$ ,5t] ! .total 9come tax y deduct$ f ! employee's remun],n4 ,? 9cludes ! f$]al1 prov9cial 7except ,quebec71 & t]ritorial taxes t apply4 ,if y did n deduct tax1 l1ve ! box blank4 ,d n 9clude any am.t y )held "u ! au?or;y (a g>ni%ee or a require;t 6pay t applies 6! employee's previ\sly assess$ tax >re>s4 #eb ,box #bd--;,,ei 9sura# e#aj e>n+s ,5t] ! .total am.t y us$ 6calculate ! employee's ;,,ei premiums4 ,d n 9clude ! unpd por;n ( any e>n+s f 9sura# employ;t t y did n pay 2c ( yr bankruptcy1 rcvr%ip1 or non-pay;t ( remun],n = : ! employee has fil$ a -pla9t )! f$]al1 prov9cial1 or t]ritorial lab\r au?orities4 ,l1ve ! box blank if3 --"! >e no 9sura# e>n+s 7= exempt employ;t1 see ,box #bh on page #aa72 --9sura# e>n+s >e ! same z ! employ;t 9come 9 box #ad 7see ,excep;n 2l72 or --9sura# e>n+s >e ov] ! maximum =! ye> 7except = "s (! special situ,ns t >e detail$ />t+ on page #ai74 #ec ,*apit] #b f#aj ,excep;n ,:5 ! same employ] issues m ?an "o ,t#d slip 6an employee1 ! employ] c report ! 9sura# e>n+s am.t = ea* p]iod ( employ;t 9 box #bd ( ea* ,t#d slip4 ,report+ ^! am.ts c reduce unnec p5.na# & 9sura# e>n+s review 7,,pier7 reports = ;,,ei defici5cy calcul,ns1 especi,y if ! employee "w$ bo? 9side & \tside ( ,quebec4 ,= example1 an employee has two ,t#d slips f ! same employ]4 ,he e>n$ 4#be1jjj "w+ 9 ,ont>io f ,janu>y #bjji 6,june #bjji4 ,he !n e>n$ 4#be1jjj "w+ 9 ,quebec =! rema9d] (! ye>4 ,! ,t#d slip = ,ont>io w report 4#be1jjj 9 box #ad 78,employ;t 9come07 & 4#be1jjj 9 box #bd 78;,,ei 9sura# e>n+s074 ,! ,t#d slip = ,quebec w report 4#be1jjj 9 box #ad & 4#ag1cjj 9 box #bd 74#be1jjj plus 4#ag1cjj equals 4#db1cjj1 : is ! maximum 9sura# e>n+s = #bjji74 #ed ,box #bf--,,cpp/,,qpp p5.na# #aa e>n+s ,9 mo/ cases1 y w l1ve ! box blank4 ,h["e1 y h 6-plete ! box 9 ! foll[+ situ,ns3 ,,cpp--,complete box #bf if y 9clud$ any (! foll[+ types ( remun],n 9 box #ad1 8,employ;t 9come03 a7 ,remun],n pd 6! employee3 --2f & dur+ ! mon? ! employee turn$ #ah2 --af ! mon? ! employee turn$ #gj2 --dur+ ! mon?s ! employee 0 3sid]$ 6be 4a#d "u ! ,,cpp or ,,qpp2 or --af a ,,cpp retire;t p5.n 2came paya#4 7,! require;ts =a retire;t p5.n pd "u ! ,,qpp >e di6]5t4 ,= 9=m,n1 see ,guide ,,tp-#ajae4;,g-;,v1 ,guide = ,employ]s--,s\rce ,deduc;ns & ,3tribu;ns1 : y c get f ,rev5u ,qu@ebec47 b7 ,remun],n pd 6! employee :ile ! employee "w$ 9 8exclud$ #ee ,*apit] #b a#aa employ;t0 7def9$ 9 ,*apt] #b ( ,guide ,t#djja1 ,employ]s' ,guide-- ,payroll ,deduc;ns & ,remitt.es74 c7 ,am.ts =a cl]gy memb]'s resid;e f : y did n deduct ,,cpp 3tribu;ns 7if ! cl]gy memb] gets a tax deduc;n =! resid;e1 ,,cpp 3tribu;ns >e n requir$74 d7 ,any exclud$ 9come1 b5efits1 or pay;ts z describ$ 9 ,*apt] #b ( ,guide ,t#djja1 ,employ]s' ,guide-- ,payroll ,deduc;ns & ,remitt.es4 ,subtract any (! am.ts not$ abv f ! am.t 9 box #ad1 & 5t] ! di6];e 9 box #bf4 ,d n *ange ! am.t 9 box #ad4 ,note ,taxa# b5efits only--,if y provide p5.na# taxa# b5efits 7non-ca%7 & no o!r remun],n is pd 9 a pay p]iod 7= example1 an employee is on an unpd l1ve ( abs;e &! employ] 3t9ues 6provide b5efits dur+ ! l1ve71 l1ve box #bf blank4 ,d n code ! slip #ef ,*apit] #b b#aa ,,cpp,'-exempt 9 box #bh1 s9ce ! employee may want 6elect 6pay ,,cpp on ! am.t4 ,special rules may apply 9 c]ta9 situ,ns4 ,pl1se ref] 6! 8,special situ,ns0 sec;n1 : 2g9s on page #ai1 if y >e pay+ am.ts = prescrib$ plans or >range;ts1 6place;t or employ;t ag5cy "w]s1 or 6,/atus ,9dians4 ,,qpp--,reg>d.s (! employee's prov9ce or t]ritory ( resid;e1 -plete box #bf if ! employee is subject 6,,qpp &! p5.na# e>n+s >e m ?an ! employ;t e>n+s 9 box #ad4 ,if ! maximum ,,qpp p5.na# e>n+s =! ye> h be5 r1*$ on ! ,relev@e #a =! employee1 b ! 9come 9 box #ad (! ,t#d is less ?an ! maximum p5.na# am.t1 5t] ! maximum p5.na# e>n+s am.t 9 box #bf4 ,only l1ve ! box blank if ! maximum ,,qpp p5.na# e>n+s =! ye> h be5 r1*$ & box #ad is equal 6or grt] ?an ! maximum p5.na# e>n+s4 #eg ,*apit] #b c#aa ,rev5u ,qu@ebec 3sid]s c]ta9 b5efits & e>n+s 6be p5.na# e>n+s = employees "w+ 9 ,quebec4 ,^! 9clude3 --private h1l? b5efit plan premiums2 & --assum$ e>n+s--p]sons #ee ye>s ( age or old] ^: h\rs ( "w >e reduc$ 0r1son ( phas$ retire;t may *oose1 ) _! employ]s1 6make 3tribu;ns 6! ,,qpp on all or "p (! am.t (! reduc;n 9 remun],n4 ,= details1 see ,guide ,,tp-#ajae4;,g-;,v1 ,guide = ,employ]s-- ,s\rce ,deduc;ns & ,3tribu;ns1 or bro*ure ,,in-#bec-;,v1 ,taxa# ,b5efits1 : y c get f ,rev5u ,qu@ebec4 ,box #bh--,exempt 7,,cpp/,,qpp1 ;,,ei1 & ,,ppip7 ,,cpp/,,qpp 7,canada ,p5.n ,plan/,quebec ,p5.n ,plan7--,l1ve ? box blank if y 5t]$ an am.t 9 box #af1 #ag1 or #bf4 ,5t] an ;,x only if ! #eh ,*apit] #b d#aa e>n+s 7 exempt =! 5tire p]iod ( employ;t4 ;,,ei 7,employ;t ,9sur.e7--,l1ve ? box blank if y 5t]$ an am.t 9 box #ah or #bd4 ,5t] an ;,x only if ! e>n+s 7 exempt =! 5tire p]iod ( employ;t4 ,,ppip 7prov9cial p>5tal 9sur.e plan7 --,l1ve ? box blank if y 5t]$ an am.t 9 box #ee or #ef4 ,5t] an ;,x only if ! e>n+s 7 exempt =! 5tire p]iod ( employ;t 9 ! prov9ce ( ,qu@ebec4 ,box #bi--,employ;t code ,5t] ! appropriate code 9 ? box if "o (! foll[+ situ,ns applies4 ,o!rwise1 l1ve x blank4 .,d .n -plete box #ad1 8,employ;t 9come10 if y >e us+ ..employ;t code #aa1 #ab1 #ac1 or .#ag4 #aa--,place;t or employ;t ag5cy "w]s #ab--,driv]s ( taxis or o!r pass5g]- c>ry+ vehicles #ac--,b>b]s or hairdress]s #ei ,*apit] #b e#aa #ad--,)drawal f a prescrib$ sal>y def]ral >range;t plan #ae--,s1sonal ,agricultural ,"w]s ,program #af--,deta*$ employee--,social ,secur;y agree;t ,note ,:5 ,,cpp is pd 0! employ] on 2half ( .deta*$ .employees "u employ;t code #af1 box #ad is left blank if no o!r type ( 9come is report$4 ,boxes #af & #bf >e -plet$ )! appropriate am.ts & boxes #ah & #bd >e left blank4 ,d n 5t] an ;,x 9 ! ;,,ei exempt box4 #ag--,fi%]s--,self-employ$ ,box #dd--,union dues ,use ? box only if y &! union agree t ! union w n issue receipts = union dues 6employees4 ,9 ? case1 9clude a c]tificate ( agree;t )! ,t#d 9=m,n #fj ,*apit] #b f#aa return4 ,if y file electronic,y1 y h 6keep ! c]tificate ( agree;t on file 9 case we ask 6see x4 ,5t] 9 box #dd ! am.t y deduct$ f employees = union dues4 ,9clude am.ts y pd 6a p>;y or -------------------------------------#ab advisory -mittee t qualify =a deduc;n4 ,d n 9clude 9iti,n fees4 ,al1 d n 9clude ./rike .pay ! union pd 6union memb]s 9 ? box4 ,= m 9=m,n1 see ,9t]pret,n ,bullet9 ,,it-#ajc1 ,dues ,pd 6a ,union or 6a ,p>;y or ,advisory ,-mittee4 ,box #df--,*>ita# don,ns ,5t] ! am.t y deduct$ f ! employee's e>n+s = don,ns 6regi/]$ *>ities 9 ,canada4 #fa ,box #ej--,,rpp or ,,dpsp a#ab regi/r,n numb] ,5t] ! sev5-digit regi/r,n numb] we issue =a regi/]$ p5.n plan 7,,rpp7 or a def]r$ pr(it %>+ plan 7,,dpsp7 or ! sev5-digit plan id5tific,n numb] we issue = an unregi/]$ =eign p5.n plan "u : y report a p5.n adju/;t 7,,pa74 ,d ? ev5 if yr plan requires only employ] 3tribu;ns4 ,h["e1 if y make 3tribu;ns 6union p5.n funds1 y h 69dicate ! union's plan numb]1 : ! union has 6give y4 ,if y made 3tribu;ns ..6m ?an "o .plan on 2half (! employee1 9s]t only ! numb] (! plan "u : ! employee has ! l>ge/ ,,pa4 ,box #eb--,p5.n adju/;t ,if y h a regi/]$ p5.n plan 7,,rpp7 or a def]r$ pr(it %>+ plan 7,,dpsp71 5t]1 9 doll>s only1 ! am.t (! employee's p5.n adju/;t 7,,pa7 =! ye>4 ,if y h 6prep>e m ?an "o ,t#d slip =! employee 2c ! #fb ,*apit] #b b#ab employee "w$ = y 9 m ?an "o "w loc,n1 report ! ,,pa propor;nately on ea* ,t#d slip4 ,if y _c appor;n ! ,,pa1 report x on "o slip4 ,if an employee "picipates 9 di6]5t p5.n plans t y sponsor$ 7s* z an ,,rpp &a ,,dpsp71 y h 6calculate 8 or h] ,,pa us+ ! .total am.t ( all p5.n cr$its a3umulat$ 0! employee "u all ^! p5.n plans =! ye>4 ,if an employee is on a l1ve ( abs;e & is / a3ru+ p5.na# s]vice or cr$its "u ! plan1 "! is a require;t 6report ! ,,pa on a ,t#d slip4 ,? is true ev5 if ! employee has no employ;t 9come 9 ! tax ye>4 ,adm9i/rators ( multiple employee plans 7,,mep's7 wd report ! ,,pa =! employee on l1ve on a .,t#d;,a slip4 ,l1ve box #eb blank if ! employee "picipat$ 9 yr ,,rpp or ,,dpsp & ."o (! foll[+ applies3 --! calculat$ ,,pa is a negative am.t or z]o2 #fc ,*apit] #b c#ab --! employee di$ dur+ ! ye>2 or --! employee1 ev5 if he or %e is / a memb] (! plan1 no l;g] a3rues new p5.n cr$its 9 ! ye> 7= example1 ! employee has a3ru$ ! maximum numb] ( ye>s ( s]vice 9 respect (! plan74 ,special rules 3c]n+ ! ,,pa ,special calcul,n rules apply1 9 "s circum/.es1 6employees :o3 --left yr employ;t dur+ ! ye>2 -->e on1 or return f1 a l1ve ( abs;e2 --"picipate 9 a sal>y def]ral >range;t2 or --"w = y "p-"t4 ,= m 9=m,n on h[ 6calculate ! ,,pa1 see ,guide ,t#djhd1 ,p5.n ,adju/;t ,guide4 ,if y ne$ m help calculat+ a ,,pa1 see yr p5.n plan adm9i/rator or call \r ,regi/]$ ,plans ,directorate at #fd ,*apit] #b d#ab #a-hjj-bfg-cajj or #fac-ied-jdai 7in ,ottawa74 ,unregi/]$ retire;t plans or >range;ts ,m1sures 5sure t ! uni=m limits on tax-def]r$ retire;t sav+s take 963sid],n sav+s "u ?ree types ( unregi/]$ retire;t plans or >range;ts3 --a specifi$ retire;t >range;t 7,,sra72 --a gov]n;t-sponsor$ retire;t >range;t 7,,gsra72 & --a =eign p5.n plan4 ,= m 9=m,n ab ! ,,pa = ^! types ( plans or >range;ts1 call \r ,regi/]$ ,plans ,directorate at #a-hjj-bfg-cajj or #fac-ied-jdai 7in ,ottawa74 #fe ,box #ed--,payroll ,a3.t e#ab ,numb] ,5t] ! #ae-"* ,a3.t ,numb] t y use 6s5d u yr employees' deduc;ns4 ,? numb] appe>s at ! top ( yr ;,,pd#g;,a /ate;t ( a3.t & 3si/s ( ?ree "ps--! n9e-digit ,busi;s ,numb] 7,,bn71 a two-lr ,program ,id5tifi]1 &a f\r-digit ref];e numb]4 ,yr ,payroll ,a3.t ,numb] %d n appe> on ! two copies (! ,t#d slip t y give 6yr employees4 ,box #ee--,employee's ,,ppip premiums ,5t] ! ,,ppip premiums t y deduct$ = employees "w+ 9 ,quebec4 ,box #ef--,,ppip 9sura# e>n+s ,= employees "w+ 9 ,quebec1 5t] ! .total am.t us$ 6calculate ! employee's ,,ppip premiums1 up 6a maximum ( 4#fb1jjj = #bjji4 #ff ,*apit] #b f#ab ,l1ve ! box blank if3 --"! >e no 9sura# e>n+s2 --! 9sura# e>n+s >e ! same z ! employ;t 9come 9 box #ad2 or --! 9sura# e>n+s >e ov] ! maximum =! ye>4 ,o!r 9=m,n ,! 8,o!r 9=m,n0 >ea at ! bottom (! ,t#d slip has boxes = y 65t] codes & am.ts t relate 6employ;t -mis.ns1 taxa# all[.es & b5efits1 deducti# am.ts1 fi%]s' 9come1 & o!r 5tries if !y apply4 -------------------------------------#ac ,! boxes >e n pre-numb]$ z !y >e 9 ! top "p (! slip4 ,5t] ! codes t apply 6! employee4 ,example ,box3 #dj ,am.t3 4#b1djj.ih #fg ,*apit] #b a#ac ,note ,if m ?an six codes apply 6! same employee1 use an a4i;nal ,t#d slip4 ,d n rep1t all ! data on ! a4i;nal slip4 ,5t] only ! employ]'s "n & a4ress1 &! employee's ,,sin & "n1 & -plete ! requir$ boxes 9 ! 8,o!r 9=m,n0 >ea4 ,report ea* code & am.t only once4 ,codes #cj 6#he--,taxa# all[.es & b5efits1 deducti# am.ts1 employ;t -mis.ns1 & o!r 5tries #cj--,bo>d & lodg+ #ca--,special "w site #cb--,travel 9 a prescrib$ z"o #cc--,m$ical travel assi/.e #cd--,p]sonal use ( employ]'s automobile or motor vehicle #cf--,9t]e/-free & l[-9t]e/ loans #cg--,employee home-reloc,n loan deduc;n #ch--,secur;y op;ns b5efits #fh ,*apit] #b b#ac #ci--,secur;y op;ns deduc;n-- #aaj7#a77d7 #dj--,o!r taxa# all[.es & b5efits #da--,secur;y op;ns deduc;n-- #aaj7#a77d4#a7 #db--,employ;t -mis.ns #dc--,canadian ,=ces p]sonnel & police deduc;n #ec--,def]r$ secur;y op;n b5efits #gj--,municipal (fic]'s exp5se all[.e #ga--,/atus ,9dian employee #gb--,sec;n #abb.c 9come--,employ;t \tside ,canada #gc--,numb] ( "ds \tside ,canada #gd--,pa/ s]vice 3tribu;ns = #aihi or e>li] ye>s :ile a 3tributor #ge--,pa/ s]vice 3tribu;ns = #aihi or e>li] ye>s :ile n a 3tributor #gg--,"w]s' -p5s,n b5efits repd 6! employ] #gh--,fi%]s gross e>n+s #gi--,fi%]s net "pn]%ip am.t #hj--,fi%]s %>ep]son am.t #fi ,*apit] #b c#ac #ha--,place;t or employ;t ag5cy "w]s gross e>n+s #hb--,driv]s ( taxis & o!r pass5g]- c>ry+ vehicles gross e>n+s #hc--,b>b]s or hairdress]s gross e>n+s #hd--,public transit pass #he--,employee-pd premiums = private h1l? s]vices plans ,detail$ 9/ruc;ns = taxa# b5efits ,! foll[+ 9/ruc;ns expla9 h[ 6report ea* (! b5efits 9 ! abv li/4 ,"s ( ^! b5efits m/ 9clude ! gds & s]vices tax 7,,gst7 &! prov9cial sales tax 7,,pst1 or ,,qst 9 ,quebec7 if !y apply1 or ! h>moniz$ sales tax 7,,hst74 ,note ,see ,guide ,t#dacj1 ,employ]s' ,guide --,taxa# ,b5efits & ,all[.es1 = details on h[ 6calculate ! value ( ^! #gj ,*apit] #b d#ac b5efits & : taxa# b5efits >e subject 6,,gst/,,hst4 ,code #cj--,bo>d & lodg+ ,if y provid$ an employee ) free or subsidiz$ h\s+1 or bo>d & lodg+1 5t] code #cj &! correspond+ taxa# am.t4 ,al 9clude ? am.t 9 box #ad4 ,code #ca--,special "w site ,if ! employee rcvd a b5efit = bo>d & lodg+ at a special "w site 9 a prescrib$ z"o & y -plet$ ,=m ;,,td#d1 ,decl>,n ( ,exemp;n--,employ;t at a ,special ,"w ,site1 5t] code #ca &! correspond+ am.t 75t] only ! exempt por;n t relates 6"w sites )9 #cj kilometres f ! ne>e/ urban >ea hav+ at l1/ #dj1jjj p]sons74 ,d n 9clude ? am.t 9 box #ad or "u code #cj4 #ga ,code #cb--,travel 9 a e#ac prescrib$ z"o ,if y provid$ an employee liv+ 9 a prescrib$ z"o ) an am.t = travel assi/.e1 5t] code #cb &! correspond+ am.t4 ,9clude ? am.t 9 box #ad4 ,if any "p 0 = m$ical travel assi/.e1 see code #cc4 ,code #cc--,m$ical travel assi/.e ,if y provid$ an employee liv+ 9 a prescrib$ z"o ) an am.t = m$ical travel assi/.e1 id5tify only ! m$ical "p "u code #cc4 ,5sure ! total (! travel assi/.e is report$ "u code #cb4 ,code #cd--,p]sonal use ( employ]'s automobile or motor vehicle ,if y provid$ an employee )! use ( an automobile or motor vehicle1 5t] #gb ,*apit] #b f#ac code #cd &! am.t repres5t+ ! b5efit4 ,9clude ? am.t 9 box #ad4 ,code #cf--,9t]e/-free & l[- 9t]e/ loans ,if y provid$ an employee ) an 9t]e/- free or l[-9t]e/ loan1 9clud+ a home- pur*ase & home-reloc,n loan1 2c ( an (fice or employ;t 7or 9t5d$ employ;t71 5t] code #cf &! correspond+ taxa# b5efit 7result+ f ! reduc$ 9t]e/74 ,9clude ? am.t 9 box #ad4 ,if any am.t 0 =a home- reloc,n loan1 see code #cg4 ,= m 9=m,n1 see ,9t]pret,n ,bullet9 ,,it-#dba1 ,b5efits 69dividuals1 corpor,ns & %>ehold]s f loans or debt4 ,code #cg--,employee home- reloc,n loan deduc;n ,if ! taxa# b5efit y provid$ 6yr employee "u code #cf is ! result ( an 9t]e/-free or l[-9t]e/ home- #gc ,*apit] #b g#ac reloc,n loan1 y h 6id5tify ! am.t ! employee c deduct "u code #cg4 -------------------------------------#ad ,code #ch--,secur;y op;ns b5efits ,if an employee rcvd a taxa# b5efit "u a corpor,n's agree;t 6issue xs eligi# %>es or units ( mutual fund tru/s 6! employee1 5t] code #ch &! correspond+ am.t4 ,9clude ? am.t 9 box #ad4 ,= m 9=m,n1 g to _+www.cra.gc.ca/stockoptions_:4 ,code #ci--,secur;y op;ns deduc;n--#aaj7#a77d7 ,if ! employee is 5titl$ 6a deduc;n "u p>agraph #aaj7#a77d7 (! ,9come ,tax ,act1 5t] code #ci & "o-half (! am.t y report$ "u code #ch = ^? %>es4 ,= m 9=m,n1 g to _+www.cra.gc.ca/stockoptions_:4 #gd ,code #dj--,o!r taxa# a#ad all[.es & b5efits ,if y provid$ an employee ) taxa# all[.es or b5efits t y did n 9clude else": on ! ,t#d slip1 5t] code #dj &! correspond+ am.t4 ,9clude ? am.t 9 box #ad4 ,see ,guide ,t#dacj1 ,employ]s' ,guide--,taxa# ,b5efits & ,all[.es1 = details on calculat+ taxa# b5efits4 ,code #da--,secur;y op;ns deduc;n--#aaj7#a77d4#a7 ,if ! employee is 5titl$ 6a deduc;n "u p>agraph #aaj7#a77d4#a7 (! ,9come ,tax ,act1 5t] code #da & "o-half (! am.t y report$ "u code #ch = ^? %>es4 ,= m 9=m,n1 g to _+www.cra.gc.ca/stockoptions_:4 ,code #db--,employ;t -mis.ns ,if an employee sold prop]ty or negotiat$ 3tracts = y1 5t] code #ge ,*apit] #b b#ad #db &! am.t (! employee's -mis.ns4 ,9clude ? am.t 9 box #ad4 ,code #dc--,canadian ,=ces p]sonnel & police deduc;n ,a deduc;n f taxa# 9come c 2 claim$ =! am.t ( employ;t e>n+s 79clud+ taxa# all[.e7 ( ,canadian ,=ces p]sonnel & police :o >e deploy$ \tside ,canada on a hi<-risk or curr5t mod]ate-risk op],nal mis.n4 ,? deduc;n c 2 claim$ 0! employee if ^? e>n+s h be5 9clud$ 9 calculat+ 9come1 up 6! maximum rate ( pay e>n$ 0a non-commis.n$ memb] (! ,canadian ,=ces 7approximately 4#f1jjj p] mon?74 ,code #ec--,def]r$ secur;y op;n b5efits ,if an employee rcvs a taxa# b5efit "u a corpor,n's agree;t 6issue xs eligi# publicly li/$ %>es or units ( mutual fund tru/s 6! employee1 & he or %e #gf ,*apit] #b c#ad wants 6def] ! taxa# b5efit until ! 4posi;n (! eligi# securities1 5t] code #ec &! correspond+ am.t4 ,d n 9clude ? am.t 9 box #ad4 ,code #gj--,municipal (fic]'s exp5se all[.e ,if y >e a municipal corpor,n or bo>d & y pay an exp5se all[.e 6an elect$ (fic] 6p]=m ! duties ( t (fice1 5t] ! non-taxa# por;n "u code #gj4 ,code #ga--,/atus ,9dian employee ,if y >e an employ] pay+ non-taxa# sal>y or wages 6a ,/atus ,9dian1 see page #bc4 #gg ,code #gb--,sec;n #abb.c d#ad 9come--,employ;t \tside ,canada ,if yr employee is employ$ \tside ,canada & is 5titl$ 6an ov]s1s employ;t tax cr$it1 9 a3ord.e ) sec;n #abb.c (! ,9come ,tax ,act1 5t] ! qualify+ am.t "u code #gb4 ,see page #bj4 ,code #gc--,numb] ( "ds \tside ,canada ,if yr employee is 5titl$ 6an ov]s1s employ;t tax cr$it1 5t] ! numb] ( qualify+ "ds \tside ,canada "u code #gc4 ,see page #bj4 ,code #gd--,pa/ s]vice 3tribu;ns = #aihi or e>li] ye>s :ile a 3tributor ,if an employee made pa/ s]vice 3tribu;ns 6a regi/]$ p5.n plan 7,,rpp7 = employ;t 9 #aihi or e>li] ye>s #gh ,*apt] #b e#ad :ile a 3tributor 6an ,,rpp1 see 8,box #bj--,,rpp 3tribu;ns0 on page #aj4 ,code #ge--,pa/ s]vice 3tribu;ns = #aihi or e>li] ye>s :ile n a 3tributor ,if an employee made pa/ s]vice 3tribu;ns 6a regi/]$ p5.n plan 7,,rpp7 = employ;t 9 #aihi or e>li] ye>s :ile n a 3tributor 6an ,,rpp1 see 8,box #bj-- ,,rpp 3tribu;ns0 on page #aj4 ,code #gg--,"w]s' -p5s,n b5efits repd 6! employ] ,5t] ! am.t ( "w]s' -p5s,n b5efits repd 6! employ]1 : 0 previ\sly 9clud$ 9 ! employee's sal>y4 ,? all[s employees 6claim a correspond+ deduc;n z o!r employ;t exp5ses on _! 9come tax & b5efit return4 #gi ,code #gh--,fi%]s gross f#ad e>n+s ,see page #ba4 ,code #gi--,fi%]s net "pn]%ip am.t ,see page #ba4 ,code #hj--,fi%]s %>ep]son am.t ,see page #ba4 ,code #ha--,place;t or employ;t ag5cy "w]s gross e>n+s ,see page #ba4 #hj ,code #hb--,driv]s ( taxis g#ad & o!r pass5g]-c>ry+ vehicles gross e>n+s ,see page #ai4 ,code #hc--,b>b]s or hairdress]s gross e>n+s ,see page #ai4 ,code #hd--,public transit pass ,9dividuals c claim ! co/ ( mon?ly or l;g] dur,n public transit passes4 ,public transit 9cludes transit 0local bus1 /reetc>1 subway1 -mut] tra9 or bus1 & local f]ry4 ,eligi# transit passes m/ all[ = -------------------------------------#ae unlimit$ use =! p]iod !y >e valid & m/ 2 = transit 9 ,canada4 #ha ,*apit] #b a#ae ,! public transit pass 9cludes co/s =3 --weekly passes if "! >e at l1/ #d 3secutive weekly passes 9 a #bh-"d p]iod4 ,ea* weekly pass m/ give ! hold] ! "r 6unlimit$ public transit use )9 an un9t]rupt$ p]iod ( #e 6#g "ds2 & --! use ( an eligi# co/-p]-trip electronic pay;t c>d4 ,an eligi# co/-p]-trip electronic pay;t c>d is a c>d t is3 --us$ = at l1/ #cb "o-way trips dur+ an un9t]rupt$ p]iod n exce$+ #ca "ds2 & --issu$ 0a public transit au?or;y t records ! co/ & usage & provides a receipt 6t e6ect4 ,5t] ! total ( am.ts pd 0! employee 7= example1 "? payroll deduc;ns7 6pur*ase public transit passes4 ,al 9clude am.ts t y pd on 2half (! employee t >e report$ z a taxa# b5efit 7code #dj74 #hb ,code #he--,employee-pd b#ae premiums = private h1l? s]vices plans ,an employee c claim1 z a qualify+ m$ical exp5se1 premiums he or %e pd 6a private h1l? s]vices plan4 ,! use ( code #he is op;nal2 h["e1 if y d n use ? code1 we may ask ! employee 6provide support+ docu;ts4 ,h[ 6avoid -mon report+ ]rors ,! mo/ -mon report+ ]rors o3ur :5 y d n correctly -plete ! foll[+ boxes on ! ,t#d slip3 --,box #bd1 ;,,ei 9sura# e>n+s --,box #bf1 ,,cpp/,,qpp p5.na# e>n+s --,box #bh1 ,exempt 7,,cpp/,,qpp1 ;,,ei1 & ,,ppip7 ,! foll[+ "qs & answ]s may help y avoid ^! report+ ]rors & c s]ve z a *eckli/ 2f y file yr 9=m,n return4 #hc ,,cpp/,,qpp "qs c#ae ,0 ! employee exempt f ,,cpp/,,qpp =! 5tire report+ p]iod8 ,if .yes1 put an ;,x 9 box #bh4 ,l1ve boxes #af or #ag & #bf blank4 ,if .no1 make sure t y deduct$ 3tribu;ns = ea* type ( remun],n t is subject 6,,cpp/,,qpp4 ,did ! employee turn #ah or #gj ye>s old dur+ ! report+ p]iod8 ,if .yes1 make sure t y3 --/>t$ 6calculate ! ,,cpp 3tribu;ns & p5.na# e>n+s e6ective ! f/ pay dat$ on or af ! f/ (! mon? foll[+ ! employee's ein+s af ! la/ pay date 9 ! mon? (! employee's sev5? bir?"d4 ,note ,! require;ts >e di6]5t = ,,qpp4 ,= m 9=m,n1 see ,guide #hd ,*apit] #b d#ae ,,tp-#ajae4;,g-;,v1 ,guide = ,employ]s --,s\rce ,deduc;ns & ,3tribu;ns1 : y c get f ,rev5u ,qu@ebec4 ,did ! employee rcv ,,cpp or ,,qpp p5.n b5efits dur+ ! report+ p]iod8 ,if .yes1 make sure t y calculat$ ! ,,cpp 3tribu;ns & p5.na# e>n+s bas$ on ! numb] ( mon?s 2f ! p5.n 2came paya#4 ,note ,! require;ts >e di6]5t = ,,qpp4 ,= m 9=m,n1 see ,guide ,,tp-#ajae4;,g-;,v1 ,guide = ,employ]s--,s\rce ,deduc;ns & ,3tribu;ns1 : y c get f ,rev5u ,qu@ebec4 ,if .no1 l1ve box #bf blank4 ,did y deduct 3tribu;ns f an employee's vac,n pay1 bonuses1 director's fees1 or o!r taxa# b5efits8 ,if .yes1 see ,*apt] #f ( ,guide ,t#djja1 ,employ]s' ,guide-- #he ,*apit] #b e#ae ,payroll ,deduc;ns & ,remitt.es1 = 9=m,n on calculat+ 3tribu;ns = vac,n pay1 bonuses1 & director's fees4 ,= 9=m,n on taxa# b5efits1 see ,guide ,t#dacj1 ,employ]s' ,guide--,taxa# ,b5efits & ,all[.es4 ,if .no1 make sure t y deduct$ 3tribu;ns = ea* type ( remun],n t is subject 6,,cpp or ,,qpp4 ,= m 9=m,n ab ,,cpp 3tribu;ns1 see ,app5dices #a & #b 9 ,guide ,t#djja1 ,employ]s' ,guide--,payroll ,deduc;ns & ,remitt.es4 ,employ;t ,9sur.e 7;,,ei7 "qs ,0 ! employee exempt f ;,,ei =! 5tire report+ p]iod8 ,if .yes1 put an ;,x 9 box #bh4 ,l1ve boxes #ah & #bd blank4 #hf ,*apit] #b f#ae ,if .no1 make sure t y deduct$ premiums = ea* type ( remun],n t is subject 6;,,ei4 ,0 ! employee a /ud5t8 ,if .yes1 make sure t y deduct$ premiums = ea* type ( remun],n t is subject 6;,,ei1 l y d = an ord9>y employee4 ,"! is no age limit = deduct+ ;,,ei premiums4 ,fil+ ,t#d slips ,fil+ ov] ! ,9t]net ,=a descrip;n (! me?ods availa# = fil+ ov] ! ,9t]net1 see 8,*apt] #d--,t#d 9=m,n return0 on page #ag4 ,= an explan,n (! te*nical specific,ns & 9/ruc;ns y ne$ 6file ov] ! ,9t]net1 g to _+www.cra.gc.ca/t4internet_:4 ,d n s5d a pr9t$ copy 6u4 ,y c pr9t "o copy 6keep = yr file4 #hg ,fil+ on electronic m$ia #af ,= an explan,n (! te*nical specific,ns & 9/ruc;ns y ne$ 6file on electronic m$ia 7,,dvd1 ;,,cd1 or diskette71 g to _+www.cra.gc.ca/electronicmedia_:4 ,d n s5d a pr9t$ copy 6u4 ,y c pr9t "o copy 6keep = yr file4 ,note ,9 future ye>s1 ! ,,cra w 2 4cont9u+ ! use ( electronic m$ia 7,,dvd's1 ,,cd's & diskettes74 ,fil+ on pap] ,-plete ."o .copy (! ,t#d slip = ea* employee & s5d !m ) yr ,t#d ,summ>y4 ,5t] ! 9=m,n = two di6]5t employees on "o %eet4 ,? w all[ u 6process yr 9=m,n return fa/]4 ,y c keep a copy (! ,t#d slips &! ,t#d ,summ>y = yr files4 #hh ,4tribut+ ,t#d slips 6yr a#af employees ,y m/ give employees _! ,t#d slips on or 2f ! ..la/ "d ( ,febru>y foll[+ ! cal5d> ye> 6: ! slips .apply1 z foll[s3 --two copies1 s5t 0mail 6_! la/ "kn a4ress2 --two copies1 deliv]$ 9 p]son2 or --"o copy 4tribut$ electronic,y 7= example1 0email7 if y h rcvd ! employee's 3s5t 9 writ+ or electronic =mat4 ,pr9t ! two ,t#d slips t y h 6give 6ea* employee on "o %eet4 ,= secur;y purposes1 .d .n .pr9t yr ,payroll ,a3.t ,numb] 7box #ed7 on ^! copies4 ,note ,if ,t#d slips >e return$ z undeliv]a#1 we su7e/ t y reta9 ! slips )! employee's file4 #hi b#af #ij ,*apt] #c--,t#d ,summ>y c#af ,if y >e fil+ electronic,y1 .d .n s5d u a pap] copy4 ,if y >e fil+ on pap]1 use ! ,t#d ,summ>y1 ,summ>y ( ,remun],n ,pd1 6report ! totals (! am.ts report$ on ! relat$ ,t#d slips4 ,z "p ( \r 3t9u+ ef=ts t[>d su/a9a# develop;t1 we no l;g] mail \ ! pre-pr9t$ ,t#d ,summ>y4 ,y c get a ,t#d ,summ>y f \r ,web site at _+www.cra.gc.ca/forms_: or 0call+ #a-hjj-iei-bbba4 ,-plet+ ! ,t#d ,summ>y ,report am.ts 9 ,canadian doll>s & c5ts1 ev5 if !y 7 pd 9 ano!r curr5cy4 ,see ,9=m,n ,%eet ,,rc#daeb1 ,av]age ,ex*ange ,rates = #bjji4 ,-plete a sep>ate ,t#d ,summ>y = ea* ( yr payroll a3.ts4 ..,! totals y report on yr ,t#d ,summ>y h 6agree )! totals y #ia ,*apit] #c d#af report on yr ,t#d .slips4 ,]rors or omis.ns c cause unnec process+ delays4 ,detail$ 9/ruc;ns ,9 ! >ea at ! top (! ,t#d ,summ>y1 5t] ! #ae-digit ,payroll ,a3.t ,numb] t y use 6s5d u yr employees' deduc;ns1 yr op]at+ or trade "n1 & yr a4ress4 ,ye> ,5t] ! la/ two digits (! cal5d> ye> = : y >e fil+ ! return4 ,l9e #ad--,employ;t 9come ,5t] ! total ( box #ad f all ,t#d slips4 #ib ,l9e #af--,employees' e#af ,,cpp 3tribu;ns ,5t] ! total ( box #af f all ,t#d slips4 ,l9e #ah--,employees' ;,,ei premiums ,5t] ! total ( box #ah f all ,t#d slips4 ,l9e #ai--,employ]'s ;,,ei premiums ,5t] yr %>e ( ;,,ei premiums 7multiply ! employees' total premiums 0! employ]'s premium rate74 ,l9e #bj--,regi/]$ p5.n plan 7,,rpp7 3tribu;ns ,5t] ! total ( box #bj f all ,t#d slips4 #ic ,l9e #bb--,9come tax f#af deduct$ ,5t] ! total ( box #bb f all ,t#d slips4 ,l9e #bg--,employ]'s ,,cpp 3tribu;ns ,5t] yr %>e ( ,,cpp 3tribu;ns4 ,l9e #eb--,p5.n adju/;t ,5t] ! total ( box #eb f all ,t#d slips4 ,l9es #gd & #ge--,canadian- 3troll$ private corpor,ns or un9corporat$ employ]s ,5t] ! social 9sur.e numb]s ( any proprietors or pr9cipal [n]s4 #id ,l9es #gf & #gh--,p]son g#af 63tact ab ? return ,5t] ! "n & teleph"o numb] (a p]son t we c call 6get or cl>ify 9=m,n on ! ,t#d ,summ>y4 ,l9e #hj--,total deduc;ns report$ ,add ! am.ts report$ on l9es #af1 #bg1 #ah1 #ai1 & #bb (! ,t#d ,summ>y4 ,5t] ! total on l9e #hj4 ,l9e #hb--,m9us3 remitt.es ,5t] ! am.t y remitt$ =! ye> "u yr ,payroll ,a3.t ,numb]4 ,note ,a remitt.e t 0 due 9 ,janu>y (! curr5t ye> 7= deduc;ns made 9 ,decemb] (! previ\s ye>7 is 3sid]$ late :5 pd )! previ\s ye>'s 9=m,n return #ie ,*apit] #c h#af 7,t#d1 ,t#d;,a7 & ? return is fil$ af ! remitt.e due date4 ,di6];e ,subtract l9e #hb f l9e #hj4 ,5t] ! di6];e 9 ! space provid$4 ,if "! is no di6];e 2t ! total -------------------------------------#ag deduc;ns y report$ &! am.t y remitt$ =! ye>1 l1ve l9es #hd & #hf blank4 ,g5],y1 we d n *>ge or refund a di6];e ( 4#b or less4 ,l9e #hd--,ov]pay;t ,if ! am.t on l9e #hb is m ?an ! am.t on l9e #hj 7& y d n h 6file ano!r type ( return = ? a3.t numb]71 5t] ! di6];e on l9e #hd4 ,atta* a note 9dicat+ ! r1son =! ov]pay;t & :e!r y want u 6transf] ? am.t 6ano!r a3.t or ano!r ye>1 or refund ! ov]pay;t 6y4 #if ,l9e #hf--,bal.e due a#ag ,if ! am.t on l9e #hj is m ?an ! am.t on l9e #hb1 5t] ! di6];e on l9e #hf4 ,am.t 5clos$ ,fil+ electronic,y--,remit any bal.e [+ sep>ate f yr electronic fil+4 ,y may 2 a# 6pay onl9e us+ ! ,,cra's ,my ,pay;t op;n1 or pay "? yr f9ancial 9/itu;n's teleph"o bank+1 ,9t]net bank+1 or automat$ bank ma*9es4 ,y c al s5d ! pay;t 6any tax c5tre1 )a lr t 9dicates ! tax ye> = : ! pay;t applies1 ! am.t cov]+ yr \t/&+ bal.e1 & yr ,payroll ,a3.t ,numb]4 ,if y d n pay electronic,y1 yr pay;t %d 2 9 ! =m (a *eque or m"oy ord] paya# 6! ,rcvr ,g5]al4 ,! a4resses ( \r tax c5tres >e li/$ at ! 5d ( ? guide4 ,fil+ on pap]--,if y h a bal.e due1 5close ) yr ,t#d return a *eque or m"oy ord] paya# 6! ,rcvr ,g5]al =! bal.e [+4 ,if y remit yr pay;t late1 any #ig ,*apit] #c b#ag bal.e [+ may 2 subject 6p5alties & 9t]e/ at ! prescrib$ rate4 ,note ,reg>d.s (! fil+ me?od1 ,?re%old #b remitt]s m/ remit any bal.e due electronic,y or 9 p]son at _! ,canadian f9ancial 9/itu;n4 ,?re%old #b remitt.es due on or af ,febru>y #bf1 #bjjh t >e rcvd 0! ,,cra at l1/ "o "d 2f ! am.t is due w 2 3sid]$ 6be rcvd 0a f9ancial 9/itu;n4 ,see ,guide ,t#djja1 ,employ]s' ,guide--,payroll ,deduc;ns & ,remitt.es1 = m 9=m,n ab ,?re%old #b remitt+ require;ts4 ,l9e #hh--,total numb] ( ,t#d slips fil$ ,5t] ! total numb] ( ,t#d slips t y >e 9clud+ )! ,t#d ,summ>y4 #ih ,*apt] #d--,t#d 9=m,n c#ag return ,9 all 9/.es1 y h 6file yr ,t#d 9=m,n return on or 2f ! la/ "d ( ,febru>y foll[+ ! cal5d> ye> 6: ! 9=m,n return applies4 ,if ! la/ "d ( ,febru>y is a ,satur"d or ,sun"d1 yr 9=m,n return is due ! next busi;s "d4 ,if y h m ?an "o payroll a3.t1 y w h 6file a sep>ate 9=m,n return = ea* a3.t4 ,s]vice bur1us fil+ returns ,if a s]vice bur1u is fil+ an 9=m,n return = y1 y >e / responsi# =! a3uracy (! 9=m,n &= any bal.e [+4 ,bran* (fices fil+ returns ,if ! bran* (fice (a -pany has s5t 9 ,,cpp 3tribu;ns1 ;,,ei premiums1 & 9come tax deduc;ns "u a sep>ate a3.t t only t bran* uses1 file ! ,t#d 9=m,n return ( t bran* z a sep>ate return4 #ii ,fil+ me?ods d#ag ,if y file #a 6#ej ,t#d slips1 we 5c\rage y 6file ov] ! ,9t]net 9 e,xt5si# m>k-up language 7,,xml7 0,9t]net ,file ,transf]4 ,h["e1 y c file up 6#ej ,t#d slips on electronic m$ia 7,,dvd1 ;,,cd1 or diskette7 or on pap]4 ,/>t \tl9e ,e6ective ,janu>y #a1 #bjaj1 if y file m ?an #ej ,t#d slips =a cal5d> ye>1 y m/ file ! return ov] ! ,9t]net4 ,if y d n1 y >e lia# 6a p5alty4 ,= m 9=m,n1 see page #e4 ,5d \tl9e ,if y use -m]cial or in-h\se-develop$ payroll s(tw>e 6manage yr busi;s1 y c file up 6#aej ,,mb 0,9t]net ,file ,transf]4 ,= example1 a s]vice bur1u c file multiple ,t#d returns 9 "o submis.n1 provid$ ! total submis.n does n exce$ ! #aej ,,mb re/ric;n4 #ajj ,*apt] #d e#ag ,note ,if yr return is m ?an #aej ,,mb1 y c ei -press yr return or y c divide x s t ea* submis.n is no m ?an #aej ,,mb4 ,= m 9=m,n ab ^! fil+ me?ods1 g to _+www.cra.gc.ca/t4internet_:4 ,fil+ ov] ! ,9t]net --,9t]net ,file ,transf]--,? 3v5i5t fil+ me?od is = employ]s :o use -m]cial or in-h\se-develop$ payroll s(tw>e 6manage _! busi;s4 ,9t]net ,file ,transf] all[s y 6transmit a return )a maximum file size ( .#aej .,,mb4 ,all y ne$ is a ,web br[s] 63nect 6! ,9t]net1 & yr s(tw>e w cr1te1 pr9t1 & save yr electronic ,t#d 9=m,n return 9 ,,xml =mat4 ,= 9=m,n ab ? fil+ me?od1 3tact yr s(tw>e publi%] or g to _+www.cra.gc.ca/t4internet_:4 #aja ,*apt] #d f#ag --,t#d ,desktop applic,n--,? 3v5i5t fil+ me?od is = employ]s :o h 6file .#a .6.#gj ,t#d slips4 ,? d[nloada# desktop applic,n lets y cr1te1 save1 pr9t1 & submit yr electronic ,t#d 9=m,n return1 : 9cludes ! ,t#d slips &! relat$ ,t#d ,summ>y4 ,= 9=m,n ab ? fil+ me?od1 g to _+www.cra.gc.ca/t4internet_:4 --,t#d ,web =ms--,? 3v5i5t fil+ me?od is = employ]s :o h 6file .#a .6.#c ,t#d slips4 ,) ,t#d ,web =ms1 all y ne$ is a -pati# ,web br[s] 6-plete1 pr9t1 & transmit yr ,t#d 9=m,n return1 : 9cludes ! ,t#d slips &! relat$ ,t#d ,summ>y4 -------------------------------------#ah ,= 9=m,n ab ? fil+ me?od1 g to _+www.cra.gc.ca/t4internet_:4 ,9t]net fil+ is availa# f ,janu>y #aa1 #bjaj1 6e>ly ,decemb] #bjaj4 #ajb ,web a3ess code a#ah ,6file yr return us+ ,9t]net ,file ,transf]1 ,t#d ,desktop applic,n1 or ,t#d ,web =ms1 y ne$ a ,web a3ess code 7,,wac74 ,if y qualify1 y w rcv a lr provid+ y ) yr ,,wac4 ,if y d n rcv a ,,wac1 call \r help desk at #a-hgg-cbb-ghdi4 ,note ,s]vice bur1us use _! [n ,payroll ,a3.t ,numb] & ,web a3ess code 7,,wac7 --.n ! ,,wac ( ea* (! ,t#d 9=m,n returns 9 ! submis.n--6submit ! file4 ,my ,busi;s ,a3.t 7,my,,ba7 ,my,,ba all[s y 6file yr ,t#d 9=m,n return 7up 6#c.e ,,mb7 ov] ! ,9t]net ..)\t a ,web a3ess .code1 us+ ,t#d ,web =ms or ,9t]net ,file ,transf]4 ,y c al v]ify :e!r yr return has be5 process$1 view yr payroll a3.t bal.e & transac;ns1 #ajc ,*apt] #d b#ah view yr remitt+ require;ts1 & a3ess o!r s]vices = yr payroll a3.t4 ,busi;s [n]s c au?orize _! employees & repres5tatives 7= example1 s]vice bur1us7 6h onl9e a3ess 6_! payroll a3.t 9=m,n4 ,au?oriz$ employees & repres5tatives use ! 8,repres5t a cli5t0 s]vice 6a3ess 9=m,n & onl9e s]vices on 2half ( busi;s [n]s4 ,log 9 6,my,,ba us+ yr epass us] ,,id & pass^w4 ,if y d n h an epass1 y w h 6regi/] = "o at _+www.cra.gc.ca/mybusinessaccount_:4 ,pl1se note t x may take up 6five busi;s "ds 6get yr ,,cra secur;y code 9 ! mail4 ,= details1 g to _+www.cra.gc.ca/_& mybusinessaccount_:4 ,fil+ on pap] ,if y file #a 6#ej ,t#d slips1 we 5c\rage y 6file ov] ! ,9t]net 9 e,xt5si# m>k-up language 7,,xml7 0,9t]net ,file #ajd ,*apt] #d c#ah ,transf]4 ,h["e1 y c file up 6#ej ,t#d slips on pap]4 ,af y -plete yr .pap] return1 mail x to3 ,ottawa ,te*nology ,c5tre ,canada ,rev5ue ,ag5cy #hge ,h]on ,road ,ottawa ,,on ,k#a;,a #a;,g#i #aje d#ah #ajf ,*apt] #e--,af y file e#ah ,:5 we rcv yr 9=m,n return1 we *eck x 6see if y h prep>$ x correctly4 ,af an 9itial review1 we 5t] yr return 96\r process+ sy/em1 : captures ! 9=m,n & p]=ms v>i\s valid;y & balanc+ *ecks4 ,if "! >e any pro#ms1 we may 3tact y4 ,we al v]ify ! calcul,ns y made on ! ,t#d slips 6make sure t ! p5.na# & 9sura# e>n+s y report$ agree )! ,,cpp & ;,,ei deduc;ns y remitt$4 ,= m 9=m,n1 see ,*apt] #d ( ,guide ,t#djja1 ,employ]s' ,guide--,payroll ,deduc;ns & ,remitt.es4 ,am5d+1 c.ell+1 a4+1 or replac+ slips ,am5d+ slips ,af y file yr 9=m,n return1 y may notice t y made an ]ror :5 prep>+ ! ,t#d slips4 ,if s1 y w h 6prep>e am5d$ slips 6correct ! 9=m,n4 #ajg ,*apt] #e f#ah ,if y rcv a p5.na# & 9sura# e>n+s review 7,,pier7 report1 d n s5d u am5d$ slips4 ,9/1d1 respond 6! ,,pier advis+ (! *anges requir$ =! employees on ! li/+4 ,= m 9=m,n1 see ,*apt] #d ( ,guide ,t#djja1 ,employ]s' ,guide--,payroll ,deduc;ns & ,remitt.es4 ,am5d+ slips electronic,y ,no matt] h[ y orig9,y fil$1 ! me?od = fil+ an am5d$ return 7c.ell+ or am5d+ slips7 is bas$ on ! numb] ( am5d$ slips4 ,g to _+www.cra.gc.ca/t4internet_: & select ! 8,am5d+ returns0 op;n4 ,am5d+ pap] slips ,cle>ly id5tify ! new slips z am5d$ slips 0writ+ 8,,am5d$0 at ! top ( ea* slip4 ,make sure y -plete all ! nec boxes1 9clud+ ! 9=m,n t 0 correct on ! orig9al slip4 ,s5d two copies (! am5d$ #ajh ,*apt] #e g#ah slips 6! employee 9 ! same way y s5t ! orig9als4 ,s5d "o copy (! am5d$ slips 6any tax c5tre )a lr expla9+ ! r1son =! am5d;t4 ,! a4resses ( \r tax c5tres >e li/$ at ! 5d ( ? guide4 ,d n file an am5d$ ,t#d ,summ>y4 ,c.ell+ slips ,c.ell+ slips electronic,y ,a c.ell$ slip is 3sid]$ 6be ! same z an am5d$ slip4 ,see 8,am5d+ slips electronic,y0 abv4 ,c.ell+ pap] slips ,s5d u a copy (! orig9al cle>ly m>k$ 8,,c.ell$40 ,! a4resses ( \r tax c5tres >e li/$ at ! 5d ( ? guide4 ,d n file a c.ell$ ,t#d ,summ>y4 ,s5d two copies (! c.ell$ slip 6! employee 9 ! same way y s5t ! orig9als4 #aji ,*apt] #e h#ah ,note ,if y notice ]rors on ! slips .2f y file !m ) u1 y c correct !m 0prep>+ new 9=m,n slips & .remov+ any 9correct copies f ! return4 ,if y d n prep>e a new slip1 9itial any *anges y make on ! slip4 ,2 sure 6al correct ! ,t#d ,summ>y4 -------------------------------------#ai ,a4+ slips ,af y file yr ,t#d 9=m,n return1 y may 4cov] t y ne$ 6s5d u a4i;nal ,t#d slips4 ,if y h orig9al slips t 7 n fil$ ) yr return1 file !m sep>ately ei electronic,y or on pap]4 ,if "! >e m ?an #ej slips1 !y m/ 2 fil$ electronic,y4 ,a4+ slips electronic,y ,we a3ept a4i;nal orig9al ,t#d slips 9 electronic =mat4 ,g to _+www.cra.gc.ca/t4internet_:4 #aaj ,a4+ slips on pap] a#ai ,:5 submitt+ a4i;nal slips on pap]1 cle>ly id5tify ! new slips 0writ+ 8,,a4i;nal0 at ! top ( ea* slip4 ,s5d a copy (! slips 6any tax c5tre4 ,! a4resses ( \r tax c5tres >e li/$ at ! 5d ( ? guide4 ,d n file an a4i;nal ,t#d ,summ>y4 ,replac+ slips ,if y issue ,t#d slips 6replace copies yr employees lo/ or de/roy$1 d n s5d u a copy4 ,cle>ly id5tify !m z .duplicate .copies1 & keep a copy = yr records4 ,p5.n adju/;t 7,,pa7 ,y h 6recalculate a p5.n adju/;t 7,,pa7 :5 bo? (! foll[+ 3di;ns >e met3 --an employee returns f a l1ve ( abs;e or a p]iod ( reduc$ s]vices2 & #aaa ,*apt] #e b#ai --b5efits >e retroactively provid$ =! p]iod 3c]n$4 ,if a recalculat$ ,,pa applies1 y h 6report an am5d$ ,,pa = ea* ye> af #aihi t is a6ect$ 0! l1ve4 ,y .d .n h 6report an am5d$ ,,pa :5 ! di6];e 2t ! previ\sly report$ ,,pa &! am5d$ ,,pa ..is less ?an .4#ej4 ,h["e1 y .d .h 6report "o if an employee asks y 6a3urately report ! ,,pa1 or if we ask y 6report ! am5d$ ,,pa4 ,=! ye>s 9 : y did n previ\sly report a ,,pa =! employee1 y h 6file an am5d$ ,t#d slip %[+ ! correct ,,pa4 ,if y previ\sly report$ a ,,pa =! employee 9 a "picul> ye>1 y h 6%[ ! .total ,,pa t applies = t ye> on an am5d$ ,t#d slip4 ,= 9=m,n on recalculat+ a ,,pa1 see ,guide ,t#djhd1 ,p5.n ,adju/;t ,guide4 ,= 9=m,n on calculat+ & report+ a pa/ s]vice p5.n adju/;t 7,,pspa71 see ,guide ,t#dajd1 ,pa/ ,s]vice ,p5.n ,adju/;t ,guide4 #aab ,data us$ 0o!r programs c#ai ,o!r f$]al gov]n;t de"p;ts use ,t#d 9=m,n4 ,= example1 ,human ,res\rces & ,skills ,develop;t ,canada 7,,hrsdc7 uses ! 9=m,n on ! ,t#d slip 6update a p]son's .record .( .e>n+s file4 ,! 9=m,n on ,,cpp 3tribu;ns t we s5d 6,,hrsdc det]m9es ! ,,cpp b5efits t a p]son w rcv4 #aac d#ai #aad ,*apt] #f--,special e#ai situ,ns ,b>b]s & hairdress]s1 & driv]s ( taxis & o!r pass5g]-c>ry+ vehicles ,if ^! "w]s .>e yr employees1 y h 6deduct ,,cpp 3tribu;ns1 ;,,ei premiums1 ,,ppip premiums1 & 9come tax z y wd = regul> employees4 ,if ^! "w]s .>e .n yr employees1 y h 6-plete a ,t#d slip = ;,,ei & ,,ppip purposes only4 ,-plete ! foll[+ 5tries on ! slip4 ,employ]'s "n ,5t] yr op]at+ or trade "n4 ,employee's "n & a4ress ,5t] ! "w]'s "n & a4ress1 9clud+ ! prov9ce or t]ritory & po/al code4 #aae ,box #aj--,prov9ce ( f#ai employ;t ,5t] ! prov9cial or t]ritorial a2revi,n 6%[ ": ! "w] report$ = "w 7see ! li/ on page #i74 ,box #ab--,social 9sur.e numb] ,5t] ! social 9sur.e numb] 7,,sin7 %[n on ! "w]'s ,,sin c>d4 ,box #ad--,employ;t 9come ,l1ve ? box blank4 ,see 8,o!r 9=m,n0 2l4 ,box #ah--,employee's ;,,ei premiums ,5t] ! ;,,ei premiums remitt$ on 2half (! "w] 7"w]'s "p only74 #aaf ,box #bd--;,,ei 9sura# g#ai e>n+s ,5t] ! am.t (! "w]'s 9sura# e>n+s on : y calculat$ ! ;,,ei premium4 ,box #bi--,employ;t code ,5t] ! appropriate code =! o3up,n (! "w]4 ,9 box #bi1 5t] code #ac =a .b>b] or .hairdress] or .code .#ab =a .taxi .driv] or ..driv] ( ano!r pass5g]-c>ry+ .vehicle4 ,box #ee--,employee's ,,ppip premiums ,5t] ! ,,ppip premiums remitt$ on 2half (! "w] 7"w]'s "p only7 :ile he or %e "w$ 9 ,quebec4 ,box #ef--,,ppip 9sura# e>n+s ,= "w]s "w+ 9 ,quebec1 5t] ! .total am.t us$ 6calculate ! "w]s' #aag ,*apt] #f h#ai ,,ppip premiums1 up 6a maximum ( 4#fb1jjj = #bjji4 ,o!r 9=m,n ,5t] ! am.ts t relate 6! gross e>n+s (! "w]1 us+ .code .#hc =a .b>b] or .hairdress] & .code .#hb =a .taxi .driv] or ..driv] ( ano!r pass5g]-c>ry+ .vehicle4 -------------------------------------#bj ,employees ) p[] saws or tree trimm]s ,if y >e an employ] 9 ! =e/ry busi;s1 y may h employees :o1 ac 6_! 3tracts1 h 6use _! [n p[] saws or tree trimm]s at _! [n exp5se4 ,9 box #ad1 8,employ;t 9come10 9clude r5tal pay;ts y made 6employees =! use ( _! [n p[] saws or tree trimm]s4 ,y %d n reduce ! am.t 9 box #ad 0! co/ or value ( saws1 trimm]s1 "ps1 gasol9e1 or any o!r mat]ials ! employee supplies4 #aah ,employees \tside ,canada a#bj ,9 situ,ns ": y pay ,,cpp on 2half ( yr employee :o is "w+ \tside ,canada1 = all or "p (! ye>1 y h 6prep>e a ,t#d slip4 ,see page #aa1 8,box #bi-- ,employ;t code10 = specific ,t#d report+ 9/ruc;ns4 ,ov]s1s employ;t tax cr$it ,if y employ a resid5t ( ,canada 6"w \tside ,canada = m ?an six 3secutive mon?s1 ! employee may 2 5titl$ 6an ov]s1s employ;t tax cr$it4 ,! six 3secutive mon?s ( employ;t c />t 9 ! curr5t ye> or 9 a previ\s ye>4 ,! employ;t duties p]=m$ \tside ,canada m/ ei 2 6get a 3tract =! employ] or relate 6a 3tract "u : ! employ] c>ri$ on busi;s \tside ,canada4 ,see ,9t]pret,n ,bullet9 ,,it-#dig1 ,ov]s1s ,employ;t ,tax ,cr$it1 & ,*apt] #g ( ,guide ,t#djja1 ,employ]s' ,guide--,payroll ,deduc;ns & ,remitt.es4 #aai ,h[ 6-plete ! ,t#d slip b#bj ,box #ad--,employ;t 9come ,report ! total am.t ( remun],n y pd t relates 6any employ;t \tside ,canada4 ,d ? ev5 if an employee has rcvd a lr ( au?oriz,n f a tax s]vices (fice or tax c5tre t all[s y 6reduce ! am.t ( 9come tax y deduct f ! employee's 9come4 ,on ! slip1 %[ ! 9come t qualifies =! reduc;n &! numb] ( "ds ! employee "w$ \tside ,canada4 ,9 ! 8,o!r 9=m,n0 >ea1 5t] 9 "o (! boxes code #gb &! 9come qualify+ "u sec;n #abb.c (! ,9come ,tax ,act4 ,al 5t] 9 "o (! boxes code #gc &! numb] ( "ds ! employee "w$ \tside ,canada4 ,! numb] ( "ds %d 2 a ?ree-digit numb] t y 5t] at ! 2g9n+ (! box 8,am.t40 ,example ,box3 #gc ,am.t3 #jhi #abj ,fi%] e>n+s c#bj ,fi%] e>n+s >e report$ on ! ,t#d slip4 ,! ,t#d;,f slip is no l;g] availa# or a3ept$4 ,fi%] e>n+s 7= example1 proce$s (! cat* pd 6a self-employ$ fi%]7 & employ;t 9come 7= example1 plant 9come7 c 2 report$ on ! same ,t#d slip or on sep>ate ,t#d slips4 ,! 9/ruc;ns t foll[ >e = fi%] e>n+s pd 6a self-employ$ fi%]4 ,= 9/ruc;ns on pay+ employ;t 9come 6an employee1 see ! detail$ 9/ruc;ns t />t on page #h4 ,note ,d n use code #gh1 #gi1 or #hj 6report employ;t 9come4 ,use box #ad4 ,see 8,box #ad--,employ;t 9come0 on page #i4 ,= m 9=m,n on fi%] e>n+s1 see ,guide ,t#djje1 ,fi%]s & ,employ;t ,9sur.e4 #aba ,employ]'s "n d#bj ,5t] yr op]at+ or trade "n4 ,employee's "n & a4ress ,5t] ! fi%]'s "n & a4ress1 9clud+ ! prov9ce or t]ritory & po/al code4 ,box #aj--,prov9ce ( employ;t ,5t] ! prov9cial or t]ritorial a2revi,n 69dicate ": ! fi%] report$ = "w 7see ! li/ on page #i74 ,box #ab--,social 9sur.e numb] ,5t] ! social 9sur.e numb] 7,,sin7 %[n on ! fi%]'s ,,sin c>d4 ,box #ad--,employ;t 9come ,l1ve blank4 ,fi%] e>n+s >e report$ us+ codes #gh1 #gi1 & #hj4 ,see ! 8,o!r 9=m,n--,fi%] e>n+s0 sec;n 2l4 #abb ,boxes #af & #ag-- e#bj ,employee's ,,cpp/,,qpp 3tribu;ns ,d n -plete ? box4 ,fi%] e>n+s >e n subject 6,,cpp/,,qpp 3tribu;ns4 ,box #ah--,employee's ;,,ei premiums ,5t] ! ;,,ei premiums y deduct$ f ! fi%]'s gross e>n+s4 ,box #bd--;,,ei 9sura# e>n+s ,5t] ! am.t (! fi%]'s 9sura# e>n+s on : y calculat$ ! ;,,ei premiums4 ,box #bh--,exempt 7,,cpp/,,qpp1 ;,,ei1 & ,,ppip7 ,5t] an ;,x "u ,,cpp/,,qpp 7fi%]'s e>n+s >e n p5.na#74 #abc ,box #bi--,employ;t code f#bj ,5t] employ;t code #ag4 ,box #ee--,employee's ,,ppip premiums ,5t] ! ,,ppip premiums y deduct$ f gross e>n+s ( fi%]s "w+ 9 ,quebec4 -------------------------------------#ba ,box #ef--,,ppip 9sura# e>n+s ,= fi%]s "w+ 9 ,quebec1 5t] ! .total am.t us$ 6calculate ! fi%]'s ,,ppip premiums1 up 6a maximum ( 4#fb1jjj = #bjji4 ,o!r 9=m,n--,fi%] e>n+s ,code #gh--,fi%]s gross e>n+s ,5t] ! am.t pd or paya# 6! fi%] f ! proce$s (a cat*4 .,d .n 9clude ? am.t 9 box #ad4 #abd ,*apt] #f a#ba ,9 a4i;n1 report ei ! net "pn]%ip or [n] am.t us+ code #gi .or ! %>ep]son am.t us+ code #hj4 ,note ,^! e>n+s d n 9clude am.ts pd =a cat* or "p (a cat* made 0o!r p]sons :o 7 n memb]s (! crew4 ,= m 9=m,n1 see 8,calculat+ ! 9sura# e>n+s (a fi%]0 9 ,guide ,t#djje1 ,fi%]s & ,employ;t ,9sur.e4 ,code #gi--,fi%]s net "pn]%ip am.t ,5t] ! am.t t is ! product (! gross e>n+s am.t 7or gross value (! cat*7 report$ "u code #gh1 m9us ! #be@3p prescrib$ am.t &! total am.t pd 6! %>ep]sons report$ "u code #hj1 multipli$ 0yr "pn]%ip agree;t alloc,n4 7,see ,example #e 9 ,guide ,t#djje1 ,fi%]s & ,employ;t ,9sur.e47 ,9clude ? am.t 9 #abe ,*apt] #f b#ba box #bd 7box #ef = fi%]s 9 ,quebec74 ,d n 9clude ? am.t 9 box #ad4 ,code #hj--,fi%]s %>ep]son am.t ,5t] ! am.t pd or paya# 6! fi%] f ! proce$s (a cat* bas$ on ! %>+ >range;t agre$ 62f emb>k+ on ! fi%+ trip4 ,9clude ? am.t 9 box #bd 7box #ef = fi%]s 9 ,quebec7 &) code #gh4 .,d .n 9clude ? am.t 9 box #ad4 ,place;t or employ;t ag5cy "w]s ,^! guidel9es apply 6employees/"w]s 5gag$ 0place;t or employ;t ag5cies1 9 ! foll[+ f\r situ,ns3 --ag5cy t hires ! employee2 --ag5cy t pays ! "w]2 --ag5cy ^: cli5t pays ! "w]2 or --ag5cy t hires a "w] "u a 3tract = s]vice4 #abf ,ag5cy t hires ! employee c#ba ,an ag5cy t hires an employee 7ev5 if he or %e is locat$ at a cli5t's premises7 has 6deduct ,,cpp/,,qpp 3tribu;ns1 ;,,ei premiums1 9come tax1 & ,,ppip premiums 7= "w]s 9 ,quebec7 f am.ts pd 6^! employees4 ,! ag5cy al has 6report ^! am.ts on a ,t#d slip =! employee4 ,ag5cy t pays ! "w] ,if an ag5cy places a "w] 9 employ;t "u ! direc;n & 3trol (a cli5t (! ag5cy &! ag5cy pays ! "w]1 ! ag5cy is n requir$ 6deduct 9come tax1 b is requir$ 6deduct ,,cpp/,,qpp 3tribu;ns1 ;,,ei premiums1 & ,,ppip premiums 7= "w]s 9 ,quebec71 f am.ts pd 6^! "w]s4 ,! ag5cy al has 6report ^! am.ts on a ,t#d slip =! "w]4 #abg ,ag5cy ^: cli5t pays ! "w] d#ba ,if an ag5cy places a "w] 9 employ;t "u ! direc;n & 3trol (a cli5t (! ag5cy &! cli5t (! ag5cy pays ! "w]1 ! cli5t is requir$ 6deduct ,,cpp/,,qpp 3tribu;ns & 9come tax b is n requir$ 6deduct ;,,ei premiums or ,,ppip premiums 7= employees 9 ,quebec74 ,! cli5t (! ag5cy has 6report ^! am.ts on a ,t#d slip4 ,ag5cy t hires a "w] "u a 3tract = s]vice ,an ag5cy t hires a "w] "u a 3tract = s]vice 7t is1 an 9dep5d5t "w]7 is n requir$ 6deduct ,,cpp/,,qpp 3tribu;ns1 ;,,ei premiums1 ,,ppip premiums1 or 9come tax s9ce ! "w] is self-employ$4 ,2c ! "w] is self-employ$1 nei ! ag5cy nor ! cli5t is requir$ 6file a ,t#d slip4 ,h["e1 y may 2 requir$ 6file a ,t#d;,a slip4 ,see ,guide ,,rc#daeg1 ,deduct+ ,9come ,tax on ,p5.n1 & ,o!r #abh ,*apt] #f e#ba ,9come & ,fil+ ! ,t#d;,a ,slip & ,summ>y4 ,9 all cases1 except ": an ag5cy hires a "w] "u a 3tract = s]vice1 y -plete ! ,t#d slip z foll[s3 ,employ]'s "n ,5t] yr op]at+ or trade "n4 ,employee's "n & a4ress ,5t] ! employee's "n & a4ress1 9clud+ ! prov9ce or t]ritory & po/al code4 ,box #aj--,prov9ce ( employ;t ,5t] ! prov9cial or t]ritorial a2revi,n 6%[ ": ! employee report$ 6"w 7see ! li/ on page #i74 #abi ,box #ab--,social 9sur.e f#ba numb] ,5t] ! social 9sur.e numb] 7,,sin7 %[n on ! employee's/"w]'s ,,sin c>d4 ,box #ad--,employ;t 9come ,report ! gross e>n+s 2f deduc;ns only if ! ag5cy hir$ ! employee4 ,if ! ag5cy pd ! "w] or ! ag5cy's cli5t pd ! "w]1 l1ve ? box blank4 ,see 8,code #ha0 2l4 ,boxes #af & #ag--,employee's ,,cpp/,,qpp 3tribu;ns ,5t] ! ,,cpp/,,qpp 3tribu;ns y deduct$ f ! employee's/"w]'s gross e>n+s4 ,box #ah--,employee's ;,,ei premiums ,5t] ! ;,,ei premiums y deduct$ f ! employee's/"w]'s gross e>n+s1 un.s ! #acj ,*apt] #f g#ba ..ag5cy's cli5t pd ! ."w]1 9 : case y l1ve ? box blank4 -------------------------------------#bb ,box #bb--,9come tax deduct$ ,5t] ! total 9come tax y deduct$ f ! employee's/"w]'s remun],n4 ,? 9cludes ! f$]al1 prov9cial 7except ,quebec71 & t]ritorial taxes t apply4 ,if ! ..ag5cy pd ! ."w]1 l1ve ? box blank4 ,box #bd--;,,ei 9sura# e>n+s ,5t] ! am.t (! employee's/"w]'s 9sura# e>n+s on : y calculat$ ! ;,,ei premiums4 ,if ! ..ag5cy's cli5t pd ! ."w]1 l1ve ? box blank4 ,box #bf--,,cpp/,,qpp p5.na# e>n+s ,5t] ! am.t (! employee's/"w]'s p5.na# e>n+s on : y calculat$ ! ,,cpp/,,qpp 3tribu;ns4 #aca ,box #bi--,employ;t code a#bb ,5t] employ;t code #aa4 ,if ! ..ag5cy hir$ ! .employee1 l1ve ? box blank4 ,box #ee--,employee's ,,ppip premiums ,5t] ! ,,ppip premiums y deduct$ f ! employee's/"w]'s gross e>n+s :ile he or %e "w$ 9 ,quebec4 ,if ! ..ag5cy's cli5t pd ! ."w]1 l1ve ? box blank4 ,box #ef--,,ppip 9sura# e>n+s ,= employees/"w]s "w+ 9 ,quebec1 5t] ! .total am.t us$ 6calculate ! employee's ,,ppip premiums1 up 6a maximum ( 4#fb1jjj = #bjji4 ,if ! ..ag5cy's cli5t pd ! ."w]1 l1ve ? box blank4 ,code #ha ,9 ! 8,o!r 9=m,n0 >ea at ! bottom (! ,t#d slip1 use code #ha & 5t] ! #acb gross e>n+s ( place;t & employ;t b#bb ag5cy "w]s4 ,if ! ..ag5cy hir$ ! .employee1 l1ve ? box blank4 ,repay;t ( sal>y or wages 0an employee ,:5 an employee repays an employ]1 9 ! same or a lat] ye>1 = sal>y or wages pd :5 ! employee did n p]=m 8 or h] duties 7= example1 ! employee 0 ill & rcvd pay;ts f a wage-loss replace;t plan71 ! repay;t is 3sid]$ 6be a repay;t ( sal>y & wages4 ,x may 2 claim$ z a deduc;n on ! employee's 9come tax & b5efit return4 ,y %d give ! employee a lr 3firm+ ! date &! am.t repd4 ,note ,y _c adju/ ! employee's ,t#d slip 6reduce ! total employ;t 9come or ! ,,cpp p5.na# & ;,,ei 9sura# e>n+s4 ,9 a4i;n1 y _c adju/ yr pay records 6reflect ! am.t (! repay;t4 ,yr "p = #acc ,*apt] #d c#bb ,,cpp p5.na# & ;,,ei 9sura# e>n+s is n refunda#4 ,example ,9 ,septemb] #bjji1 ,pet] 2came ill & 0 una# 6"w4 ,y 3t9ue 6pay 8 regul> sal>y4 ,9 ,febru>y #bjaj1 he 2g9s 6rcv pay;ts f a wage-loss replace;t plan & repays y ! am.t ( sal>y he rcvd f ,septemb] #bjji 6,febru>y #bjaj4 ,d n adju/ 8 #bjji ,t#d slip 6reduce ! total employ;t 9come & ,,cpp p5.na# & ;,,ei 9sura# e>n+s or ! curr5t-ye> pay records 6reflect ! am.t ( repay;t4 ,pet] c claim a deduc;n =! repay;t on 8 #bjaj 9come tax & b5efit return 0provid+ a copy (! lr y gave hm 3firm+ ! date &! am.t repd4 ,sal>y def]ral >range;ts ,a sal>y def]ral >range;t is a plan or >range;t made 2t an employee & an employ]4 ,"u s* an >range;t1 an #acd ,*apt] #f d#bb employee po/p"os rcvg sal>y & wages 6a lat] ye>4 ,tr1t ! def]r$ sal>y & wages z employ;t 9come 9 ! ye> ! employee e>ns ! am.t4 ,report x on ! employee's ,t#d slip = t ye>4 ,prescrib$ plans or >range;ts ,prescrib$ plans or >range;ts describ$ 9 adv.e 9come tax rul+ ,,atr#ci1 ,def]r$ ,sal>y ,l1ve ,plan1 >e n cov]$ 0! abv sal>y-def]ral rules4 ,tr1t ! def]r$ am.ts 9 ^! cases z 9come 9 ! ye> ! employee .rcvs !m4 ,report ! 9come on ! employee's ,t#d slip = t ye>4 ,6f9d \ h[ 6report p5.n adju/;ts "u ^! circum/.es1 see ,guide ,t#djhd1 ,p5.n ,adju/;t ,guide4 #ace ,sal>y pd :ile ! "picipant e#bb is "w+ ,h[ 6-plete ! ,t#d slip ,prep>e ! ,t#d slip 9 ! foll[+ way :5 y pay a sal>y 6! "picipant ..:ile he or %e is ."w+4 ,box #ad--,employ;t 9come ,5t] ! "picipant's .net sal>y 7! sal>y m9us ! def]r$ am.ts7 :ile ! p]son 0 "w+4 ,boxes #af & #ag--,employee's ,,cpp/,,qpp 3tribu;ns ,5t] ! ,,cpp/,,qpp 3tribu;ns y deduct$ f ! "picipant's .net sal>y 7! sal>y m9us ! def]r$ am.ts7 :ile ! p]son 0 "w+4 #acf ,box #ah--,employee's f#bb ;,,ei premiums ,5t] ! ;,,ei premiums y deduct$ f ! "picipant's .gross sal>y 79clud+ def]r$ am.ts7 :ile ! p]son 0 "w+4 ,box #bb--,9come tax deduct$ ,5t] ! .total 9come tax y deduct$ f ! employee's remun],n4 ,? 9cludes ! f$]al1 prov9cial 7except ,quebec71 & t]ritorial taxes t apply4 -------------------------------------#bc ,box #bd--;,,ei 9sura# e>n+s ,5t] ! am.t ( 9sura# e>n+s on : y calculat$ ! employee's ;,,ei premiums4 ,box #bf--,,cpp/,,qpp p5.na# e>n+s ,5t] ! am.t (! "picipant's p5.na# e>n+s on : y calculat$ ! ,,cpp/,,qpp 3tribu;ns4 #acg ,box #bh--,exempt a#bc 7,,cpp/,,qpp1 ;,,ei1 & ,,ppip7 ,d n -plete ! ,,cpp/,,qpp1 ;,,ei1 or ,,ppip "p ( ? box1 un.s ! e>n+s 7 exempt =! .5tire p]iod ( employ;t4 ,box #ee--,employee's ,,ppip premiums ,5t] ! ,,ppip premiums y deduct$ f ! "picipant's gross e>n+s 79clud+ def]r$ am.ts7 :ile ! p]son 0 "w+ 9 ,quebec4 ,box #ef--,,ppip 9sura# e>n+s ,= employees "w+ 9 ,quebec1 5t] ! .total am.t us$ 6calculate ! employee's ,,ppip premiums1 up 6a maximum ( 4#fb1jjj = #bjji4 #ach ,def]r$ am.ts pd 6! b#bc "picipant dur+ ! l1ve p]iod ,h[ 6-plete ! ,t#d slip ,prep>e ! ,t#d slip 9 ! foll[+ way :5 y pay ! def]r$ am.ts 6! "picipant ..dur+ ! l1ve .p]iod4 ,box #ad--,employ;t 9come ,5t] ! total def]r$ am.ts pd 6! "picipant dur+ ! l1ve p]iod4 ,boxes #af & #ag--,employee's ,,cpp/,,qpp 3tribu;ns ,5t] ! ,,cpp/,,qpp 3tribu;ns y deduct$ f ! "picipant's def]r$ am.ts y pd dur+ ! l1ve p]iod4 #aci ,box #ah--,employee's c#bc ;,,ei premiums ,l1ve ? box blank4 ,box #bb--,9come tax deduct$ ,5t] ! .total 9come tax y deduct$ f ! employee's remun],n4 ,? 9cludes ! f$]al1 prov9cial 7except ,quebec71 & t]ritorial taxes t apply4 ,box #bd--;,,ei 9sura# e>n+s ,l1ve ? box blank4 ,box #bf--,,cpp/,,qpp p5.na# e>n+s ,5t] ! am.t (! "picipant's p5.na# e>n+s on : y calculat$ ! ,,cpp/,,qpp 3tribu;ns4 #adj ,box #bh--,exempt d#bc 7,,cpp/,,qpp1 ;,,ei1 & ,,ppip7 ,5t] an ;,x "u ;,,ei4 ,d n -plete ! ,,cpp/,,qpp or ,,ppip "p ( ? box1 un.s ! e>n+s 7 exempt =! 5tire p]iod ( employ;t4 ,box #ee--,employee's ,,ppip premiums ,l1ve ? box blank4 ,box #ef--,,ppip 9sura# e>n+s ,l1ve ? box blank4 ,sal>y pd 9 ]ror ,if1 0mistake1 y make a pay;t or an ov]pay;t 6an employee :o is n 5titl$ 6rcv x1 we w n 3sid] ? am.t 6be sal>y1 wages1 or an adv.e4 ,d n 9clude ! am.t 9 ! employee's 9come =! ye> x is rcvd4 ,if1 af issu+ a ,t#d slip =! #ada ,*apt] #f e#bc employee1 y det]m9e t y made a pay;t 0mistake1 y m/ issue an am5d$ ,t#d slip = t ye> 6exclude ? am.t4 ,:5 ! employee repays ! am.t 9 ! same or a lat] ye>1 he or %e is n all[$ 6deduct x f 9come4 ,example ,9 #bjji1 2c (a calcul,n ]ror1 y ov]pd yr employee 4#cjj4 ,%e agrees 6repay ? am.t 9 #bjaj4 ,y may am5d ! #bjji ,t#d slip 6reduce ! total employ;t 9come1 z well z ! ,,cpp p5.na# & ;,,ei 9sura# e>n+s1 04#cjj4 ,d n adju/ ! am.t ( ,,cpp1 ;,,ei1 & 9come tax deduct$4 ,! employee w n 2 a# 6claim a deduc;n f 9come 9 ! #bjaj tax ye> =! repay;t1 b %e c am5d h] #bjji return4 ,h["e1 ! am.t %d 2 9clud$ on a ,t#d slip 9 ! foll[+ situ,ns3 --,! employee says t he or %e w n repay ! am.t4 ,! am.t %d 2 9clud$ 9 employ;t 9come 9 ! ye> (! ov]pay;t4 #adb ,*apt] #f f#bc --,! employ] =goes 8 or h] "r 6! am.t4 ,! am.t %d 2 9clud$ 9 employ;t 9come 9 ! ye> ( =give;s4 --,! ]ror 0 obvi\s4 ,if x %d h be5 obvi\s 6! employee t "! 0 an ]ror 9 ! am.t rcvd &! employee made no ef=t 6correct ! ]ror1 ! am.t %d 2 9clud$ 9 employ;t 9come 9 ! ye> (! ov]pay;t4 --,"! 0 k or collu.n4 ,! am.t %d 2 9clud$ 9 employ;t 9come 9 ! ye> (! ov]pay;t4 ,s1sonal ,agricultural ,"w]s ,program ,if y employ =eign "w]s "u ! ,s1sonal ,agricultural ,"w]s ,program1 5t] code #ae 9 box #bi1 8,employ;t code10 (! ,t#d slips = yr employees4 ,= 9=m,n1 see ,guide ,,rc#djjd1 ,s1sonal ,agricultural ,"w]s ,program4 #adc ,/atus ,9dians g#bc ,! sal>y or wages y pd 6a ,/atus ,9dian may 2 taxa#1 tax-exempt1 or "ply tax-exempt4 ,use ,=m ;,,td#a-;,,in1 ,det]m9,n ( ,exemp;n (a ,/atus ,9dian's ,employ;t ,9come1 6det]m9e ! type ( exemp;n t applies 6a ,/atus ,9dian's employ;t 9come4 ,= m 9=m,n1 y c al ref] 6,*apt] #g ( ,guide ,t#djja1 ,employ]s' ,guide--,payroll ,deduc;ns & ,remitt.es4 -------------------------------------#bd ,taxa# sal>y or wages ,if y >e an employ] pay+ taxa# sal>y or wages 6a ,/atus ,9dian1 y h 6deduct ,,cpp/,,qpp 3tribu;ns1 ;,,ei premiums1 & 9come tax1 z well z ,,ppip premiums 7= "w]s 9 ,quebec74 ,-plete all boxes (! ,t#d slips 9 ! usual way4 ,tax-exempt sal>y or wages ,if y >e an employ] pay+ tax-exempt sal>y or wages 6a ,/atus ,9dian1 #add ,*apt] #f a#bd y d n h 6deduct ,,cpp/,,qpp 3tribu;ns2 h["e1 y h 6deduct ;,,ei premiums1 & ,,ppip premiums 7= "w]s 9 ,quebec74 ,= m 9=m,n1 see ,guide ,t#djja1 ,employ]s' ,guide--,payroll ,deduc;ns & ,remitt.es4 ,h[ 6-plete ! ,t#d slip ,prep>e ! ,t#d slip 9 ! foll[+ way :5 y pay a tax-exempt sal>y 6a ,/atus ,9dian4 ,box #ad--,employ;t ,9come ,l1ve ? box blank4 ,9/1d1 9 ! 8,o!r 9=m,n0 >ea1 5t] code #ga &! am.t (! exempt sal>y or wages pd 9 ! ye>4 ,boxes #af & #ag--,employee's ,,cpp/,,qpp 3tribu;ns ,! employ;t (a ,/atus ,9dian ^: 9come is exempt f tax is exclud$ f p5.na# e>n+s4 #ade ,*apt] #f b#bd ,if y .did .n elect 6provide ,,cpp/,,qpp cov]age 6all yr ,/atus ,9dian employees on _! tax-exempt employ;t 9come1 l1ve ? box blank4 ,if y .did elect 6provide ,,cpp/,,qpp cov]age1 5t] ! ,,cpp/,,qpp 3tribu;ns y deduct$ f ! employee's e>n+s4 ,box #ah--,employee's ;,,ei premiums ,tax-exempt sal>y or wages pd 6a ,/atus ,9dian >e 9sura# e>n+s subject 6;,,ei premiums4 ,5t] ! ;,,ei premiums y deduct$4 ,box #bj--,,rpp 3tribu;ns ,l1ve ? box blank4 ,regi/]$ p5.n plan 7,,rpp7 3tribu;ns made ) respect 6tax- exempt employ;t 9come >e n deducti# 0! employee4 #adf ,box #bd--;,,ei 9sura# c#bd e>n+s ,5t] ! am.t ( 9sura# e>n+s on : y calculat$ ! ;,,ei premiums4 ,box #bf--,,cpp/,,qpp p5.na# e>n+s ,if y .did .n elect 6provide ,,cpp or ,,qpp cov]age 6all yr ,/atus ,9dian employees on _! tax-exempt employ;t 9come1 l1ve ? box blank4 ,if y .did elect 6provide ,,cpp/,,qpp cov]age1 5t] ! am.t ( p5.na# e>n+s on : y calculat$ ! ,,cpp/,,qpp 3tribu;ns4 ,box #bh--,exempt 7,,cpp/,,qpp1 ;,,ei1 & ,,ppip7 ,d n -plete ! .,,cpp/,,qpp "p ( ? box if y 5t]$ an am.t 9 box #af1 #ag1 or #bf4 ,5t] an ;,x "u ,,cpp/,,qpp only if ! e>n+s 7 exempt =! 5tire p]iod ( employ;t4 #adg ,box #dd--,union dues d#bd ,l1ve ? box blank4 ,union dues pd 9 respect ( tax-exempt employ;t 9come >e n deducti# 0! ,/atus ,9dian employee4 ,box #eb--,p5.n adju/;t ,tax-exempt sal>y is 9clud$ :5 det]m9+ ! p5.n adju/;t am.t4 ,see page #ab = details4 ,box #ee--,employee's ,,ppip premiums ,tax-exempt sal>y or wages pd 6a ,/atus ,9dian 9 ,quebec >e 9sura# e>n+s subject 6,,ppip premiums4 ,5t] ! ,,ppip premiums y deduct$ f employees "w+ 9 ,quebec4 ,box #ef--,,ppip 9sura# e>n+s ,= employees "w+ 9 ,quebec1 5t] ! .total am.t us$ 6calculate ! #adh ,*apt] #f e#bd employee's ,,ppip premiums1 up 6a maximum ( 4#fb1jjj = #bjji4 ,"ply tax-exempt sal>y & wages ,h[ 6-plete ! ,t#d slip ,prep>e ! ,t#d slip 9 ! foll[+ way :5 y pay a "ply tax-exempt sal>y 6a ,/atus ,9dian4 ,box #ad--,employ;t 9come ,5t] ! taxa# sal>y or wages pd 6! ,/atus ,9dian employee 9 box #ad4 ,9 ! 8,o!r 9=m,n0 >ea1 5t] code #ga &! am.t (! tax-exempt sal>y or wages pd 9 ! ye>4 ,boxes #af & #ag--,employee's ,,cpp/,,qpp 3tribu;ns ,if y .did .n elect 6provide ,,cpp/,,qpp cov]age 6all yr ,/atus ,9dian employees on _! tax-exempt #adi ,*apt] #f f#bd employ;t 9come1 5t] ! ,,cpp/,,qpp 3tribu;ns y deduct$ f ! employee's taxa# e>n+s4 ,if y .did elect 6provide ,,cpp/,,qpp cov]age1 5t] ! ,,cpp/,,qpp 3tribu;ns y deduct$ f ! employee's e>n+s4 ,box #ah--,employee's ;,,ei premiums ,taxa# & tax-exempt sal>y or wages pd 6a ,/atus ,9dian >e 9sura# e>n+s subject 6;,,ei premiums4 ,5t] ! ;,,ei premiums y deduct$4 ,box #bj--,,rpp 3tribu;ns ,regi/]$ p5.n plan 7,,rpp7 3tribu;ns t h be5 made = tax-exempt 9come >e n deducti#4 ,d n 5t] ^? 3tribu;ns 9 box #bj4 ,if ! employ;t 9come t relates 6an ,,rpp 3tribu;n 3si/s ( bo? taxa# & tax- exempt 9come1 y h 6prorate ! ,,rpp 3tribu;n4 #aej ,*apt] #f g#bd ,y d n h 6prorate ! am.t ( p5.n adju/;t 7,,pa74 ,report ! total am.t 9 box #eb1 8,p5.n adju/;t10 (! ,t#d slip4 ,box #bd--;,,ei 9sura# e>n+s ,5t] ! am.t ( 9sura# e>n+s on : y calculat$ ! ;,,ei premiums4 -------------------------------------#be ,box #bf--,,cpp/,,qpp p5.na# e>n+s ,5t] ! am.t ( p5.na# e>n+s on : y calculat$ ! ,,cpp/,,qpp 3tribu;ns4 ,box #dd--,union dues ,annual union1 profes.nal1 or l dues relat$ 6tax-exempt 9come >e n deducti#4 ,d n 5t] ^! dues 9 box #dd4 ,if ! employ;t 9come t relates 6union dues 3si/s ( bo? taxa# & tax-exempt 9come1 y h 6prorate ! union dues4 #aea ,box #eb--,p5.n adju/;t a#be ,taxa# & tax-exempt sal>y is 9clud$ :5 det]m9+ ! p5.n adju/;t am.t4 ,see page #ab = details4 ,box #ee--,employee's ,,ppip premiums ,taxa# & tax-exempt sal>y or wages pd 6a ,/atus ,9dian 9 ,quebec >e 9sura# e>n+s subject 6,,ppip premiums4 ,5t] ! ,,ppip premiums y deduct$ f employees "w+ 9 ,quebec4 ,box #ef--,,ppip 9sura# e>n+s ,= employees "w+ 9 ,quebec1 5t] ! .total am.t us$ 6calculate ! employee's ,,ppip premiums1 up 6a maximum ( 4#fb1jjj = #bjji4 #aeb ,= m 9=m,n #bf ,6get ! mo/ up-to-date payroll 9=m,n & products1 g to _+www.cra.gc.ca/payroll_:4 ,if y ne$ m help af y r1d ? guide1 visit \r ,web site at _+www.cra.gc.ca_: or call #a-hjj-iei-eebe4 ,6get =ms & public,ns1 g to _+www.cra.gc.ca/forms_: or call u at #a-hjj-iei-bbba4 ,teletypewrit] us]s ,if y use a teletypewrit] 7,,tty71 y c call \r bil+ual 5quiry s]vice at #a-hjj-ffe-jced4 ,electronic mail+ li/s ,we c notify y immly ab new 9=m,n on payroll1 electronic fil+ = busi;ses1 & m4 ,6subscribe1 free ( *>ge1 g to _+www.cra.gc.ca/lists_:4 #aec ,public,ns = employ]s a#bf --,employ]s' ,guide--,payroll ,deduc;ns & ,remitt.es 7,t#djja7 --,employ]s' ,guide--,taxa# ,b5efits & ,all[.es 7,t#dacj7 --,deduct+ ,9come ,tax on ,p5.n & ,o!r ,9come1 & ,fil+ ! ,t#d;,a ,slip & ,summ>y 7,,rc#daeg7 --,fi%]s & ,employ;t ,9sur.e 7,t#djje7 ,a4resses ,ottawa ,te*nology ,c5tre ,canada ,rev5ue ,ag5cy #hge ,h]on ,road ,ottawa ,,on ,k#a;,a #a;,g#i ,electronic ,m$ia ,process+ ,unit ,ottawa ,te*nology ,c5tre ,canada ,rev5ue ,ag5cy #aed ,= m 9=m,n b#bf #hge ,h]on ,road ,ottawa ,,on ,k#a;,a #a;,a#b ,tax ,c5tres ,jonqui@ere ,tax ,c5tre #bbea ,r5@e-,l@evesque ,b\lev>d ,jonqui@ere ,,qc ,g#g;,s #e;,j#a ,%aw9igan-,sud ,tax ,c5tre ,po/ ,(fice ,box #cjjj ,/,n ,bur1u-*ef ,%aw9igan ,,qc ,g#i;,n #g;,s#f ,/4 ,john's ,tax ,c5tre #bij ,empire ,av5ue ,/4 ,john's ,,nl ,a#a;,b #c;,z#a ,sudbury ,tax ,c5tre #ajej ,notre ,dame ,av5ue ,sudbury ,,on ,p#c;,a #e;,c#a #aee ,= m 9=m,n c#bf ,summ]side ,tax ,c5tre #bge ,pope ,road ,summ]side ,,pe ,c#a;,n #f;,a#b ,surrey ,tax ,c5tre #igee ,k+ ,george ,hi f y4 ,pl1se s5d yr -;ts to3 ,taxpay] ,s]vices ,directorate ,canada ,rev5ue ,ag5cy #gej ,h]on ,road ,ottawa ,,on ,k#a;,a #j;,l#e #aef