,canada ,rev5ue ,ag5cy ,,rc#daeg ,deduct+ ,9come ,tax on ,p5.n & ,o!r ,9come1 & ,fil+ ! ,t#d;,a slip & ,summ>y #bjaa ,9 ,"o ,volume ,pr9t ,pages #c-be ,brl ,pages ;i-;xiv & #a-adh ,9dex ,brl page ,is ? guide = y8 """""""""""""""""""" #a ,d n -plete a ,t#d;,a slip =3 """"" #e ,:at's new """""""""""""""""""""""""" #i ,payroll ,deduc;n ,ta#s 7,t#djcb7 """"""""""""""""""""""" #i ,web ,=ms """""""""""""""""""""""" #aj ,ta# ( 3t5ts """"""""""""""""""""""" #ac ,*apt] #a--,g5]al 9=m,n """""""""""" #ah ,:at >e yr responsibilities8 """"" #ah ,tru/ee 9 bankruptcy """"""""""" #bj ,if yr busi;s /ops op]at+ or ! "pn] or proprietor dies """""""" #ba ,p5alties & 9t]e/ """""""""""""""" #bc ,failure 6deduct """"""""""""""" #bc ,failure 6remit & late remitt.es """""""""""""""""""" #bc ,late fil+ & failure 6file ! ,t#d;,a 9=m,n return """"""""" #be ,9t]e/ """"""""""""""""""""""""" #bf ,c.ell+ or waiv+ p5alties & 9t]e/ """""""""""""""""""""""" #bf ;i ,9dex ,*apt] #b--,deduct+ 9come tax """""" #bg ,special pay;ts """""""""""""""""" #bg ,d1? b5efits """"""""""""""""""" #bg ,lump-sum pay;ts """"""""""""""" #bh ,)hold+ rates = lump-sum pay;ts """"""""""""""""""""" #cj ,retroactive lump-sum pay;ts """ #cb ,transf] ( funds """"""""""""" #cd ,patronage pay;ts """""""""""""" #cf ,regi/]$ $uc,n sav+s plan 7,,resp7 """"""""""""""""""""" #cg ,tax-,free ,sav+s ,a3.t 7,,tfsa7 """"""""""""""""""""" #ci ,h[ 6calculate tax deduc;ns """""" #db ,=m ;,,td#a1 ,p]sonal ,tax ,cr$its ,return """""""""""""""" #dd ,claim codes """"""""""""""""""" #de ,*apt] #c--,h[ & :5 6remit """"""""" #dg ,new remitt] """"""""""""""""""""" #dg ,remitt] types & 9=m,n """"""""""" #dh ,regul> remitt] """""""""""""""" #di ,qu>t]ly remitt] """"""""""""""" #ej ;ii ,9dex ,a3el]at$ remitt] """""""""""""" #eb ,?re%old #a """""""""""""""""" #ec ,?re%old #b """""""""""""""""" #ec ,associat$ corpor,ns """"""""" #ee ,remitt.e frequ5cy """"""""""" #ee ,remitt.e due dates t fall on a ,satur"d1 ,sun"d1 or public holi"d """""""""""""""" #ef ,remitt.e =ms """""""""""""""""""" #ef ,=m ;,,pd#g;,a """"""""""""""""" #eg ,=m ;,,pd#g;,a has ?ree "ps3 #eg ,=m ;,,pd#g;,a7;,,tm7 """""""""" #fj ,=m ;,,pd#g;,a7;,,tm7 has two "ps3 """"""""""""""""""" #fa ,=m ;,,pd#g;,a-,,rb """""""""""" #fd ,=m ;,,pd#g;,a-,,rb has two "ps3 """"""""""""""""""""""" #fe ;,e-;,,pd#g;,a """"""""""""""""" #fe ,my ,busi;s ,a3.t s]vices """" #fe ,n mak+ a remitt.e """"""""""""""" #ff ,tele,reply """""""""""""""""""" #fg ,h\rs ( op],n """""""""""""""" #fg ,2f y call ,tele,reply """"""" #fh ;iii ,9dex ,h[ 6use ,tele,reply """"""""" #fh ,remitt.e me?ods """"""""""""""""" #fi ,electronic,y """""""""""""""""" #fi ,at yr f9ancial 9/itu;n """""""" #fi ,us+ an ,,atm 7automat$ tell] ma*9e7 """"""""""""""""""""""" #gj ,0mail """"""""""""""""""""""""" #gj ,miss+ or lo/ remitt.e =ms """"""" #ga ,if y h m ?an "o a3.t """""""""""" #gb ,notice ( assess;t """"""""""""""" #gb ,s]vice bur1us """"""""""""""""""" #gb ,remitt+ ]ror """""""""""""""""""" #gc ,*apt] #d--,t#d;,a slips """"""""""" #ge ,types ( ,t#d;,a slips """"""""""" #ge ,slips = fil+ ov] ! ,9t]net """" #ge ,cu/omiz$ ,t#d;,a slips """""""" #ge ,slips = fil+ on pap] """""""""" #ge ,-plet+ ,t#d;,a slips """""""""""" #gf ,foll[ ^! guidel9es 6-plete yr ,t#d;,a slips3 """"""""""""""" #gg ,detail$ 9/ruc;ns """""""""""""""" #gh ,recipi5t's "n & a4ress """""" #gh ,pay]'s "n """"""""""""""""""" #gi ;iv ,9dex ,ye> """"""""""""""""""""""""" #gi ,box #jab--,social 9sur.e numb] """""""""""""""""""""" #gi ,box #jac--,recipi5t's a3.t numb] 7#ae "*s7 """""""""""" #gi ,box #jaf--,p5.n or sup]annu,n """"""""""""""""" #hj ,special situ,ns """"""""""""" #hj ,box #jah--,lump-sum pay;ts "" #hb ,special situ,ns """"""""""""" #hc ,box #jbj--,self-employ$ -mis.ns """""""""""""""""""" #hg ,box #jbb--,9come tax deduct$ """""""""""""""""""" #hg ,box #jbd--,annuities """""""" #hh ,box #jdh--,fees = s]vices """ #ij ,box #jfa--,pay]'s a3.t numb] """""""""""""""""""""" #ij ,o!r 9=m,n """"""""""""""""""""" #ia ,code #jad--,recipi5t's numb] """""""""""""""""""""" #ib ;v ,9dex ,code #jbf--,eligi# retir+ all[.es 7= #bjji & prior ye>s only7 """"""""""""""""" #ib ,code #jbg--,non-eligi# retir+ all[.es 7= #bjji & prior ye>s only7 """"""""""" #ic ,code #jbh--,o!r 9come """"""" #ic ,code #jcj--,patronage alloc,ns """"""""""""""""""" #id ,code #jcb--,regi/]$ p5.n plan 3tribu;ns 7pa/ s]vice7 """""""""""""""""""" #id ,code #jcd--,p5.n adju/;t """" #ie ,code #jcf--,plan regi/r,n numb] """""""""""""""""""""" #ie ,code #jdj--,,resp a3umulat$ 9come pay;ts """"""""""""""" #if ,code #jdb--,,resp $uc,nal assi/.e pay;ts """"""""""""" #ig ,code #jdf--,*>ita# don,ns """ #ig ;vi ,9dex ,code #ajb--,lump-sum pay;ts --non-resid5t s]vices transf]r$ "u p>agraph #fj7j7 """"""""""""""""""""" #ih ,code #ajd--,rese>* grants """ #ih ,code #aje--,s*ol>%ips1 burs>ies1 fell[%ips1 >ti/s' project grants1 & prizes """"""""""""""""""""" #ih ,code #ajf--,d1? b5efits """"" #ii ,code #ajg--,pay;ts f a wage-loss replace;t plan """ #ii ,code #ajh--,lump-sum pay;ts f a regi/]$ p5.n plan 7,,rpp7 t y _c transf] """" #ajj ,code #aji--,p]iodic pay;ts f an unregi/]$ p5.n plan "" #ajj ,code #aaj--,lump-sum pay;ts a3ru$ 6,decemb] #ca1 #aiga #ajj ,code #aaa--,9come av]ag+ annu;y 3tracts 7,,iaac7 """ #ajj ;vii ,9dex ,code #aae--,4abil;y b5efits pd \ (a sup]annu,n or p5.n plan """""""""""""""""""""" #aja ,code #aaf--,m$ical travel assi/.e """"""""""""""""""" #aja ,code #aag--,loan b5efits """ #aja ,code #aah--,m$ical premium b5efits """"""""""""""""""" #aja ,code #aai--,premiums pd 6a gr\p t]m life 9sur.e plan #ajb ,code #abb--,,resp a3umulat$ 9come pay;ts pd 6o!r """""" #ajc ,code #abc--,pay;ts f a revok$ ,,dpsp """"""""""""" #ajc ,code #abd--,bo>d & lodg+ at special "w sites """""""""" #ajc ,code #abe--,4abil;y b5efits pd \ (a sup]annu,n or p5.n plan4 """"""""""""""""""""" #ajc ,code #abf--,pre-#aiij ,,rpp pa/ s]vice 3tribu;ns """""" #ajd ,code #abg--,vet]ans' b5efits """"""""""""""""""" #ajd ;viii ,9dex ,code #abi--,tax def]r$ coop]ative %>e """""""""""" #ajd ,code #acj--,appr5tice%ip 9c5tive grant or ,appr5tice%ip -ple;n grant #aje ,code #aca--,regi/]$ 4abil;y sav+s plan 7,,rdsp7 """"""" #aje ,code #acb--,wage ,e>n] ,protec;n ,program 7,,wepp7 """""""""""""""""" #aje ,code #acc--,v>ia# p5.n b5efits """"""""""""""""""" #ajf ,code #acd--,tax-,free ,sav+s ,a3.t 7,,tfsa7 taxa# am.t """""""""""""""" #ajf ,code #ace--,recipi5t-pd premiums = private h1l? s]vices plans """"""""""""" #ajf ,code #adb--,9dian 7exempt 9come7--,eligi# retir+ all[.es 7= #bjji & prior ye>s only7 """""""""""""""" #ajg ;ix ,9dex ,code #adc--,9dian 7exempt 9come7--,non-eligi# retir+ all[.es 7= #bjji & prior ye>s only7 """""""""""""""" #ajg ,code #add--,9dian 7exempt 9come7--,o!r 9come """""""" #ajh ,code #adf--,9dian 7exempt 9come7--,p5.n or sup]annu,n """""""""""""""" #ajh ,code #adh--,9dian 7exempt 9come7--,lump-sum pay;ts "" #ajh ,code #aej--,lab\r ,adju/;t ,b5efits ,act & ,appropri,n ,acts """"""""" #aji ,code #aeb--,,subp qualifi$ "u ! ,9come ,tax ,act """"" #aji ,code #aed--,ca% aw>d or prize f pay] """""""""""""" #aaj ,code #aef--,bankruptcy settle;t """""""""""""""""" #aaj ,code #aeh--,lump-sum pay;ts t y _c transf]1 t >e n report$ else": """""""""""" #aaj ;x ,9dex ,code #ahj--,lump-sum pay;ts f a def]r$ pr(it-%>+ plan 7,,dpsp7 t y _c transf] """ #aaa ,code #aij--,lump-sum pay;ts f an unregi/]$ plan """"""" #aaa ,b5efits f a ?ird "py """"""""" #aaa ,code #aaf--,m$ical travel assi/.e """"""""""""""""""" #aab ,code #abd--,bo>d & lodg+ at special "w sites """""""""" #aab ,fil+ ,t#d;,a slips """"""""""""" #aac ,*apt] #e--,t#d;,a ,summ>y """""""" #aae ,-plet+ ! ,t#d;,a ,summ>y """"""" #aaf ,detail$ 9/ruc;ns """"""""""""""" #aaf ,id5tific,n """"""""""""""""" #aaf ,ye> """""""""""""""""""""""" #aaf ,l9e #jhh--,numb] ( ,t#d;,a slips fil$ """""""""""""""" #aag ,l9es #jaf 6#jdh """""""""""" #aag ,l9e #aja--,o!r 9=m,n """"""" #aag ,l9e #jbb--,9come tax deduct$ """"""""""""""""""" #aag ,l9e #jhb--,m9us3 remitt.es #aah ;xi ,9dex ,di6];e """"""""""""""""""""" #aah ,l9e #jhd--,ov]pay;t """""""" #aah ,l9e #jhf--,bal.e due """"""" #aai ,am.t 5clos$ """""""""""""""" #aai ,l9es #jga1 #jgb1 & #jgc-- ,regi/r,n numb]7s7 = ,,rpp or ,,dpsp """"""""""""""""" #aba ,l9es #jgd & #jge-- ,canadian-3troll$ private corpor,ns or un9corporat$ employ]s """""""""""""""""" #aba ,l9es #jgf & #jgh--,p]son 63tact ab ? return """""""" #abb ,*apt] #f--,t#d;,a 9=m,n return """ #abc ,s]vice bur1us fil+ returns #abd ,bran* (fices fil+ returns "" #abd ,fil+ me?ods """""""""""""""""""" #abd ,fil+ ov] ! ,9t]net """"""""""" #abe ,9t]net ,file ,transf] """""" #abe ,web ,=ms """"""""""""""""""" #abf ,web a3ess code """"""""""""" #abg ,fil+ )\t a ,web a3ess code #abg ,fil+ on pap] """"""""""""""""" #abi ;xii ,9dex ,fil+ on electronic m$ia """""" #abi ,h[ 6file & 4tribute yr ,t#d;,a slips & ,t#d;,a ,summ>y """"""""""""""""""""" #acj ,*apt] #g--,af y file """"""""""""" #acc ,am5d+1 c.ell+1 a4+1 or replac+ slips """"""""""""""""""""""""" #acc ,am5d+ slips """""""""""""""""" #acc ,am5d+ slips ov] ! ,9t]net ,web ,=ms """"""""""""""""""" #acc ,9t]net ,file ,transf] """""" #acd ,am5d+ slips on pap] """""""" #ace ,c.ell+ slips """"""""""""""""" #acf ,c.ell+ slips ov] ! ,9t]net #acf ,c.ell+ slips on pap] """"""" #acf ,a4+ slips """""""""""""""""""" #acg ,a4+ slips ov] ! ,9t]net """" #acg ,a4+ slips on pap] """""""""" #acg ,replac+ slips """""""""""""""" #ach ,am5d+1 c.ell+1 or a4+ slips )\t a ,web a3ess code """"""" #ach ,p5.n adju/;t 7,,pa7 """""""""""" #aci ;xiii ,9dex ,= m 9=m,n """""""""""""""""""""""" #adc ,:at if y ne$ help8 """"""""""""" #adc ,=ms & public,ns """""""""""""""" #adc ,electronic mail+ li/s """""""""" #adc ,teletypewrit] 7,,tty7 us]s """"" #add ,my ,busi;s ,a3.t """"""""""""""" #add ,electronic pay;ts """""""""""""" #add ,a4resses """"""""""""""""""""""" #ade ,ottawa ,te*nology ,c5tre """"" #ade ,electronic ,m$ia ,process+ ,unit """"""""""""""""""""""" #ade ,tax c5tres """"""""""""""""""" #adf ,relat$ =ms & public,ns """"""""" #adg ,\r s]vice -pla9t process """"""" #adg ,yr op9ion c.ts """"""""""""""""" #adh ;xiv ,transcrib]'s note3 7,front cov]7 ,canada ,rev5ue ,ag5cy ,deduct+ ,9come ,tax on ,p5.n & ,o!r ,9come1 & ,fil+ ! ,t#d;,a slip & ,summ>y ,,rc#daeg7,e7 ,rev4 #aa _+www.cra.gc.ca_: ,transcrib]'s note3 7,9side front cov]7 ,is ? guide = y8 ,use ? guide if y >e a .pay]1 s* z an employ]1 a tru/ee1 an e/ate executor 7or liquidator71 an adm9i/rator1 or a corporate director1 & y pay any (! foll[+ types ( 9come3 --p5.n or sup]annu,n2 --lump-sum pay;ts2 --self-employ$ -mis.ns2 #a ,is ? guide = y8 --annuities2 --patronage alloc,ns2 --,,resp a3umulat$ 9come pay;ts2 --,,resp $uc,nal assi/.e pay;ts2 --fees or o!r am.ts = s]vices2 or --o!r 9come s* z rese>* grants1 c]ta9 pay;ts "u a wage-loss replace;t plan1 d1? b5efits1 & c]ta9 b5efits pd 6"pn]%ips or %>ehold]s4 ,note ,use a ,t#d;,a slip 6report ..retir+ all[.es pd 9 #bjji & prior ye>s .only1 = example1 if y >e am5d+ a previ\sly fil$ ,t#d;,a slip1 or fil+ late4 ,see page #ag ( ? guide =! report+ ( prior ye> retir+ all[.es4 ..,= #bjaj & lat] .ye>s1 report retir+ all[.es on a .,t#d .slip4 ,= m 9=m,n on retir+ all[.es1 see ,guide ,,rc#dabj1 ,employ]s' ,guide--,fil+ ! ,t#d ,slip & ,summ>y4 #b ,is ? guide = y8 ,y h 6-plete a ,t#d;,a slip1 ,/ate;t ( ,p5.n1 ,retire;t1 ,annu;y1 & ,o!r ,9come1 if y made any (! pay;ts li/$ abv &3 --! total ( all pay;ts 9 ! cal5d> ye> 0 m ?an 4#ejj2 or --y deduct$ tax f any pay;t4 ,y h 6prep>e a ,t#d;,a slip =a subscrib] if any ,,resp a3umulat$ 9come pay;ts totall+ 4#ej or m >e made 9 ! cal5d> ye>4 ,y h 6prep>e a ,t#d;,a slip =a b5efici>y if any ,,resp $uc,nal assi/.e pay;ts totall+ 4#ej or m >e made 9 ! cal5d> ye>4 ,if y provid$ ..gr\p t]m life .9sur.e taxa# b5efits = =m] employees or retirees1 y m/ report ! b5efit on a ,t#d;,a slip us+ code #aai reg>d.s (! am.t4 ,! 4#ejj report+ ?re%old = ,t#d;,a slips does n apply4 ,if y >e ! adm9i/rator or tru/ee (a multi-employ] plan & y provid$ taxa# b5efits "u ! plan 6employees1 =m] employees1 or retirees1 report ! #c ,is ? guide = y8 b5efit on a ,t#d;,a slip us+ code #aai if x is m ?an 4#be4 ,note ,a multi-employ] plan is a p5.n plan ": no m ?an #ie@3p (! active memb]s "w = "o employ] or gr\p ( relat$ employ]s 9 a ye>4 ,y h 6prep>e a ,t#d;,a slip = ,tax- ,free ,sav+s ,a3.t 7,,tfsa7 taxa# am.ts pd 6a recipi5t :5 ! total am.t =! ye> is m ?an 4#ej4 ,=a -plete li/ (! o!r types ( 9come cov]$ 9 ? guide1 see 8,o!r 9=m,n0 on page #af4 ,note ,9 ? guide1 ! t]m .recipi5t ref]s 6! b5efici>y (a pay;t & 9cludes employees1 =m] employees1 retir$ p]sons1 & %>ehold]s4 #d ,d n -plete a ,t#d;,a slip =3 --,pay;ts made 0a de"p;t or a ,cr[n corpor,n = gds & s]vices4 ,-plete a ,t#abjd slip1 ,gov]n;t ,s]vice ,3tract ,pay;ts4 --,pay;ts made 09dividuals1 "pn]%ips1 tru/s1 or corpor,ns ) 3/ruc;n z _! prim>y busi;s activ;y 6subcontractors = 3/ruc;n s]vices4 ,-plete a ,t#ejah slip1 ,/ate;t ( ,3tract ,pay;ts4 --,am.ts pd or cr$it$ 6a non-resid5t ( ,canada1 s* z 9t]e/1 divid5ds1 r5tal 9come1 royalties1 p5.n 9come1 retir+ all[.es1 or o!r simil> types ( passive 9come4 ,-plete an ,,nr#d slip1 ,/ate;t ( ,am.ts ,pd or ,cr$it$ 6,non-,resid5ts ( ,canada4 ,= 9=m,n1 see ,guide ,t#djfa1 ,,nr#d --,non-,resid5t ,tax ,)hold+1 ,remitt+1 & ,report+4 --,pay;ts f a retire;t -p5s,n >range;t4 ,-plete a ,t#d;,a-,,rca slip1 ,/ate;t ( ,4tribu;ns ,f a #e ,is ? guide = y8 ,retire;t ,-p5s,n ,>range;t 7,,rca74 ,= 9=m,n1 see ,guide ,t#djda1 ,retire;t ,-p5s,n ,>range;ts1 or call #a-hjj-iei-eebe4 --,9come pd f a life 9come fund 7,,lif74 ,-plete a ,t#d;,,rif slip1 ,/ate;t ( ,9come f a ,regi/]$ ,retire;t ,9come ,fund4 ,h["e1 if a life annu;y is b"\ f ! proce$s (a ,,lif1 ! annu;y pay;ts h 6be report$ 9 box #jbd (a ,t#d;,a slip4 --,am.ts pd = manage;t fees1 director's fees1 tips & gratuities1 gr\p t]m life 9sur.e premiums pd = curr5t employees1 & o!r employ;t 9come4 ,-plete a ,t#d slip1 ,/ate;t ( ,remun],n ,pd4 --,pay;ts rcvd "u a supple;t>y unemploy;t b5efit plan 7,,subp7 t .d .n qualify z a ,,subp "u ! ,9come ,tax ,act 7= example1 employ]-pd mat]n;y & p>5tal top-up am.ts74 ,-plete a ,t#d slip1 ,/ate;t ( ,remun],n ,pd4 ,= m 9=m,n see #f ,is ? guide = y8 ,guide ,t#djja1 ,employ]s' ,guide-- ,payroll ,deduc;ns & ,remitt.es1 & ,guide ,,rc#dabj1 ,employ]s' ,guide --,fil+ ! ,t#d ,slip & ,summ>y4 --,undistribut$ am.ts rema9+ 9 a dec1s$ taxpay]'s ,tax-,free ,sav+s ,a3.t at ! 5d (! tru/'s exempt p]iod4 ,= m 9=m,n1 see ,guide ,,rc#ddgg1 ,tax-,free ,sav+s ,a3.t 7,,tfsa7 ,guide = ,issu]s4 ,"?\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 6_+www.cra.gc.ca/forms_:4 ,y may want 6bookm>k ? a4ress = easi] a3ess 6\r ,web site 9 ! future4 #g #h ,:at's new ,transcrib]'s note3 7,! >1s \tl9$ 9 col\r >e 9dicat$ by 8,/>t \tl9e0 & 8,5d \tl9e0 at ! left m>g947 ,/>t \tl9e ,payroll ,deduc;n ,ta#s 7,t#djcb7 ,! ,canada ,rev5ue ,ag5cy 5c\rages employ]s 6take advantage ( \r electronic payroll deduc;ns s]vices4 ,:ile we >e alw improv+ ^! self-s]ve op;ns1 a limit$ numb] ( pr9t$ copies ( ,public,n ,t#djcb1 ,payroll ,deduc;ns ,ta#s1 w 3t9ue 6be availa#4 ,! electronic v].n ( ,public,n ,t#djcb is availa# on \r ,web site at _+www.cra.gc.ca/payroll_:4 #i ,web ,=ms ,2g9n+ 9 ,janu>y #bjab1 y c electronic,y file an orig9al or am5d$ 9=m,n return ( up 6#ej ,t#d;,a slips 9 a s+le submis.n us+ ! ,canada ,rev5ue ,ag5cy 7,,cra7 ,web ,=ms applic,n4 ,? s]vice w all[ y to3 --,cr1te an electronic ,t#d;,a 9=m,n return2 --,validate data 9 r1l "t1 ) prompts 6correct ]rors 2f fil+2 --,calculate ! totals =! ,t#d;,a ,summ>y2 --,pr9t & save ,t#d;,a slips2 & --,securely submit 5crypt$ ,t#d;,a 9=m,n returns ov] ! ,9t]net4 ,= m 9=m,n ab ,web ,=ms1 g 6_+www.cra.gc.ca/webforms_:4 ,5d \tl9e ,if y h a visual impair;t1 y c get \r public,ns 9 brl1 l>ge pr9t1 or etext 7;,,cd71 or ,,mp#c4 ,= m 9=m,n1 g #aj ,:at's new 6_+www.cra.gc.ca/alternate_: or call #a-hjj-iei-bbba4 #aa #ab ,ta# ( 3t5ts #d ,page ,*apt] #a--,g5]al 9=m,n """"""""""""" #e ,:at >e yr responsibilities8 """""" #e ,tru/ee 9 bankruptcy """""""""""" #e ,if yr busi;s /ops op]at+ or ! "pn] or proprietor dies """"""""" #e ,p5alties & 9t]e/ """"""""""""""""" #e ,failure 6deduct """""""""""""""" #e ,failure 6remit & late remitt.es """"""""""""""""""""" #e ,late fil+ & failure 6file ! ,t#d;,a 9=m,n return """""""""" #f ,9t]e/ """""""""""""""""""""""""" #f ,c.ell+ or waiv+ p5alties & 9t]e/ """"""""""""""""""""""""" #f ,*apt] #b--,deduct+ 9come tax """"""" #f ,special pay;ts """"""""""""""""""" #f ,d1? b5efits """""""""""""""""""" #f ,lump-sum pay;ts """""""""""""""" #f ,retroactive lump-sum pay;ts """" #g ,patronage pay;ts """"""""""""""" #h #ac ,ta# ( 3t5ts a#d ,regi/]$ $uc,n sav+s plan 7,,resp7 """""""""""""""""""""" #h ,tax-,free ,sav+s ,a3.t 7,,tfsa7 """""""""""""""""""""" #h ,h[ 6calculate tax deduc;ns """"""" #i ,=m ;,,td#a1 ,p]sonal ,tax ,cr$its ,return """"""""""""""""" #i ,claim codes """""""""""""""""""" #i ,*apt] #c--,h[ & :5 6remit """""""""" #i ,new remitt] """""""""""""""""""""" #i ,remitt] types & 9=m,n """"""""""" #aj ,regul> remitt] """""""""""""""" #aj ,qu>t]ly remitt] """"""""""""""" #aj ,a3el]at$ remitt] """""""""""""" #aj ,remitt.e due dates t fall on a ,satur"d1 ,sun"d1 or public holi"d """""""""""""""" #aa ,remitt.e =ms """""""""""""""""""" #aa ,=m ;,,pd#g;,a """"""""""""""""" #aa ,=m ;,,pd#g;,a7;,,tm7 """""""""" #ab ,=m ;,,pd#g;,a-,,rb """""""""""" #ab ;,e-;,,pd#g;,a """"""""""""""""" #ab #ad ,ta# ( 3t5ts b#d ,n mak+ a remitt.e """"""""""""""" #ab ,tele,reply """""""""""""""""""" #ac ,remitt.e me?ods """"""""""""""""" #ac ,electronic,y """""""""""""""""" #ac ,at yr f9ancial 9/itu;n """""""" #ac ,us+ an ,,atm 7automat$ tell] ma*9e7 """"""""""""""""""""""" #ac ,0mail """"""""""""""""""""""""" #ac ,miss+ or lo/ remitt.e =ms """"""" #ac ,if y h m ?an "o a3.t """""""""""" #ac ,notice ( assess;t """"""""""""""" #ac ,s]vice bur1us """"""""""""""""""" #ac ,remitt+ ]ror """""""""""""""""""" #ad ,*apt] #d--,t#d;,a slips """"""""""" #ad ,types ( ,t#d;,a slips """"""""""" #ad ,slips = fil+ ov] ! ,9t]net """" #ad ,cu/omiz$ ,t#d;,a slips """""""" #ad ,slips = fil+ on pap] """""""""" #ad ,-plet+ ,t#d;,a slips """""""""""" #ad ,detail$ 9/ruc;ns """""""""""""" #ad ,*apt] #e--,t#d;,a ,summ>y """"""""" #bj ,-plet+ ! ,t#d;,a ,summ>y """""""" #bj ,detail$ 9/ruc;ns """""""""""""""" #bj #ae ,ta# ( 3t5ts c#d ,*apt] #f--,t#d;,a 9=m,n return """" #ba ,fil+ me?ods """"""""""""""""""""" #ba ,fil+ ov] ! ,9t]net """""""""""" #ba ,fil+ on pap] """""""""""""""""" #bb ,fil+ on electronic m$ia """"""" #bb ,h[ 6file & 4tribute yr ,t#d;,a slips & ,t#d;,a ,summ>y """""""" #bb ,*apt] #g--,af y file """""""""""""" #bb ,am5d+1 c.ell+1 a4+1 or replac+ slips """""""""""""""""""""""""" #bb ,am5d+ slips """"""""""""""""""" #bb ,c.ell+ slips """""""""""""""""" #bc ,a4+ slips """"""""""""""""""""" #bc ,replac+ slips """"""""""""""""" #bc ,am5d+1 c.ell+1 or a4+ slips )\t a ,web a3ess code """""""" #bc ,p5.n adju/;t 7,,pa7 """"""""""""" #bc ,= m 9=m,n """"""""""""""""""""""""" #be ,:at if y ne$ help8 """""""""""""" #be ,=ms & public,ns """"""""""""""""" #be ,electronic mail+ li/s """"""""""" #be ,teletypewrit] 7,,tty7 us]s """""" #be ,my ,busi;s ,a3.t """""""""""""""" #be #af ,ta# ( 3t5ts d#d ,electronic pay;ts """"""""""""""" #be ,a4resses """""""""""""""""""""""" #be ,relat$ =ms & public,ns """""""""" #be ,\r s]vice -pla9t process """""""" #be ,yr op9ion c.ts """""""""""""""""" #be #ag ,*apt] #a--,g5]al 9=m,n #e ,:at >e yr responsibilities8 ,z a pay]1 y m/ d ! foll[+3 --,deduct 9come tax f c]ta9 am.ts y pay 6recipi5ts4 --,hold ^! am.ts 9 tru/ =! ,rcvr ,g5]al4 ,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 ! pay;ts & deduc;ns on ! ,t#d;,a 9=m,n return 6! ,,cra4 ,6d ?1 -plete ,t#d;,a slips1 ,/ate;t ( ,p5.n1 ,retire;t1 ,annu;y & ,o!r ,9come1 &! relat$ ,t#d;,a ,summ>y1 ,summ>y ( ,p5.n1 ,retire;t1 ,annu;y1 & ,o!r ,9come4 ,detail$ 9/ruc;ns on h[ 6-plete a ,t#d;,a slip 2g9 on page #ad1 & on page #bj =a ,t#d;,a ,summ>y4 #ah ,*apt] #a a#e --,file ! ,t#d;,a ,summ>y1 tgr )! relat$ ,t#d;,a slips1 on or 2f ! la/ "d ( ,febru>y foll[+ ! cal5d> ye> 6: ! slips apply4 ,see page #ba = 9=m,n ab ! fil+ me?ods y c use4 --,give recipi5ts _! ,t#d;,a slips on or 2f ! la/ "d ( ,febru>y foll[+ ! cal5d> ye> 6: ! 9=m,n return applies4 ,see page #ba4 --,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 6_+www.cra.gc.ca/records_: or see ,guide ,,rc#ddji1 ,keep+ ,records4 ,note ,if y fail 6deduct1 remit1 or report 9come tax z requir$1 y may 2 subject 6p5alties & 9t]e/4 #ai ,tru/ee 9 bankruptcy b#e ,"u ! ,canada ,p5.n ,plan &! ,employ;t ,9sur.e ,act1 ! tru/ee 9 bankruptcy is ! ag5t (! bankrupt employ] 9 ! ev5t ( an employ]'s liquid,n1 assign;t1 or bankruptcy4 ,if a bankrupt employ] has deduct$ ,canada ,p5.n ,plan 7,,cpp7 3tribu;ns1 ,employ;t ,9sur.e 7;,,ei7 premiums1 or 9come tax f am.ts employees rcvd 2f ! bankruptcy &! employ] has n remitt$ ^! am.ts 6u1 ! tru/ee m/ hold ! am.ts 9 tru/4 ,^! am.ts >e n "p (! e/ate 9 bankruptcy & %d 2 kept sep>ate4 ,if a tru/ee c>ries on ! bankrupt employ]'s busi;s1 a new ,busi;s ,numb] 7,,bn7 is requir$4 ,! tru/ee has 63t9ue 6deduct & remit ! nec ,,cpp 3tribu;ns1 ;,,ei premiums1 & 9come tax ac 6! bankrupt employ]'s remitt.e s*$ule4 ,t#d slips %d 2 prep>$ & fil$ 9 ! usual way4 ,am.ts pd 0a tru/ee 6employees (a bankrupt corpor,n 6settle claims = wages t ! bankrupt employ] did n pay >e #bj ,*apt] #a c#e taxa# 9come b >e n subject 6payroll deduc;ns 7,canada ,p5.n ,plan/,quebec ,p5.n ,plan 3tribu;ns1 ,employ;t ,9sur.e premiums1 prov9cial p>5tal 9sur.e plan premiums1 & 9come tax74 ,^! pay;ts >e 6be report$ 9 ! 8,o!r 9=m,n0 >ea (! ,t#d;,a slip us+ code #aef4 ,see page #ai4 ,if yr busi;s /ops op]at+ or ! "pn] or proprietor dies ,remit all am.ts y )held =! recipi5ts 6yr tax c5tre ..)9 sev5 cal5d> ."ds (! "d yr busi;s 5ds4 ,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 ,-plete & file ! ,t#d;,a slips & ,t#d;,a ,summ>y us+ electronic #ba ,*apt] #a d#e me?ods or on pap]1 & s5d !m 6! ,ottawa ,te*nology ,c5tre 7see ! a4ress at ! back ( ? guide7 .)9 .#cj ."ds (! "d yr busi;s 5ds 7or #ij "ds f ! date a "pn] or ! sole proprietor dies74 ,give copies (! ,t#d;,a slips 6yr =m] employees4 ,if y file m ?an #ej slips =a cal5d> ye>1 y .m/ file yr return ov] ! ,9t]net1 z expla9$ on page #ba4 ,close ! ,busi;s ,numb] 7,,bn7 & all ,,cra busi;s a3.ts af all ! f9al returns & all ! am.ts [+ h be5 process$4 ,6close yr payroll a3.t1 y c use ! 8,reque/ 6close payroll a3.t0 s]vice 9 ,my ,busi;s ,a3.t at _+www.cra.gc.ca/mybusinessaccount_:4 ,an au?oriz$ repres5tative c use ? s]vice "? 8,repres5t a ,cli5t0 at _+www.cra.gc.ca/representatives_:4 #bb ,p5alties & 9t]e/ e#e ,failure 6deduct ,we c assess a p5alty ( .#aj@3p (! am.t y fail 6deduct4 ,g5],y1 we only apply ! #aj@3p p5alty 6! "p (! am.t y fail$ 6deduct t is m ?an 4#ejj4 ,h["e1 9 c]ta9 circum/.es1 we may apply ! p5alty 6! total am.t4 ,if y fail 6deduct ! requir$ am.t ( 9come tax m ?an once 9 a cal5d> ye>1 we .may apply a .#bj@3p p5alty 6! second or lat] failures if !y 7 made "k+ly or "u circum/.es ( gross neglig;e4 ,failure 6remit & late remitt.es ,we c assess a p5alty on ! 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 #bc ,*apt] #a #f ,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 ,! p5alty = .remitt+ .late 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 9 c]ta9 circum/.es1 we may apply ! p5alty 6! total am.t4 ,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 #bd ,*apt] #a a#f ,note ,we 3sid] a non-su6ici5t funds 7,,nsf7 *eque 6be a failure 6remit & w automatic,y apply a p5alty1 z well z an adm9i/rative *>ge4 ,late fil+ & failure 6file ! ,t#d;,a 9=m,n return ,y h 6file ! ,t#d;,a 9=m,n return & give ! ,t#d;,a slips 6! recipi5ts ea* ye>1 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 or a public holi"d1 yr 9=m,n return is due ! next busi;s "d4 ,we 3sid] yr return 6be fil$ on "t if we rcv x or if x is po/m>k$ on or 2f ! due date4 ,! m9imum p5alty = late fil+ ! ,t#d;,a 9=m,n return is 4#ajj &! maximum p5alty is 4#g1ejj4 ,=! -plete p5alty /ructure1 g 6_+www.cra.gc.ca/_& penaltyinformationreturns_:4 #be ,9t]e/ b#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 ,=! prescrib$ 9t]e/ rates1 g 6_+www.cra.gc.ca/interestrates_:4 ,c.ell+ or waiv+ p5alties & 9t]e/ ,! taxpay] relief provi.ns (! ,9come ,tax ,act 7! ,act7 give u "s 4cre;n 6c.el or waive all or "p ( any p5alties & 9t]e/ *>ges4 ,? flexibil;y all[s u 63sid] extraord9>y circum/.es t may h prev5t$ y f fulfill+ yr oblig,ns "u ! ,act4 ,= details1 g 6_+www.cra.gc.ca/fairness_: or see ,9=m,n ,circul> ,,ic#jg-a1 ,taxpay] ,relief ,provi.ns4 #bf ,*apt] #b--,deduct+ 9come c#f tax ,special pay;ts ,! foll[+ pay;ts >e n p5.na# or 9sura#4 ,d n deduct ,canada ,p5.n ,plan/,quebec ,p5.n ,plan 3tribu;ns or ,employ;t ,9sur.e premiums or prov9cial p>5tal 9sur.e plan 7,,ppip7 premiums4 ,d1? b5efits ,a d1? b5efit is ! gross am.t ( any pay;t 79clud+ a pay;t 6a surviv+ sp\se or -mon-law "pn]1 heir1 or e/ate7 on or af ! d1? ( an employee 6recognize ! employee's s]vice 9 an (fice or employ;t4 ,wages & employ;t 9come e>n$ up 6& 9clud+ ! date ( d1? >e pay;ts t >e report$ on a ,t#d slip1 .n a ,t#d;,a slip4 ,see ,guide ,,rc#dabj1 ,employ]s' ,guide--,fil+ ! ,t#d ,slip & ,summ>y4 ,if y pay a d1? b5efit 6a surviv+ sp\se1 -mon-law "pn]1 or heir1 "p #bg ,*apt] #b d#f ( ? pay;t may 2 exempt f tax 76a maximum ( 4#aj1jjj7 :5 he or %e files an 9come tax & b5efit return4 ,d n deduct 9come tax f ? "p (! pay;t4 ,= m 9=m,n1 see ,9t]pret,n ,bullet9 ,,it-#ejh1 ,d1? ,b5efits4 ,use ! )hold+ rates = lump-sum pay;ts %[n on ! next page 6deduct 9come tax f ! rema9d] (! taxa# am.t (! d1? b5efit4 ,! ,t#d;,a slip %d 2 issu$ 9 ! "n (! recipi5t1 n 9 ! "n (! dec1s$4 ,lump-sum pay;ts ,retir+ all[.es >e tr1t$ z lump-sum pay;ts4 ,y h 6deduct 9come tax f a retir+ all[.e .un.s x is transf]r$ directly 96a regi/]$ retire;t sav+s plan 7,,rrsp7 or a regi/]$ p5.n plan 7,,rpp74 ,pl1se note t retir+ all[.es m/ 2 tax$ ev5 if a recipi5t's total e>n+s rcvd or receiva# dur+ ! cal5d> ye>1 9clud+ ! lump sum pay;t1 >e less ?an ! total #bh ,*apt] #b e#f claim am.t on 8 or h] ,=m ;,,td#a1 ,p]sonal ,tax ,cr$its ,return4 .,d .n report eligi# & non-eligi# retir+ all[.e am.ts 79clud+ ^? am.ts pd 6,9dians7 on a ,t#d;,a slip4 ,9/1d1 report ^! types ( 9come on a ,t#d slip4 ,= m 9=m,n on retir+ all[.es1 see ,guide ,,rc#dabj1 ,employ]s' ,guide--,fil+ ! ,t#d ,slip & ,summ>y4 ,note ,! ,t#d;,a slip is / us$ 6report eligi# & non-eligi# retir+ all[.e am.ts 79clud+ ^? am.ts pd 6,9dians7 pd 9 #bjji & prior ye>s if y >e fil+ am5d$ ,t#d;,a slips or >e fil+ late4 ,y h 6deduct 9come tax f lump-sum pay;ts t >e3 --f a regi/]$ retire;t sav+s plan 7,,rrsp7 or a plan ref]r$ 6in subsec;n #adf7#ab7 (! ,9come ,tax ,act z an am5d$ plan2 #bi ,*apt] #b #g --f a regi/]$ p5.n plan 7,,rpp72 --f a def]r$ pr(it %>+ plan 7,,dpsp72 --m ?an ! m9imum am.t y h 6pay 6an annuitant "u a regi/]$ retire;t 9come fund 7,,rrif72 or --f a retire;t -p5s,n >range;t4 ,report ^! pay;ts 9 box #af1 8,4tribu;ns10 on a ,t#d;,a-,,rca slip1 ,/ate;t ( ,4tribu;ns f a ,retire;t ,-p5s,n ,>range;t 7,,rca74 ,if y pay a lump-sum pay;t 7s* z a refund ( premiums7 6a dec1s$ annuitant's sp\se or -mon-law "pn]1 d n deduct 9come tax4 ,)hold+ rates = lump-sum pay;ts ,-b9e all lump-sum pay;ts t h be5 or >e expect$ 6be pd 9 ! cal5d> ye> :5 det]m9+ ! -posite rate 6use4 ,use ^! #cj ,*apt] #b a#g f$]al & prov9cial or t]ritorial -posite rates3 --#aj@3p 7#e@3p = ,quebec7 on am.ts up 6& 9clud+ 4#e1jjj2 --#bj@3p 7#aj@3p = ,quebec7 on am.ts ov] 4#e1jjj up 6& 9clud+ 4#ae1jjj2 & --#cj@3p 7#ae@3p = ,quebec7 on am.ts ov] 4#ae1jjj4 ,recipi5ts may h 6pay a4i;nal tax on ^! am.ts :5 !y file _! returns4 ,6avoid ? situ,n1 if a recipi5t reque/s x1 y c3 --calculate ! annual tax 6deduct f ! recipi5t's ye>ly remun],n1 .9clud+ ! lump-sum pay;t 7_+www.cra.gc.ca/pdoc_:72 --calculate ! annual tax 6deduct f ! recipi5t's ye>ly remun],n1 .n .9clud+ ! lump-sum pay;t2 & --.subtract ! second am.t f ! f/ am.t4 ,! result is ! am.t y deduct f ! lump- sum pay;t if ! recipi5t reque/s x4 #ca ,*apt] #b b#g ,d n deduct 9come tax f a lump-sum pay;t if a recipi5t's total e>n+s rcvd or receiva# dur+ ! cal5d> ye>1 9clud+ ! lump-sum pay;t1 >e less ?an ! 8claim am.t0 on _! ,=m ;,,td#a1 ,p]sonal ,tax ,cr$its ,return4 ,? does n apply 6lump- sum pay;ts pd 6non-resid5ts1 or retir+ all[.es1 z not$ on ! previ\s page4 ,retroactive lump-sum pay;ts ,c]ta9 retroactive lump-sum pay;ts totall+ 4#c1jjj or m 7.n .9clud+ .9t]e/7 >e eligi# =a special tax calcul,n :5 an 9dividual files 8 or h] 9come tax & b5efits return1 reg>d.s (! am.t ( tax y )hold f ! pay;t4 ,eligi# s\rces ( 9come >e3 --b5efits f ,unemploy;t ,9sur.e or ,employ;t ,9sur.e2 --b5efits f a sup]annu,n or p5.n plan 7o!r ?an non-p]iodic b5efits s* z lump-sum )drawals72 & #cb ,*apt] #b c#g --sp\sal1 -mon-law "pn]1 or * support pay;ts4 ,6qualify =a special tax calcul,n1 ! pay;ts describ$ on ,=m ,t#aaih1 ,/ate;t ( ,qualify+ ,retroactive ,lump-,sum ,pay;t1 m/ h be5 pd 6! 9dividual af #aiid = "o or m ye>s af #aigg "?\t : ! 9dividual 0 a resid5t ( ,canada4 ,note ,if y pay a retroactive pay 9cr1se1 see ,guide ,t#djja1 ,employ]s' ,guide --,payroll ,deduc;ns & ,remitt.es4 ,y h 6provide ! foll[+ 9=m,n 9 writ+ 6! recipi5t3 --! ye> 9 : ! lump-sum pay;t 0 made 6! recipi5t2 --a -plete descrip;n (! lump-sum pay;t &! circum/.es t requir$ x 6be pd2 #cc ,*apt] #b d#g --! total am.t (! lump-sum pay;t1 9clud+ a br1kd[n 2t ! pr9cipal &! 9t]e/ ele;t1 if any1 (! pay;t2 & --! pr9cipal am.t (! lump-sum pay;t t relates 6! curr5t ye> & ea* (! prec$+ ye>s cov]$ 0! pay;t4 ,y c provide all ! 9=m,n 9dicat$ abv 6! recipi5t 0us+ ,=m ,t#aaih1 ,/ate;t ( ,qualify+ ,retroactive ,lump-,sum ,pay;t4 ,! recipi5t has 6s5d ,=m ,t#aaih 6_! tax s]vice (fice & reque/ ! special tax calcul,n 9 8 or h] 9come tax & b5efit return4 ,transf] ( funds ,a lump-sum pay;t may 2 directly transf]r$1 )9 9come tax limits 7z expla9$ 2l71 f an ,,rpp or a ,,dpsp 6an ,,rpp1 an ,,rrsp1 or a ,,rrif4 ,a ,,dpsp may al 2 transf]r$ 6ano!r ,,dpsp4 ,d n deduct tax on an am.t t y transf] .directly 7n pd 6! recipi5t7 6an ,,rpp1 an ,,rrsp1 a ,,dpsp1 or a ,,rrif4 #cd ,*apt] #b e#g ,tru/ees & adm9i/rators may use ,=m ,t#baea1 ,direct ,transf] (a ,s+le ,am.t ,"u ,subsec;n #adg7#ai7 or ,sec;n #adg.c1 6transf] ! lump-sum pay;t directly on a recipi5t's 2half4 ,! rcvg c>ri] %d n issue receipts4 ,! transf]r+ c>ri] has 6keep ! nec docu;ts 6support ! transf]4 ,! ,9come ,tax ,act "s"ts limits h[ m* ( an ,,rpp lump-sum pay;t y c transf] directly 6s* regi/]$ plans4 ,if ! am.t y transf] is m ?an ^! limits1 ! recipi5t has 69clude ! excess transf] 9 8 or h] 9come & y h 6deduct 9come tax on ! am.t y did n directly transf]4 ,y _c transf] ? am.t 6ano!r ,,rpp1 ,,rrsp1 or ,,dpsp4 ,am.ts f ,,rrsp's & ,,rrif's may al 2 transf]r$ on a tax-def]r$ basis 9 a3ord.e ) v>i\s provi.ns (! ,9come ,tax ,act4 ,= m 9=m,n ab transf]r+ funds 2t plans1 see ,9t]pret,n ,bullet9 ,,it-#ebh1 ,transf]s ( ,funds ,2t ,regi/]$ ,plans4 #ce ,patronage pay;ts #h ,patronage pay;ts 9clude3 --c]tificates ( 9debt$;s2 --am.ts cr$it$ t[>ds ! bal.e a recipi5t may [e ! pay] (! patronage2 & --%>es (a corpor,n t an 9dividual rcvs 2c (a patronage pay;t4 ,y h 6apply a )hold+ tax ( #ae@3p on ! value ( patronage pay;ts t ,canadian resid5ts rcv 9 a ye>4 ,? )hold+ tax applies 6! pay;t or 6! total ( s"eal pay;ts ( m ?an 4#ajj y made dur+ ! ye>4 ,example ,y give ,col9 a 4#bej patronage pay;t4 ,! am.t on : y apply ! #ae@3p )hold+ tax is 4#aej 74#bej m9us 4#ajj74 ,! )hold+ tax is 4#bb.ej 74#aej multipli$ 0#ae@3p74 ,-plete ! remitt.e v\*] at ! bottom ( ,=m ;,,pd#g;,a1 ,/ate;t ( ,a3.t = ,curr5t ,s\rce ,deduc;ns1 & 9clude #cf ,*apt] #b a#h x )! deduct$ am.t y >e s5d+ 6! ,rcvr ,g5]al4 ,! )hold+ tax does n apply 6,canadian resid5ts :o >e exempt "u sec;n #adi (! ,9come ,tax ,act4 ,= m 9=m,n1 see ,9t]pret,n ,bullet9 ,,it-#cfb1 ,patronage ,divid5ds4 ,regi/]$ $uc,n sav+s plan 7,,resp7 ,9ve/;t e>n+s 9 an ,,resp c 2 pd 6! subscrib] or1 9 "s circum/.es1 6a p]son o!r ?an ! subscrib]4 ,^! pay;ts >e call$ a3umulat$ 9come pay;ts 7,,aip's74 ,an ,,aip is subject 6two di6]5t taxes3 ! regul> 9come tax "u ,"p ;,i (! ,9come ,tax ,act1 & an a4i;nal tax ( #bj@3p 7#ab@3p = resid5ts ( ,quebec7 "u ,"p ,x4#e (! ,9come ,tax ,act4 ,! am.t subject 6)hold+ taxes may 2 reduc$ if bo? (! foll[+ 3di;ns >e met3 --! recipi5t (! ,,aip's is ! orig9al subscrib] 7or1 af ! d1? (! #cg ,*apt] #b b#h orig9al subscrib]1 8 or h] sp\se or -mon-law "pn] if "! is no o!r subscrib]72 & --! recipi5t has -plet$ ,=m ,t#aaga1 ,tax ,)hold+ ,waiv] on ,a3umulat$ ,9come ,pay;ts ,f ,,resp's1 & asks t y transf] ! pay;t directly 6! subscrib]'s regi/]$ retire;t sav+s plan 7,,rrsp7 or sp\sal or -mon- law "pn] ,,rrsp4 ,if y >e satisfi$ t ^! 3di;ns & ^? expla9$ on ,=m ,t#aaga >e met & y c r1sonably 2lieve t ! recipi5t (! ,,aip's w deduct t am.t z an ,,rrsp 3tribu;n =! ye> y pd x1 y d n h 6)hold any taxes on ! am.t transf]r$4 ,! am.t subject 6)hold+ tax is ! ,,aip .m9us ! reduc;n det]m9$ on ,=m ,t#aaga4 ,report all pay;ts f an ,,resp on a ,t#d;,a slip4 ,= m 9=m,n1 see ,9=m,n ,%eet ,,rc#djib1 ,regi/]$ ,$uc,n ,sav+s ,plans4 #ch ,tax-,free ,sav+s ,a3.t c#h 7,,tfsa7 ,g5],y1 9come e>n$ 9 a ,,tfsa is tax- free1 ev5 :5 x is )drawn4 ,h["e1 special rules apply if ! >range;t c1ses 6be a ,,tfsa = any (! foll[+ r1sons3 --! ,,tfsa c1ses 6be a 8qualify+ >range;t02 --! 3di;ns set \ 9 subsec;n #adf.b7#b7 (! ,9come ,tax ,act >e n satisfi$2 or --! la/ ,,tfsa hold] dies4 ,! foll[+ -;ts ref] 6! d1? (! la/ ,,tfsa hold]4 ,h["e1 )! excep;n (! exempt p]iod rule1 : only applies on ! d1? (! la/ hold] "u a tru/e$ >range;t1 simil> rules apply "u ! o!r sc5>ios4 ,:5 ! hold] (a deposit or an annu;y 3tract t is a ,,tfsa dies1 ! hold] is 3sid]$ 6h 4pos$ (! deposit or ! annu;y & ea* p]son :o has an 9t]e/ 9 ! deposit or annu;y is 3sid]$ 6h acquir$ t 9t]e/ at ! "t (! hold]'s d1? at a co/ equal 6! fair m>ket value 7,,fmv7 (! deposit or #ci ,*apt] #b d#h annu;y z valu$ immly 2f d1?4 ,af ! hold]'s d1?1 a deposit or annu;y 3tract is no l;g] 3sid]$ 6be a ,,tfsa & is subject 6! normal report+1 )hold+ & 9come 9clu.n rules t apply 6deposits & annuities4 ,": ! hold] (a ,,tfsa t is a tru/e$ >range;t dies1 ! tru/ w1 9 g5]al1 c1se 6be a ,,tfsa at ! date ( d1?4 ,h["e1 ! tru/ w1 = c]ta9 purposes1 3t9ue 6be tr1t$ z a ,,tfsa f ! date ( d1? until ! 5d (! cal5d> ye> foll[+ ! ye> ( d1?1 or :5 ! tru/ c1ses 6exi/1 if e>li] 7! exempt p]iod74 ,dur+ ! exempt p]iod1 prop]ty held 9 ! ,,tfsa c 2 4tribut$ 6! b5efici>ies (! ,,tfsa on a tax-free basis1 provid$ ! total am.t 4tribut$ does n exce$ ! ,,fmv (! prop]ty held 9 ! tru/ immly 2f ! hold]'s d1?4 ,any am.ts pd 6a b5efici>y 9 excess ( ? limit m/ 2 9clud$ 9 ! b5efici>y's 9come 9 ! ye> ! am.ts >e pd & m/ 2 report$ z 9come 6! b5efici>ies on a ,t#d;,a slip 7if ! #dj ,*apt] #b e#h am.ts exce$ 4#ej74 ,y d n h 6deduct 9come tax on ^! am.ts4 ,= example1 a ,,tfsa cd 2 valu$ at 4#aj1jjj at ! date ( d1?1 b 0! "t x is 4tribut$ 6! b5efici>y1 ! a3.t cd 2 wor? 4#aa1jjj4 ,! extra 4#a1jjj is taxa# 9come 9 ! h&s (! b5efici>y if pd \ )9 ! exempt p]iod1 &a ,t#d;,a m/ 2 prep>$ 0! issu] report+ t am.t4 ,if ! tru/ 3t9ues 6exi/ af ! exempt p]iod 5ds1 ! tru/ w 2 subject 6tax,n & w 2 requir$ 69clude 9 xs 9come any 9come e>n$ afws4 ,9 a4i;n1 = xs f/ tax,n ye> t 2g9s af ! 5d (! exempt p]iod1 ! tru/ m/ al 9clude 9 xs 9come ! am.t 0: ! ,,fmv ( all ! prop]ty x holds at ! 5d (! exempt p]iod exce$s ! ,,fmv (! prop]ty held 0! tru/ immly 2f ! --------------------------------------#i hold]'s d1?1 6! ext5t t ? am.t has n be5 4tribut$ 6b5efici>ies dur+ ! exempt p]iod4 ,! tru/ wd 2 subject 6tax on ^! 9come 9clu.ns un.s !y >e paya# 9 ! ye> 6! b5efici>ies (! tru/1 bas$ on #da ,*apt] #b a#i tru/ rules z describ$ 9 ,guide ,t#djac1 ,t#c ,tru/ ,guide4 ,= m 9=m,n1 see ,guide ,,rc#ddgg1 ,tax-,free ,sav+s ,a3.t 7,,tfsa7 ,guide = ,issu]s1 & ,guide ,,rc#ddff1 ,tax- ,free ,sav+s ,a3.t 7,,tfsa71 ,guide = ,9dividuals4 ,h[ 6calculate tax deduc;ns ,! payroll deduc;ns ta#s help y calculate ,,cpp 3tribu;ns1 ;,,ei premiums1 &! am.t ( f$]al1 prov9cial 7except ,quebec71 & t]ritorial 9come tax t y h 6deduct f am.ts y pay4 ,use ! prov9cial or t]ritorial ta#s =! prov9ce or t]ritory 9 : ! recipi5t resides1 ..un.s y w 2 apply+ lump-sum )hold+ .rates4 ,y c use any (! foll[+ v].ns (! payroll deduc;ns ta#s3 --,payroll ,deduc;ns ,onl9e ,calculator 7,,pdoc7--,y c use ? applic,n 6calculate yr #db ,*apt] #b b#i payroll deduc;ns4 ,x calculates payroll deduc;ns = any pay p]iod1 prov9ce 7except ,quebec7 & t]ritory4 ,! calcul,n is bas$ on exact sal>y figures4 ,= m 9=m,n1 g 6_+www.cra.gc.ca/pdoc_:4 --,payroll ,deduc;ns ,ta#s 7,t#djcb7 & ..,payroll ,deduc;ns ,supple;t>y ,ta#s 7.,t#djjh7--,y c use ^! ta#s 6calculate payroll deduc;ns4 ,!y >e availa# at _+www.cra.gc.ca/payroll_:4 --,guide ..,t#dabg1 ,payroll ,deduc;ns ,=mulas = ,-put] .,programs--,y may want 6use ^! =mulas 9/1d (! ta#s 6calculate yr recipi5ts' payroll deduc;ns4 ,? public,n 3ta9s =mulas 6calculate ,,cpp 3tribu;ns1 ;,,ei premiums1 & f$]al1 prov9cial 7except ,quebec71 & t]ritorial 9come tax4 #dc ,*apt] #b c#i ,if ! .-put] .=mulas y want 6use >e di6]5t f \rs1 y h 6submit !m 6any tax s]vices (fice or tax c5tre = approval4 ,all ! payroll deduc;ns ta#s >e availa# = ea* prov9ce & t]ritory 7except ,quebec7 & al = employees "w+ 9 ,canada 2y ! limits ( any prov9ce1 or \tside ,canada4 ,if y fail 6deduct ! requir$ am.ts1 we may apply a failure 6deduct p5alty4 ,see 8,p5alties & 9t]e/0 on page #e4 ,=m ;,,td#a1 ,p]sonal ,tax ,cr$its ,return ,9dividuals :o w rcv sal>y1 wages1 -mis.ns1 employ;t 9sur.e b5efits1 p5.ns1 or o!r remun],n .m/ -plete a f$]al ,=m ;,,td#a .&1 if m ?an ! basic p]sonal am.t is claim$1 a prov9cial or t]ritorial ,=m ;,,td#a4 ,^! ;,,td#a =ms \tl9e ! cr$its t recipi5ts c claim :5 fil+ _! 9come tax & b5efit returns4 ,!y %d -plete new #dd ,*apt] #b d#i ;,,td#a =ms )9 sev5 "ds ( any *anges 6a situ,n t w a6ect _! 9come tax & b5efit returns4 ,9dividuals :o d n -plete new =ms may 2 subject 6a p5alty ( 4#be = ea* "d ! =m is late4 ,! m9imum p5alty is 4#ajj1 : 9cr1ses 04#be p] "d 6! maximum ( 4#b1ejj4 ,9dividuals d n h 6-plete new ;,,td#a =ms if _! p]sonal tax cr$it am.ts h n *ang$ =! ye>4 ,x is a s]i\s (f;e 6"k+ly a3ept a ,=m ;,,td#a t 3ta9s false or deceptive /ate;ts4 ,if y ?9k a ,=m ;,,td#a 3ta9s 9correct 9=m,n1 call #a-hjj-iei-eebe4 ,keep a -plet$ ,=m ;,,td#a on file = ea* 9dividual4 ,we may ask 6see x4 ,claim codes ,! total am.t an employee claims on ,=m ;,,td#a w det]m9e : claim code 6use4 ,an explan,n (! claim codes is li/$ 9 ,public,n ,t#djcb1 ,payroll ,deduc;ns ,ta#s1 : y c f9d onl9e at #de ,*apt] #b e#i _+www.cra.gc.ca/payroll_:4 ,9 "s cases y w h 6use "o claim code =! f$]al ,=m ;,,td#a & ano!r claim code =! prov9cial or t]ritorial =m4 #df ,*apt] #c--,h[ & :5 6remit f#i ,"! >e s"eal me?ods 6*oose f :5 remitt+ yr deduc;ns4 ,new remitt] ,if y h n"e remitt$ ,canada ,p5.n ,plan 7,,cpp7 3tribu;ns1 ,employ;t ,9sur.e 7;,,ei7 premiums1 or 9come tax deduc;ns 2f1 y m/ apply =a busi;s numb] 7,,bn7 & regi/] =a payroll a3.t ) u1 if y don't alr h "o4 ,g 6_+www.cra.gc.ca/bro_: 6regi/]1 or call u at #a-hjj-iei-eebe4 ,we w give y a ,payroll ,a3.t ,numb] & tell y h[ 6remit yr deduc;ns4 ,new employ]s & pay]s >e 3sid]$ regul> remitt]s = remitt+ frequ5cies4 ,:5 y make yr f/ remitt.e1 y c make x electronic,y or s5d a *eque or m"oy ord] 6yr tax c5tre4 ,if y make yr remitt.e 0*eque or m"oy ord]1 make x paya# 6! ,rcvr ,g5]al & pr9t yr ,,bn on ! back4 ,9clude a lr /at+3 #dg ,*apt] #c g#i --t y >e a new remitt]2 --! p]iod yr remitt.e cov]s2 --yr -plete pay] "n1 a4ress1 & busi;s teleph"o numb]2 & --yr ,a3.t ,numb]4 ,we w s5d y a remitt.e =m 9 ! mail af y regi/] & af ea* subsequ5t remitt.e4 ,if y d n rcv a =m 9 "t = yr next remitt.e1 s5d 9 ! remitt.e z describ$ abv4 ,9 yr lr1 2 sure 69dicate t y did n rcv yr remitt.e =m4 -------------------------------------#aj ,remitt] types & 9=m,n ,we det]m9e ! type ( remitt] y >e 0a4+ up all ! ,,cpp 3tribu;ns1 ;,,ei premiums1 & 9come tax deduc;ns y _h 6s5d u = yr payroll a3.ts two cal5d> ye>s ago4 ,we divide ! total 0! numb] ( mon?s 7maximum #ab7 t y _h 6make pay;ts 9 t ye>4 ,= example1 if y made two mon?ly remitt.es totall+ 4#abj1jjj 9 #bjaj1 yr ..av]age mon?ly )hold+ .am.t 7,,amwa7 = #dh ,*apt] #c a#aj #bjab wd 2 4#fj1jjj 74#abj1jjj divid$ 0#b74 ,if yr remitt] type *anges bas$ on \r calcul,ns1 we w advise y 9 writ+1 usu,y 9 ,decemb]1 ( :5 we h 6rcv yr remitt.es =! foll[+ ye>4 ,y c view yr remitt+ require;ts onl9e 0us+ ! 8,view remitt+ require;ts0 s]vice 9 ,my ,busi;s ,a3.t at _+www.cra.gc.ca/representatives_:1 if y >e an au?oriz$ employee or repres5tative1 or at _+www.cra.gc.ca/mybusinessaccount_: if y >e ! busi;s [n]4 ,regul> remitt] ,if yr ,,amwa two ye>s ago 0 less ?an 4#ae1jjj1 y >e a regul> remitt] & h 6remit yr deduc;ns s we rcv !m on or 2f ! fifte5? "d (! mon? foll[+ ! mon? y made ! deduc;ns4 #di ,*apt] #c b#aj ,note ,we 3sid] a remitt.e t 0 due on ,janu>y #ae (! curr5t ye> 7= deduc;ns y made 9 ,decemb] (! previ\s ye>7 6be late if x is pd )! previ\s ye>'s ,t#d or ,t#d;,a 9=m,n return1 & ? return is fil$ af ,janu>y #ae4 ,qu>t]ly remitt] ,qu>t]ly remitt+ gives pay]s ! op;n ( remitt+ s\rce deduc;ns once e ?ree mon?s4 ,6qualify = qu>t]ly remitt+1 a pay] has to3 --h an ,,amwa ( less ?an 4#c1jjj 9 ei ! f/ or ! second prec$+ cal5d> ye>2 & --h a p]fect -pli.e hi/ory4 ,note ,we 3sid] a pay] 6h a .p]fect .-pli.e hi/ory :51 ov] a #ab-mon? p]iod1 all deduc;ns & remitt.es ( ,,cpp #ej ,*apt] #c c#aj 3tribu;ns1 ;,,ei premiums1 & 9come tax 7 made on "t1 ,,gst/,,hst has be5 pd on "t1 & ,t#d & ,t#d;,a type 9=m,n returns & ,,gst/,,hst returns h al be5 fil$ on "t4 ,y d n h 6apply 6remit qu>t]ly4 ,if y >e a new eligi# pay]1 we w notify y 0mail t y h ! op;n 6remit qu>t]ly1 & we w provide m 9=m,n on qu>t]ly remitt+4 ,pay]s :o rema9 eligi# 6remit qu>t]ly f "o ye> 6! next w n 2 re-notifi$ 0lr4 ,if y >e curr5tly an eligi# qu>t]ly remitt]1 & y h n be5 notifi$ 6! 3tr>y1 y may 3t9ue 6remit qu>t]ly4 ,! qu>t]s >e ,janu>y 6,m>*1 ,april 6,june1 ,july 6,septemb]1 & ,octob] 6,decemb]4 ,remitt.es >e due ! fifte5? "d (! mon? immly foll[+ ! 5d ( ea* qu>t]4 ,! due dates >e ,april #ae1 ,july #ae1 ,octob] #ae1 & ,janu>y #ae4 #ea ,*apt] #c d#aj ,notes ,we 3duct an annual review 6id5tify pay]s :o qualify 6be qu>t]ly remitt]s4 ,h["e1 if at any "t af #ab mon?s ( busi;s a pay] 2lieves !y h met ! 3di;ns m5;n$ abv1 !y c call #a-hjj-iei-eebe & apply 6remit qu>t]ly4 ,a pay] :o fails 6-ply ) all ! requir$ 3di;ns loses ! qu>t]ly remitt+ privilege4 ,6rega9 ! privilege1 ! pay] has 6re-e/abli% a #ab-mon? hi/ory ( p]fect -pli.e4 ,al1 a pay] ) multiple payroll a3.ts m/ meet ! -pli.e require;ts = all a3.ts4 ,if "o payroll a3.t is 9eligi#1 ! pay] loses ! qu>t]ly remitt+ privilege = all a3.ts4 ,a3el]at$ remitt] ,"! >e two gr\ps 7al call$ ?re%olds7 ( a3el]at$ remitt]s4 #eb ,?re%old #a e#aj ,? gr\p 9cludes pay]s1 9clud+ ^? ) associat$ corpor,ns1 :o _h a total av]age mon?ly )hold+ am.t 7,,amwa7 ( 4#ae1jjj 64#di1iii.ii two cal5d> ye>s ago4 ,am.ts y )hold f remun],n pd 9 ! f/ #ae "ds (! mon? >e due 0! tw5ty-fif? (! same mon?4 ,am.ts y )hold f ! sixte5? 6! 5d (! mon? >e due 0! t5? "d (! foll[+ mon?4 ,?re%old #a pay]s c make remitt.es at _! ,canadian f9ancial 9/itu;n1 tax s]vices (fice or any tax c5tre4 ,?re%old #b ,? gr\p 9cludes pay]s1 9clud+ ^? ) associat$ corpor,ns1 :o _h a total ,,amwa ( 4#ej1jjj or m two cal5d> ye>s ago4 ,am.ts y )hold f remun],n y pay any "t dur+ ! mon? >e due 0! ?ird "w+ "d 7n #ec ,*apt] #c f#aj c.t+ ,satur"ds1 ,sun"ds1 or public holi"ds7 af ! 5d (! foll[+ p]iods3 --f ! #a/ "? ! sev5? "d (! mon?2 --f ! eie 3sid]$ 6be mon?ly a3el]at$ remitt]s if !y h a payroll frequ5cy ( only once a mon?4 ,note ,?re%old #b remitt]s .h .6remit _! payroll deduc;ns electronic,y or 9 p]son at _! ,canadian f9ancial 9/itu;n4 ,we 3sid] all pay;ts made 6! ,,cra at l1/ ."o .full ."d 2f ! due date 6h be5 made at a f9ancial 9/itu;n &a p5alty w n 2 *>g$4 #ed ,*apt] #c #aa ,pay;ts made .on ! due date b n at a f9ancial 9/itu;n1 >e subject 6a p5alty ( #c@3p (! am.t due4 ,all pay;ts made .af ! due date >e subject 6! graduat$ p5alty rates4 ,= details1 see page #e4 ,associat$ corpor,ns ,if a corpor,n is associat$ ) "o or m corpor,ns 9 ! curr5t ye>1 &! total av]age mon?ly )hold+ am.t 7,,amwa7 ( all ! associat$ corpor,ns 0 4#ae1jjj or m1 two cal5d> ye>s ago1 we 3sid] .all ! associat$ corpor,ns 6be a3el]at$ remitt]s4 ,! t]m associat$ corpor,ns is def9$ 9 ! ,9come ,tax ,act4 ,remitt.e frequ5cy ,"u ! ,9come ,tax ,act1 a3el]at$ remitt] pay]s h ! op;n ( *ang+ _! remitt+ frequ5cy bas$ on _! ,,amwa 9 ! imm prec$+ cal5d> ye>4 ,if y want #ee ,*apt] #c a#aa 6use ? op;n1 call u at #a-hjj-iei-eebe4 ,we w review yr a3.t & let y "k 9 writ+ :5 we h 6rcv yr deduc;ns4 ,remitt.e due dates t fall on a ,satur"d1 ,sun"d1 or public holi"d ,if yr due date is a ,satur"d1 ,sun"d1 or public holi"d1 yr remitt.e is due on ! next busi;s "d4 ,=a li/ ( public holi"ds1 g 6_+www.cra.gc.ca/duedates_:4 ,remitt.e =ms ,6make yr remitt.e1 y m/ use "o (! foll[+ =ms3 --,=m ;,,pd#g;,a1 ,/ate;t ( ,a3.t = ,curr5t ,s\rce ,deduc;ns1 = regul>1 qu>t]ly1 & mon?ly a3el]at$ remitt]s2 or --,=m ;,,pd#g;,a7;,,tm71 ,/ate;t ( ,a3.t = ,curr5t ,s\rce ,deduc;ns1 or ,=m ;,,pd#g;,a-,,rb1 #ef ,*apt] #c b#aa ,remitt.e ,v\*] = ,curr5t ,s\rce ,deduc;ns1 = a3el]at$ remitt]s 7o!r ?an mon?ly a3el]at$ remitt]s :o use ,=m ;,,pd#g;,a74 ,-plete yr remitt.e v\*] 7! bottom "p (! remitt.e =m7 correctly s we c apply yr remitt.e 6yr a3.t4 ,=m ;,,pd#g;,a ,we w s5d ,=m ;,,pd#g;,a 6ea* eligi# regul>1 qu>t]ly1 & mon?ly a3el]at$ remitt] 6remit deduc;ns4 ,=m ;,,pd#g;,a has ?ree "ps3 ,top "p--,? "p is a /ate;t ( a3.t f u4 ,x %[s3 --! date ( yr /ate;t ( a3.t2 --yr a3.t numb]2 --yr busi;s "n2 --bal.es on yr la/ /ate;t3 #eg ,*apt] #c c#aa --..am.ts pd = 7ye> .9dicat$71 : >e remitt.es we rcvd =! ye> 9dicat$2 & --.assess$ .am.t .[+1 : is ! am.t y _h 6pay on assess;ts ( deduc;ns1 9clud+ p5alties & 9t]e/2 --curr5t bal.es3 --..am.ts pd = 7ye> .9dicat$71 : >e ! am.ts y pd = yr deduc;ns =! ye> 9dicat$2 & --.assess$ .am.t .[+1 : is yr bal.e [+ on assess;ts ( deduc;ns1 9clud+ p5alties & 9t]e/2 & --an explan,n ( *anges4 ,bottom "p--,? "p is yr remitt.e =m = curr5t remitt.es4 ,:5 y -plete ! bottom "p1 5sure t ! foll[+ 9=m,n is correct3 --,yr "n1 a4ress1 & a3.t numb]4 --,! gross payroll =! remitt+ p]iod 7r.d$ 6! ne>e/ doll>74 ,? repres5ts all remun],n t y pay 2f y make any deduc;ns1 s* z 9come tax4 ,x 9cludes regul> #eh ,*apt] #c d#aa wages1 -mis.ns1 ov]"t pay1 pd l1ve1 taxa# b5efits & all[.es1 piece"w pay;ts1 & special pay;ts4 ,x is ! same z ! total ( all am.ts t wd appe> 9 box #ad1 8,employ;t 9come10 on yr employees' ,t#d slips4 7,= qu>t]ly remitt]s1 x is ! total ( ^! am.ts =! la/ mon? (! qu>t]47 --,! numb] ( employees 9 ! la/ pay p]iod4 ,? 9cludes any employee = :om y w prep>e a ,t#d or a ,t#d;,a slip1 s* z "p-"t & tempor>y employees1 & employees abs5t ) pay4 ,d n 9clude p = :om y w n -plete a ,t#d or a ,t#d;,a slip4 ,d n 9clude ^? :o y did n pay 9 ! la/ pay p]iod 9 ! mon? or qu>t]1 s* z employees on unpd l1ve4 --,! 5d (! remitt+ p]iod = : deduc;ns 7 )held4 ,5t] ! ye> & mon? = : y >e remitt+ 7= regul> remitt]s7 or ! la/ ye> & mon? (! #ei ,*apt] #c e#aa qu>t] = : y >e remitt+ 7= qu>t]ly remitt]s74 --,! am.t pd4 ,? is ! total 9come tax y >e remitt+4 ,back (! =m--,? "p c 2 us$ if y w n 2 mak+ a remitt.e dur+ ! mon? or qu>t]4 ,x al provides 9=m,n on \r ,tele,reply s]vice4 ,if y mail yr *eque or m"oy ord] paya# 6! ,rcvr ,g5]al1 keep ! top "p z a record ( yr remitt.e & s5d ! bottom "p ( ,=m ;,,pd#g;,a 6! foll[+ a4ress3 ,canada ,rev5ue ,ag5cy #hge ,h]on ,road ,ottawa ,,on ,k#a;,a #a;,b#a ,if y ne$ m 9=m,n ab ,=m ;,,pd#g;,a1 call u at #a-hjj-iei-eebe4 -------------------------------------#ab ,=m ;,,pd#g;,a7;,,tm7 ,ea* mon?1 we s5d ,=m ;,,pd#g;,a7;,,tm7 6all a3el]at$ #fj ,*apt] #c a#ab remitt]s1 except mon?ly a3el]at$ remitt]s 7:o rcv ,=m ;,,pd#g;,a74 ,=m ;,,pd#g;,a7;,,tm7 has two "ps3 ,top "p--,? "p is a /ate;t ( a3.t f u4 ,x %[s3 --! date ( yr /ate;t ( a3.t2 --yr a3.t numb]2 --yr busi;s "n2 --bal.es on yr la/ /ate;t3 --..am.ts pd = 7ye> .9dicat$71 : >e remitt.es we rcvd =! ye> 9dicat$2 & --.assess$ .am.t .[+1 : is ! am.t y _h 6pay on assess;ts ( deduc;ns1 9clud+ p5alties & 9t]e/2 --curr5t bal.es3 --..am.ts pd = 7ye> .9dicat$71 : >e ! am.ts y pd = yr deduc;ns =! ye> 9dicat$2 & #fa ,*apt] #c b#ab --.assess$ .am.t .[+1 : is yr bal.e [+ on assess;ts ( deduc;ns1 9clud+ p5alties & 9t]e/2 & --an explan,n ( *anges4 ,bottom "p--,? "p is yr remitt.e =m = curr5t remitt.es4 ,:5 y -plete ! bottom "p1 5sure t ! foll[+ 9=m,n is correct3 --,yr "n1 a4ress1 & a3.t numb]4 --,! gross payroll =! remitt+ p]iod 7r.d$ 6! ne>e/ doll>74 ,? repres5ts all remun],n t y pay 2f y make any deduc;ns1 s* z 9come tax4 ,x 9cludes regul> wages1 -mis.ns1 ov]"t pay1 pd l1ve1 taxa# b5efits & all[.es1 piece"w pay;ts1 & special pay;ts4 ,x is ! same z ! total ( all am.ts =! remitt+ p]iod t wd appe> 9 box #ad1 8,employ;t 9come10 on yr employees' ,t#d slips4 --,! numb] ( employees 9 ! la/ pay p]iod4 ,? 9cludes any employee = :om y w prep>e a ,t#d or #fb ,*apt] #c c#ab ,t#d;,a slip1 s* z "p-"t & tempor>y employees1 & employees abs5t ) pay4 ,d n 9clude p = :om y w n -plete a ,t#d or ,t#d;,a slip4 ,d n 9clude ^? y did n pay 9 ! la/ pay p]iod (! remitt+ p]iod1 s* z employees on unpd l1ve4 ,if y h v>i\s pay gr\ps 7= example1 executive1 h\rly1 & sal>i$71 9clude all employees pd 9 ea* gr\p's la/ pay p]iod1 b d n c.t any p]son twice4 --,! 5d ( remitt+ p]iod 7,,yy ,,mm ,,dd74 ,?re%old #a a3el]at$ remitt]s h two remitt+ p]iods p] mon?4 ,"!=e1 !y %d 5t] ei 8fifte5?0 or 8mon?-5d0 z _! 85d ( remitt+ p]iod0 on ! remitt.e =m4 ,?re%old #b a3el]at$ remitt]s h f\r remitt+ p]iods p] mon?4 ,"!=e1 !y %d 5t] ei 8sev5?10 8f\rte5?10 8tw5ty-f/10 or 8mon?-5d10 z _! 85d ( remitt+ p]iod40 #fc ,*apt] #c d#ab --,! am.t pd4 ,? is ! total 9come tax y >e remitt+4 ,:5 y make yr remitt.e at yr f9ancial 9/itu;n or tax c5tre1 -plete ! top &! bottom "ps ( ,=m ;,,pd#g;,a7;,,tm7 & pres5t !m ) yr remitt.e4 ,! recipi5t w date-/amp ! bottom "p & return ! top "p 6y z a receipt4 ,note ,?re%old #b remitt]s & c]ta9 payroll s]vice -panies .m/ remit "? _! .f9ancial .9/itu;n4 ,=m ;,,pd#g;,a-,,rb ,ea* ,decemb]1 we provide a3el]at$ remitt]s 7except mon?ly a3el]at$ remitt]s :o rcv ,=m ;,,pd#g;,a7 a booklet ( ;,,pd#g;,a-,,rb =ms 7ei #bg or #ed =ms7 6use 6remit deduc;ns4 ,^! booklets >e pr9t$ once a ye>4 ,if y require a4i;nal =ms1 call #a-hjj-iei-eebe4 #fd ,=m ;,,pd#g;,a-,,rb has e#ab two "ps3 ,top "p--,? "p is a receipt4 ,bottom "p--,? "p is yr remitt.e v\*] :5 mak+ yr pay;t4 ,6-plete ? "p1 see 8,bottom "p0 "u ! h1d+ 8,=m ;,,pd#g;,a7;,,tm70 on ? page4 ;,e-;,,pd#g;,a ;,e-;,,pd#g;,a is an electronic s]vice t lets y rcv & view yr ,/ate;t ( ,a3.t = ,curr5t ,s\rce ,deduc;ns4 ,! ;,e-;,,pd#g;,a replaces ! pap] v].n (! ;,,pd#g;,a &! ;,,pd#g;,a7;,,tm74 ,= m 9=m,n & 6f9d \ if y c regi/]1 g 6_+www.cra.gc.ca/epd7a_:4 ,my ,busi;s ,a3.t s]vices ,y c view f9ancial transac;ns t wd 2 4play$ on a ;,,pd#g;,a =m 0us+ ! 8,a3.t bal.e & activities0 s]vice & select+ 8,a3.t transac;ns at #fe ,*apt] #c f#ab _+www.cra.gc.ca/representatives_:1 if y >e an au?oriz$ repres5tative or employee1 or at _+www.cra.gc.ca/mybusinessaccount_:1 if y >e ! busi;s [n]4 ,n mak+ a remitt.e ,if y >e n mak+ a remitt.e =! mon? or qu>t]1 y may notify u by3 --us+ ! 8,provide a nil remitt.e0 s]vice at _+www.cra.gc.ca/representatives_:1 if y >e an au?oriz$ employee or repres5tative1 or at _+www.cra.gc.ca/_& mybusinessaccount_: if y >e ! busi;s [n]2 --us+ \r ,tele,reply s]vice2 or --0mail4 ,if y pref] n 6use ,my ,busi;s ,a3.t or ,tele,reply1 -plete ! remitt.e =m & mail x 6u4 ,see 8,back ( #ff ,*apt] #c #ac ! =m0 on ! previ\s page4 ,2 sure 69dicate :5 y expect 6h employees subject 6deduc;ns4 ,tele,reply ,y c use ,tele,reply if y curr5tly h no employees1 >e submitt+ nil remitt.e 9=m,n = yr payroll a3.t1 &! a3.t numb] pr9t$ on yr remitt.e v\*] is correct4 ,if y use ,tele,reply1 d n mail yr remitt.e v\*] 6u1 b fill x \ & keep x = yr records4 ,h\rs ( op],n ,y c use ,tele,reply dur+ ! foll[+ "ts 7local "t73 --,mon"d 6,fri"d #h3jj a4m4 6#g3cj p4m4 --,satur"d #h3jj a4m4 6#d3cj p4m4 ,y _c use ,tele,reply on ,sun"ds or public holi"ds4 #fg ,2f y call ,tele,reply a#ac ,2f y call ,tele,reply1 y %d -plete ! back ( yr remitt.e =m4 ,make sure ! a3.t numb] & a4ress pr9t$ on yr remitt.e =m >e correct1 & h ? 9=m,n ) y :5 y call ,tele,reply4 ,= be/ results1 & 65sure yr privacy1 d n use a cord.s or cellul> teleph"o or "o )! keypad 9 ! h&set4 ,al1 if at any "t dur+ ! call we tell y t y _c use ,tele,reply1 y w h 6mail yr remitt.e =m4 ,h[ 6use ,tele,reply #a4 ,call ,tele,reply at #a-hjj-iei-bbef4 #b4 ,foll[ ! /ep-by-/ep 9/ruc;ns 65t] yr 9=m,n4 #c4 ,at ! 5d (! call1 we w ask y 63firm ! 9=m,n y 5t]$4 #d4 ,write d[n ! 3firm,n numb] we w give y & keep x & yr payroll remitt.e v\*] ) yr records4 #fh ,*apt] #c b#ac ,if we _c process yr 9=m,n1 we w n give y a 3firm,n numb]4 ,y w h 6call ,tele,reply ag or mail yr -plet$ remitt.e v\*] 6u4 ,= m 9=m,n1 see _+www.cra.gc.ca/telereply_: or call #a-hjj-iei-eebe4 ,remitt.e me?ods ,electronic,y ,y may 2 a# 6remit yr deduc;ns onl9e us+ ! ,,cra's ,my ,pay;t op;n at _+www.cra.gc.ca/mypayment_:1 or "? yr f9ancial 9/itu;n's teleph"o bank+ or ,9t]net bank+ s]vices4 ,g 6_+www.cra.gc.ca/electronicpayments_: or 3tact yr f9ancial 9/itu;n = m 9=m,n4 ,at yr f9ancial 9/itu;n ,y c make yr remitt.e at yr ,canadian f9ancial 9/itu;n4 ,-plete ! #fi ,*apt] #c c#ac remitt.e =m & pres5t x ) yr pay;t4 ,! f9ancial 9/itu;n w date /amp ! bottom "p & return ! top "p 6y z a receipt4 ,us+ an ,,atm 7automat$ tell] ma*9e7 ,if y use an ,,atm 6s5d u a remitt.e1 all[ "t =! f9ancial 9/itu;n 6process ! transac;n4 ,! 9/itu;n w debit yr a3.t :5 y use ! ,,atm4 ,h["e1 y %d all[ "t = u 6rcv ! remitt.e4 ,an ,,atm receipt .is .n pro( ( pay;t 0! due date4 ,0mail ,y c mail a *eque or m"oy ord] paya# 6! ,rcvr ,g5]al 6! a4ress li/$ 9 yr remitt.e =m booklet or on ! back ( yr remitt.e =m4 ,write yr a3.t numb] on ! back ( yr *eque or m"oy ord]4 ,-plete & 9clude ! bottom "p ( yr remitt.e =m ) yr pay;t4 ,all[ su6ici5t mail+ "t 65sure t we rcv yr remitt.e 0! due date4 #gj ,*apt] #c d#ac ,we a3ept *eques t >e po/-dat$ 6! due date4 ..,d n s5d ca% 9 ! .mail4 ,miss+ or lo/ remitt.e =ms ,if y >e a .regul> or .qu>t]ly remitt] & d n rcv yr remitt.e =m =! mon? or qu>t]1 or if y lose "o1 s5d yr *eque or m"oy ord] 6yr tax c5tre1 made paya# 6! ,rcvr ,g5]al4 ,9clude a %ort note t /ates yr a3.t numb] &! mon? or qu>t] = : y )held ! deduc;ns4 ,if y >e an .a3el]at$ remitt] & y did n rcv yr remitt.e =ms or y lo/ !m1 call #a-hjj-iei-eebe4 ,note ,ev5 if y d n h a remitt.e =m1 y / h 6s5d u yr remitt.e s t we rcv x 0! due date4 #ga ,if y h m ?an "o a3.t e#ac ,if y remit deduc;ns = m ?an "o a3.t1 make sure y provide yr a3.t numb]s & give a br1kd[n (! am.ts 9t5d$ = ea* a3.t4 ,? all[s u 6cr$it ! prop] am.ts 6! correct a3.ts4 ,notice ( assess;t ,if y rcv a notice ( assess;t1 use only ! remitt.e v\*] atta*$ 6! notice 6make yr pay;t4 ,use only ,=ms ;,,pd#g;,a1 ;,,pd#g;,a7;,,tm71 & ;,,pd#g;,a-,,rb = curr5t remitt.es4 ,s]vice bur1us ,s]vice bur1us or simil> 9/itu;ns t take c>e ( payroll deduc;ns = cli5ts c remit a lump-sum pay;t =! am.ts !y deduct = _! cli5ts4 #gb ,*apt] #c #ad ,!y h 6provide ! foll[+ 9=m,n = ea* cli5t3 --,payroll a3.t numb]2 --am.t remitt$2 --gross payroll2 & --numb] ( employees 9 ! la/ pay p]iod4 ,if y use a s]vice bur1u or simil> 9/itu;n 6remit yr deduc;ns1 y >e / responsi# = mak+ sure t ! 9/itu;n )holds yr deduc;ns & s5ds !m 6u on "t4 ,remitt+ ]ror ,if y 4cov] t y made an ]ror 9 remitt+ yr s\rce deduc;ns1 y %d remit any %ortage z soon z possi# 0us+ ,my ,pay;t1 ano!r remitt.e =m1 or 0writ+ a %ort lr giv+ yr a3.t numb] &! pay p]iod = : x applies4 ,if y h ov]-remitt$1 reduce yr next remitt.e 0! am.t (! ov]pay;t4 #gc ,*apt] #c a#ad ,if yr remitt.e is late1 we may apply a late-remitt+ p5alty4 ,see 8,p5alties & 9t]e/0 on page #e4 #gd ,*apt] #d--,t#d;,a slips b#ad ,types ( ,t#d;,a slips ,slips = fil+ ov] ! ,9t]net ,= 9=m,n ab -plet+ & fil+ ,t#d;,a slips ov] ! ,9t]net1 g 6_+www.cra.gc.ca/iref_:4 ,y c al r1d ! 9=m,n on page #ba4 ,cu/omiz$ ,t#d;,a slips ,= ^? :o -plete a l>ge numb]s ( slips1 we a3ept c]ta9 slips o!r ?an \r [n4 ,9 ord] 65sure a3uracy1 foll[ ! guidel9es =! produc;n ( cu/omiz$ =ms at _+www.cra.gc.ca/customized_: or see ,9=m,n ,circul> ,,ic#ig-b;,r1 ,cu/omiz$ ,=ms4 ,slips = fil+ on pap] ,y c get .s+le-page slips t h two slips p] page & >e 9t5d$ = las] or #ge ,*apt] #d c#ad 9k jet pr9t]s1 = typ+1 or 6be fill$ \ 0h&4 ,!y >e availa# at _+www.cra.gc.ca/forms_: or 0call+ #a-hjj-iei-bbba4 ,f \r ,web site1 y c pr9t ,,pdf copies ( ,t#d;,a slips t y -plete 0h&4 ,y c use filla# ,t#d;,a slips on \r ,web site4 ,af -plet+ !m1 y c pr9t !m on pla9 :ite pap]4 ,= m 9=m,n1 g 6_+www.cra.gc.ca/fillable_:4 ,-plet+ ,t#d;,a slips ,make sure ! social 9sur.e numb] 7,,sin7 & "n y 5t] on ! ,t#d;,a slip = ea* recipi5t >e ! same z on 8 or h] ,,sin c>d4 ,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 #gf ,*apt] #d d#ad ,,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>y foll[+ ! cal5d> ye> 6: ! 9=m,n return applies4 ,= 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 ,foll[ ^! guidel9es 6-plete yr ,t#d;,a slips3 --,complete ! slips cle>ly & 9 alphabetical ord]4 --,report1 9 doll>s & c5ts1 all am.ts y pd dur+ ! ye> except = p5.n adju/;t am.ts1 : >e report$ 9 doll>s only4 #gg ,*apt] #d e#ad --,report all am.ts 9 ,canadian doll>s1 ev5 if !y 7 pd 9 ano!r curr5cy4 --,d n %[ hyph5s or da%es 2t numb]s or "ns4 --,d n 5t] ! doll> sign 74#74 --,d n put negative doll> am.ts on slips4 ,6make *anges 6previ\s ye>s1 s5d u an am5d$ slip =! ye> 9 "q4 ,see page #bb4 --,if y d n h 65t] an am.t 9 a box- l1ve ! box blank4 --,d n *ange ! h1d+s ( any (! boxes4 ,detail$ 9/ruc;ns ,recipi5t's "n & a4ress ,5t] ! la/ "n (! p]son 6:om y made ! pay;t1 foll[$ 0! f/ "n & 9itials4 ,directly 2l ! "n1 5t] ! p]son's a4ress1 9clud+ ! prov9ce1 t]ritory1 or ,u4,s4 /ate1 ,canadian po/al code or ,u4,s4 zip code1 & c.try4 #gh ,pay]'s "n f#ad ,5t] yr op]at+ or trad+ "n 9 ! space provid$ on ea* slip4 ,ye> ,5t] ! f\r digits (! cal5d> ye> 9 : y made ! pay;t 6! recipi5t4 ,box #jab--,social 9sur.e numb] ,5t] ! recipi5t's social 9sur.e numb] 7,,sin7 z x appe>s on ! recipi5t's ,,sin c>d4 ,if y d n h ! ,,sin1 5t] n9e z]os4 ,see 8,-plet+ ,t#d;,a slips0 on ! previ\s page = 9=m,n on yr oblig,n 6provide a valid ,,sin4 -------------------------------------#ae ,box #jac--,recipi5t's a3.t numb] 7#ae "*s7 ,if ! recipi5t (! report$ am.t is a busi;s 7sole proprietor1 "pn]%ip1 #gi ,*apt] #d a#ae or corpor,n71 5t] ! recipi5t's a3.t numb]4 ,box #jaf--,p5.n or sup]annu,n ,5t] ! taxa# "p ( annu;y pay;ts y pd 6an employee1 retir$ employee1 or survivor or sp\se ( an employee \ (1 or "u1 a sup]annu,n or p5.n fund or plan1 9clud+ 4abil;y b5efits pd 9 ! =m (a life annu;y4 ,special situ,ns --,y may h pd sup]annu,n or p5.n b5efits 6a ,canadian resid5t "u an .unregi/]$ .p5.n .plan = s]vices t ! p]son r5d]$ 9 a p]iod "?\t : ! p]son ..did n reside 9 .,canada4 ,if y pd ! b5efits p]iodic,y1 report ! am.t 9 box .#jaf4 ,^! pay;ts ._c 2 transf]r$ 6a regi/]$ p5.n plan 7,,rpp7 or ,,rrsp4 #hj ,*apt] #d b#ae --,d n 9clude b5efits f an .unregi/]$ .p5.n .plan 9 box .#jaf2 9/1d 9clude !m 9 ! 8,o!r 9=m,n0 >ea us+ code .#aji4 --,9clude ..4abil;y b5efits pd z a life .annu;y \ (a sup]annu,n or p5.n plan 9 box .#jaf4 ,9clude any .o!r .4abil;y .b5efits pd \ (a sup]annu,n or p5.n plan 9 ! 8,o!r 9=m,n0 >ea1 us+ code .#abe4 --,if y made pay;ts \ ( an .,employee .,b5efit .,plan t >e n pay;ts ( sup]annu,n or p5.n b5efits1 ^! %d 2 report$ on a ,t#d slip4 ,see ,,rc#dabj1 ,employ]s' ,guide--,fil+ ! ,t#d ,slip & ,summ>y = fur!r 9=m,n4 --,d n 9clude am.ts pd \ (a .retire;t .-p5s,n .>range;t4 ,use a ,t#d;,a-,,rca slip1 ,/ate;t ( ,4tribu;ns f a ,retire;t ,-p5s,n ,>range;t 7,,rca71 = ^! am.ts4 --,9dian 7exempt 9come7--p5.n or sup]annu,n ,p5.n or sup]annu,n #ha ,*apt] #d c#ae 9come is usu,y exempt f tax :5 a p]son rcvs !m z a result ( employ;t 9come t 0 exempt f tax4 ,if a "p (! employ;t 9come 0 exempt1 !n a simil> "p ( ^! am.ts is al exempt4 ,d n 9clude exempt 9come 9 box .#jaf2 9/1d 9clude x 9 ! 8,o!r 9=m,n0 >ea us+ code .#adf4 ,box #jah--,lump-sum pay;ts ,9 box .#jah1 5t] ! taxa# "p (a .s+le .pay;t \ (a p5.n fund or plan 9clud+ any s+le pay;t result+ f a3 --)drawal f ! plan1 retire;t f employ;t1 or d1? ( an employee or =m] employee2 --t]m9,n (1 am5d;t to1 or modific,n (! plan2 or --reimburse;t ( any ov]-3tribu;ns 6! plan4 ,al1 5t] ! taxa# "p ( any .s+le .pay;t \ (a def]r$ pr(it %>+ plan 7,,dpsp7 9clud+ a s+le pay;t due 6a )drawal #hb ,*apt] #d d#ae f ! plan1 retire;t f employ;t1 d1? ( an employee or =m] employee1 or reimburse;t ( any ov]-3tribu;ns 6! plan4 ,special situ,ns --,non-regi/]$ plan--,y h 6id5tify p5.n b5efits y pd f a p5.n fund or plan t is n regi/]$4 ,z well z report+ ! am.t 9 box .#jah1 9 ! 8,o!r 9=m,n0 >ea1 5t] code .#aij &! am.t (! pay;t4 --,if y 9clude .lump-sum .pay;ts \ ( ,,rpp's & ,,dpsp's a3ru$ 6,decemb] #ca1 #aiga1 report ! am.t 9 box .#jah & 9 ! 8,o!r 9=m,n0 >ea1 5t] code .#aaj &! am.t (! pay;t4 --,direct transf]s--,d n 9clude direct transf]s ( ,,rpp lump-sum pay;ts 6,,rrsp's1 ,,rrif's1 or o!r ,,rpp's t >e transf]r$ ac 6subsec;ns #adg.c7#a7 to 7#h7 (! ,9come ,tax ,act 7! ,act74 ,simil>ly1 d n report direct transf]s ( ,,dpsp lump- #hc ,*apt] #d e#ae sum pay;ts 6,,rpp's1 ,,rrsp's1 ,,rrif's1 or o!r ,,dpsp's t >e transf]r$ ac 6subsec;n #adg7#ai7 (! ,act4 ,^! am.ts >e n report$ :5 !y >e directly transf]r$ "u ^! subsec;ns1 &! rcvg c>ri] %d n issue receipts4 ,y c use ,=m ,t#baea1 ,direct ,transf] (a ,s+le ,am.t ,"u ,subsec;n #adg7#ai7 or ,sec;n #adg.c1 6docu;t ^! direct transf]s4 --,am.ts n eligi# = transf]--,am.ts transf]r$ t >e hi<] ?an ! am.ts all[$ "u subsec;ns #adg.c7#a7 to 7#h7 or #adg7#ai7 (! ,9come ,tax ,act >e 3sid]$ 9come 9 ! ye> !y >e transf]r$4 ,report s* am.ts 9 box .#jah4 ,! rcvg c>ri] %d issue a receipt = ^! excess transf]s4 ,if y pd a s+le am.t \ ( an ,,rpp 6an 9dividual or y transf]r$ s* an am.t t we 3sid] 6be 9come1 y m/ report x 9 ! 8,o!r 9=m,n0 >ea1 us+ code .#ajh4 #hd ,*apt] #d f#ae --,def]r$ pr(it %>+ plan 7,,dpsp7-- ,use box .#jah 6report ! total ( am.ts y allocat$ or reallocat$ 9 ! ye> "u a ,,dpsp or a revok$ plan 6a p]son describ$ 9 p>agraph #adg7#b77k4#b7 (! ,9come ,tax ,act =3 --employ] 3tribu;ns made 6! plan af ,decemb] #a1 #aihb2 or --am.ts =feit$ 9 ! plan if ^! am.ts >e )drawn f ! plan dur+ ! ye>4 ,if y allocat$ an am.t "u subsec;n #adg7#aj.c7 (! ,9come ,tax ,act 9 a previ\s ye> & y made ! pay;t 9 ! curr5t ye>1 y h 6report ! am.t (! pay;t4 ,9 ! 8,o!r 9=m,n0 >ea1 5t] code .#ahj &! am.t (! pay;t4 --,lump-sum pay;ts--non-resid5t--,y may h pd sup]annu,n or p5.n b5efits 6a ,canadian resid5t "u an unregi/]$ p5.n plan = s]vices t ! p]son r5d]$ 9 a p]iod "?\t : ! p]son did n reside 9 ,canada4 ,if y pd ! #he ,*apt] #d g#ae b5efits 9 a lump sum1 report ! am.t 9 box .#jah4 ,! recipi5t may 2 a# 6transf] ! am.t 6an ,,rpp or ,,rrsp & deduct ! am.t (! transf] "u p>agraph #fj7j7 if ! 3di;ns 9 t provi.n -------------------------------------#af >e satisfi$4 ,h["e1 if y made s* a direct transf]1 report ! am.t 9 box .#jah1 & 9 ! 8,o!r 9=m,n0 >ea1 5t] code .#ajb &! am.t (! transf]4 --,if y made pay;ts \ ( an ,employee ,b5efit ,plan 7,,ebp7 t >e n pay;ts ( sup]annu,n or p5.n b5efits1 ^! %d 2 report$ on a ,t#d slip4 ,see ,guide ,,rc#dabj1 ,employ]s' ,guide --,fil+ ! ,t#d ,slip & ,summ>y = fur!r 9=m,n4 --,lump-sum pay;ts t y _c transf]1 t >e n report$ else":--,if y pd an am.t t is n eligi# = transf] t is n requir$ 6be report$ else":1 report ! am.t 9 box .#jah & 9 ! 8,o!r 9=m,n0 #hf ,*apt] #d a#af >ea1 5t] code .#aeh &! am.t (! pay;t4 --,9dian 7exempt 9come7--lump-sum pay;ts ,lump-sum pay;t 9come is usu,y exempt f tax :5 a p]son rcvs !m z a result ( employ;t 9come t 0 exempt f tax4 ,if a "p (! employ;t 9come 0 exempt1 !n a simil> "p ( ^! am.ts is al exempt4 ,d n 9clude ! exempt 9come 9 box .#jah2 9/1d 9clude x 9 ! 8,o!r 9=m,n0 >ea us+ code .#adh4 ,box #jbj--,self-employ$ -mis.ns ,5t] ! am.t ( -mis.ns y pd 6an 9dep5d5t ag5t4 ,d n 9clude ,,gst/,,hst pd 6! recipi5t on ^? s]vices4 ,box #jbb--,9come tax deduct$ ,5t] ! .total 9come tax y deduct$ f ! recipi5t's remun],n dur+ ! ye>4 ,? #hg ,*apt] #d b#af 9cludes ! f$]al1 prov9cial 7except ,quebec71 & t]ritorial taxes t apply4 ,l1ve ! box blank if y did n deduct tax4 ,d n 9clude an am.t y )held "u ! au?or;y (a g>ni%ee or a require;t 6pay t applies 6! employee's previ\sly assess$ tax >re>s4 ,box #jbd--,annuities ,5t] pay;ts f an annu;y t an 9dividual b"\ )a refund ( premiums f a dec1s$ annuitant's ,,rrsp4 ,= m 9=m,n1 see ,9t]pret,n ,bullet9 ,,it-#ejj1 ,regi/]$ ,retire;t ,sav+s ,plans--,d1? ( an ,annuitant4 ,5t] annu;y pay;ts f a life annu;y pur*as$ f ! proce$s (a life 9come fund 7,,lif7 or f ! proce$s (a regi/]$ retire;t 9come fund 7,,rrif74 ,if y 9clude annu;y pay;ts "u an 9come-av]ag+ annu;y 3tract 7,,iaac71 al report ! am.t (! pay;t 9 ! 8,o!r 9=m,n0 >ea1 us+ code .#aaa4 #hh ,*apt] #d c#af ,if y 9clude 9/al;t or annu;y pay;ts "u a ,,dpsp1 al report ! am.t (! pay;t 9 ! 8,o!r 9=m,n0 >ea1 us+ code .#aae4 ,= details1 see ,9=m,n ,circul> ,,ic#gg-a1 ,def]r$ ,pr(it ,%>+ ,plans4 ,! taxa# "p ( annu;y pay;ts y pd 6an employee1 retir$ employee1 or survivor or sp\se ( an employee \ (1 or "u1 a sup]annu,n or p5.n fund or plan1 9clud+ 4abil;y b5efits pd 9 ! =m (a life annu;y %d 2 report$ 9 box .#jaf 9/1d ( box #jbd4 ,notes ,report on a .,t#e .slip ! annu;y pay;ts = a3ru$ 9come f a life 9sur.e policy t y 9clude :5 y calculate a p]son's 9come "u ! provi.ns ( sec;n #ab.b (! ,9come ,tax ,act4 ,report annu;y pay;ts 6a non-resid5t on an .,,nr#d .slip4 #hi ,box #jdh--,fees = s]vices d#af ,5t] any fees or o!r am.ts pd = s]vices4 ,d n 9clude ! ,,gst/,,hst pd 6! recipi5t = ^! s]vices4 ,note ,until s* "t z ! ,,cra "utakes a review =! purposes ( cl>ify+ ! types ( fees = s]vices t >e 6be report$ on ! ,t#d;,a slip1 taxpay]s w n 2 p5aliz$ = fail+ 6-plete ,box #jdh4 ,box #jfa--,pay]'s a3.t numb] ,5t] ! #ae-"* a3.t numb] y use 6s5d u yr recipi5ts' deduc;ns4 ,? numb] appe>s 9 ! top left corn] (! /ate;t ( a3.t t we s5d 6y ea* mon?1 & 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 a3.t numb] %d n appe> on ! copies (! ,t#d;,a slips t y give 6! recipi5ts4 #ij ,o!r 9=m,n e#af ,! 8,o!r 9=m,n0 >ea at ! bottom (! ,t#d;,a slip has boxes = y 65t] codes & am.ts t relate 6o!r types ( pay;ts1 if !y apply4 ,! boxes >e n pre-numb]$ z !y >e 9 ! top "p (! slip4 ,5t] ! codes t apply 6! recipi5t4 ,9come types previ\sly report$ "u 8,box .#bh--,o!r 9come0 & id5tifi$ ) footnote codes h1 9 mo/ cases1 be5 replac$ 0specific box numb]s4 ,example ,box3 #aji ,am.t3 4#bdjj.ih ,note ,if m ?an #ab codes apply 6! same recipi5t1 use an a4i;nal ,t#d;,a slip4 ,d n rep1t all ! data on ! a4i;nal slip4 ,5t] only ! pay]'s "n1 &! recipi5t's ,,sin & "n1 & -plete ! requir$ boxes 9 ! 8,o!r 9=m,n0 >ea4 #ia ,code #jad--,recipi5t's f#af numb] ,if y wi%1 y c 5t] a retiree numb]1 an employee numb]1 or a payroll numb]4 ,9 ! 8,o!r 9=m,n0 >ea1 5t] code .#jad &! recipi5t's numb]4 ,if y pref]1 y c 5t] ! recipi5t's numb] 9 ! -------------------------------------#ag 8,recipi5t's "n0 >ea (! ,t#d;,a slip4 ,! recipi5t a4ress >ea _c 2 us$ = ? purpose4 ,code #jbf--,eligi# retir+ all[.es 7= #bjji & prior ye>s only7 ,5t] ! am.t ( retir+ all[.es 7al call$ s"e.e pay7 t 0 pd 9 #bjji or prior ye>s & is eligi# = transf] 6an ,,rpp or ,,rrsp1 ev5 if n transf]r$4 ,retir+ all[.es pd 9 #bjaj or lat] >e report$ on a ,t#d slip4 ,= 9=m,n on h[ 6calculate ! eligi# por;n (a retir+ all[.e1 see #ib ,*apt] #d a#ag ,guide ,,rc#dabj1 ,employ]s' ,guide-- ,fil+ ! ,t#d ,slip & ,summ>y4 ,code #jbg--,non-eligi# retir+ all[.es 7= #bjji & prior ye>s only7 ,5t] ! am.t ( retir+ all[.es 7al call$ s"e.e pay7 t 0 pd 9 #bjji or prior ye>s & is .n eligi# = transf] 6an ,,rpp or ,,rrsp4 ,retir+ all[.es pd 9 #bjaj or lat] >e report$ on a ,t#d slip4 ,code #jbh--,o!r 9come ,5t] any o!r am.t : y d n h 6report else": on a ,t#d;,a slip or o!r 9=m,n slip if ! am.t is m ?an 4#ejj or if y deduct$ 9come tax4 ,9 mo/ cases1 id5tifi$ am.ts >e assign$ a sep>ate >ea = report+4 #ic ,code #jcj--,patronage b#ag alloc,ns ,report all alloc,ns y gave 6cu/om]s = _! patronage4 ,? 9cludes pay;ts y made 9 ca% or 9 k9d1 0c]tificate ( 9debt$;s1 issue ( %>es1 set-(f1 assign;t1 or any o!r way4 ,yr alloc,ns %d 2 9 propor;n 6! patronage4 ,code #jcb--,regi/]$ p5.n plan 3tribu;ns 7pa/ s]vice7 ,5t] ! 3tribu;ns a =m] employee made 6buy pa/ s]vice4 ,! plan adm9i/rator usu,y -pletes ! ,t#d;,a slip :5 an employ]-employee rel,n%ip no l;g] exi/s4 ,9clude any 9/al;t 9t]e/ pd = pa/ s]vice 3tribu;ns4 ,9/al;t 9t]e/ is ! por;n ( 3tribu;ns t repres5ts ! am.t *>g$ 6buy pa/ s]vice ov] "t4 ,9 ! 8,o!r 9=m,n0 >ea1 5t] code .#jcb &! am.t (! pay;t4 ,= .pre-#aiij pa/ s]vice regi/]$ p5.n plan 3tribu;ns1 9clude ! am.t twice1 us+ bo? code .#jcb & code .#abf4 #id ,code #jcd--,p5.n adju/;t c#ag ,if y >e ! plan adm9i/rator =a multi- employ] plan 7,,mep71 y %d 5t]1 9 doll>s only1 ! am.t ( p5.n adju/;t 7,,pa7 an employee has "u an ,,rpp dur+ a p]iod ( l1ve or reduc$ s]vices4 ,= details1 see ,guide ,t#djhd1 ,p5.n ,adju/;t ,guide4 ,= p]iods ( l1ve or reduc$ s]vices n "u a ,,mep1 report ! ,,pa on a ,t#d slip4 ,code #jcf--,plan regi/r,n numb] ,5t] ! regi/r,n numb] we issu$ =! ,,rpp or ,,dpsp 9 : an employee "picipates1 & : gave rise 6! ,,pa y >e report+4 ,y h 6report ! plan numb] ev5 if yr plan requires only employ] 3tribu;ns4 ,if y made 3tribu;ns 6m ?an "o plan =! employee1 5t] only ! numb] (! plan "u : ! employee has ! l>ge/ ,,pa4 ,5t] regi/r,n numb]s 7n m ?an ?ree7 = any a4i;nal plans on l9es #jga1 #jgb1 & #jgc (! ,t#d;,a ,summ>y4 #ie ,code #jdj--,,resp d#ag a3umulat$ 9come pay;ts ,if y >e ! promot] (a regi/]$ $uc,n sav+s plan 7,,resp7 & y pd ,,resp a3umulat$ 9come pay;ts 7o!r ?an a refund ( 3tribu;ns1 an $uc,nal assi/.e pay;t1 an am.t transf]r$ 6ano!r ,,resp1 or a pay;t made 6a designat$ $uc,nal 9/itu;n 9 ,canada g5],y provid+ c\rses at a po/- second>y level7 6a subscrib] (! plan1 report ? am.t 9 ! 8,o!r 9=m,n0 >ea us+ code .#jdj4 ,if ! subscrib] &! subscrib]'s sp\se or -mon-law "pn] >e dec1s$ & y pay ! ,,resp a3umulat$ 9come pay;ts 6"s"o else1 9 ! 8,o!r 9=m,n0 >ea 5t] code .#abb &! am.t (! pay;t4 ,note ,a3umulat$ 9come pay;ts may 2 subject 6! regul> tax on lump-sum pay;ts .& an a4i;nal tax ( #bj@3p 7#ab@3p = ,quebec74 #if ,code #jdb--,,resp $uc,nal e#ag assi/.e pay;ts ,if y >e ! promot] (a regi/]$ $uc,n sav+s plan 7,,resp71 & y pd ,,resp $uc,nal assi/.e pay;ts 7am.ts o!r ?an a refund ( 3tribu;ns7 6or = an 9dividual 6help fur!r 8 or h] $uc,n at a po/- second>y s*ool level1 report ? am.t 9 ! 8,o!r 9=m,n0 >ea us+ code .#jdb4 ,= m 9=m,n on ^! pay;ts1 see ,9=m,n ,%eet ,,rc#djib1 ,regi/]$ ,$uc,n ,sav+s ,plans4 ,code #jdf--,*>ita# don,ns ,5t] ! am.t y deduct$ f ! recipi5ts' e>n+s = don,ns 6regi/]$ *>ities 9 ,canada 9 ! 8,o!r 9=m,n0 >ea us+ code .#jdf4 #ig ,code #ajb--,lump-sum f#ag pay;ts--non-resid5t s]vices transf]r$ "u p>agraph #fj7j7 ,see 8,lump-sum pay;ts--non-resid5t0 "u 8,box #jah--,lump-sum pay;ts0 on page #ae4 ,code #ajd--,rese>* grants ,5t] ! am.t (! rese>* grants y pd 6! recipi5t4 ,code #aje--,s*ol>%ips1 burs>ies1 fell[%ips1 >ti/s' project grants1 & prizes ,= m 9=m,n1 see ,9t]pret,n ,bullet9 ,,it-#ge1 ,s*ol>%ips1 ,fell[%ips1 ,burs>ies1 ,prizes1 ,rese>* ,grants & ,f9ancial ,assi/.e4 #ih ,code #ajf--,d1? b5efits g#ag ,5t] ! gross am.t ( any pay;t 79clud+ a pay;t 6a surviv+ sp\se1 -mon-law "pn]1 heir1 -------------------------------------#ah or e/ate7 on or af ! d1? ( an employee 6recognize ! employee's s]vice 9 an (fice or employ;t4 ,code #ajg--,pay;ts f a wage- loss replace;t plan ,5t] c]ta9 pay;ts made "u a wage-loss replace;t plan1 except = "s pay;ts y made "u an 9sur$ wage-loss replace;t plan1 ev5 if y made a 3tribu;n 6! plan4 ,6det]m9e ! types ( pay;ts y %d report1 see ,9t]pret,n ,bullet9 ,,it-#dbh1 ,wage ,loss ,replace;t ,plans4 #ii ,code #ajh--,lump-sum a#ah pay;ts f a regi/]$ p5.n plan 7,,rpp7 t y _c transf] ,see 8,am.ts n eligi# = transf]0 "u 8,box #jah--,lump-sum pay;ts10 on page #ae4 ,code #aji--,p]iodic pay;ts f an unregi/]$ p5.n plan ,5t] p5.n b5efits y pd f a p5.n fund or plan t is n regi/]$4 ,code #aaj--,lump-sum pay;ts a3ru$ 6,decemb] #ca1 #aiga ,see ! ,special situ,ns li/$ "u 8,box #jah--,lump-sum pay;ts0 on page #ae4 ,code #aaa--,9come av]ag+ annu;y 3tracts 7,,iaac7 ,see 8,box #jbd--,annuities0 on page #af4 #ajj ,code #aae--,4abil;y b#ah b5efits pd \ (a sup]annu,n or p5.n plan ,see 8,box #jbd--,annuities0 on page #af4 ,code #aaf--,m$ical travel assi/.e ,see 8,b5efits f a ?ird "py0 on page #ai4 ,code #aag--,loan b5efits ,5t] ! b5efits (a loan t a p]son or "pn]%ip rcvd z a %>ehold] or relat$ 6a %>ehold]4 ,code #aah--,m$ical premium b5efits ,5t] ! premiums y pay z a 3tribu;n 6a prov9cial or t]ritorial h1l? s]vices 9sur.e plan =a retir$ employee4 #aja ,*apt] #d c#ah ,see 8,premiums "u prov9cial hospitaliz,n1 m$ical c>e 9sur.e & c]ta9 ,gov]n;t ( ,canada plans0 9 ,guide ,t#dacj1 ,employ]s' ,guide--,taxa# ,b5efits & ,all[.es4 ,code #aai--,premiums pd 6a gr\p t]m life 9sur.e plan ,if y provid$ gr\p t]m life 9sur.e taxa# b5efits = =m] employees or retirees1 y m/ report ! b5efit 9 ! 8,o!r 9=m,n0 >ea us+ code .#aai reg>d.s (! am.t4 ,! 4#ejj report+ ?re%old = ,t#d;,a slips does n apply4 ,if y >e ! adm9i/rator or tru/ee (a multi-employ] plan & y provid$ taxa# b5efits "u ! plan 6employees1 =m] employees1 or retirees1 report ? am.t 9 ! 8,o!r 9=m,n0 >ea us+ code .#aai if x is m ?an 4#be4 #ajb ,code #abb--,,resp d#ah a3umulat$ 9come pay;ts pd 6o!r ,see 8,code #jdj--,,resp a3umulat$ 9come pay;ts0 on page #ag4 ,code #abc--,pay;ts f a revok$ ,,dpsp ,5t] any pay;ts made f a revok$ ,,dpsp4 ,code #abd--,bo>d & lodg+ at special "w sites ,see 8,b5efits f a ?ird "py0 on page #ai4 ,code #abe--,4abil;y b5efits pd \ (a sup]annu,n or p5.n plan4 ,5t] any 4abil;y b5efits pd \ (a sup]annu,n or p5.n plan4 ,^! pay;ts >e n subject 6payroll deduc;ns #ajc ,*apt] #d e#ah 7,,cpp/,,qpp1 ;,,ei1 ,,ppip1 & 9come tax74 ,code #abf--,pre-#aiij ,,rpp pa/ s]vice 3tribu;ns ,see 8,code #jcb--,regi/]$ p5.n plan 3tribu;ns 7pa/ s]vice70 on page #ag4 ,code #abg--,vet]ans' b5efits ,5t] am.ts rcvd 9 ! ye> on a3.t ( an e>n+s loss b5efit1 supple;t>y retire;t b5efit or p]man5t impair;t all[.e paya# 6! taxpay] "u ,"p #b (! ,canadian ,=ces ,memb]s & ,vet]ans ,re-e/abli%;t & ,-p5s,n ,act4 ,code #abi--,tax def]r$ coop]ative %>e ,5t] all tax def]r$ coop]ative %>es issu$ 0an agricultural coop]ative 9 ! ye>4 #ajd ,code #acj--,appr5tice%ip f#ah 9c5tive grant or ,appr5tice%ip -ple;n grant ,5t] appr5tice%ip 9c5tive grants pd 6regi/]$ appr5tices :o h su3ess;lly -plet$ _! f/ or second ye>/level 7or equival5t7 ( an appr5tice%ip program 9 a ,r$ ,s1l trade4 ,5t] appr5tice%ip -ple;n grants pd 6regi/]$ appr5tices :o h -plet$ _! appr5tice%ip tra9+ 9 a ,r$ ,s1l trade4 ,code #aca--,regi/]$ 4abil;y sav+s plan 7,,rdsp7 ,5t] pay;ts pd 6an ,,rdsp plan b5efici>y4 ,code #acb--,wage ,e>n] ,protec;n ,program 7,,wepp7 ,5t] pay;ts pd 6"w]s due 6employ] bankruptcy or 9solv5cy4 #aje ,code #acc--,v>ia# p5.n g#ah b5efits ,5t] v>ia# p5.n b5efits pd \ (a m"oy pur*ase ,,rpp4 ,code #acd--,tax-,free ,sav+s ,a3.t 7,,tfsa7 taxa# am.t ,5t] am.ts pd dur+ ! exempt p]iod 6a b5efici>y :o is a resid5t ( ,canada4 ,= m 9=m,n1 see ,guide ,,rc#ddgg1 ,tax- ,free ,sav+s ,a3.t 7,,tfsa7 ,guide = ,issu]s4 -------------------------------------#ai ,code #ace--,recipi5t-pd premiums = private h1l? s]vices plans ,a recipi5t c claim1 z a qualify+ m$ical exp5se1 premiums he or %e pd 6a private h1l? s]vices plan4 ,! use ( code .#ace is op;nal2 h["e1 if y d n use ? code1 we may ask ! recipi5t 6provide support+ docu;ts4 #ajf ,code #adb--,9dian 7exempt a#ai 9come7--,eligi# retir+ all[.es 7= #bjji & prior ye>s only7 ,5t] ! am.t ( retir+ all[.es 7al call$ s"e.e pay7 t 0 pd 6an ,9dian 9 #bjji or prior ye>s & is eligi# = transf] 6an ,,rpp or ,,rrsp1 ev5 if n transf]r$4 ,retir+ all[.es pd 9 #bjaj or lat] >e report$ on a ,t#d slip4 ,= 9=m,n on h[ 6calculate ! eligi# por;n (a retir+ all[.e1 see ,guide ,,rc#dabj1 ,employ]s' ,guide--,fil+ ! ,t#d ,slip & ,summ>y4 ,code #adc--,9dian 7exempt 9come7--,non-eligi# retir+ all[.es 7= #bjji & prior ye>s only7 ,5t] ! am.t ( retir+ all[.es 7al call$ s"e.e pay7 t 0 pd 6an ,9dian 9 #bjji or prior ye>s & is .n eligi# = transf] 6an ,,rpp or ,,rrsp4 ,retir+ all[.es pd 9 #bjaj or lat] >e report$ on a ,t#d slip4 #ajg ,code #add--,9dian 7exempt b#ai 9come7--,o!r 9come ,5t] all am.ts t >e exempt 9come = ,9dians & >e n report$ else": on ! ,t#d;,a slip4 ,code #adf--,9dian 7exempt 9come7--,p5.n or sup]annu,n ,p5.n or sup]annu,n 9come is usu,y exempt f tax :5 a p]son rcvs !m z a result ( employ;t 9come t 0 exempt f tax4 ,if a "p (! employ;t 9come 0 exempt1 !n a simil> "p ( ^! am.ts is al exempt4 ,report ! exempt 9come us+ code .#adf4 ,d n report ? am.t 9 box .#jaf4 ,code #adh--,9dian 7exempt 9come7--,lump-sum pay;ts ,lump-sum pay;t 9come is usu,y exempt f tax :5 a p]son rcvs !m z a result ( employ;t 9come t 0 exempt f tax4 ,if a "p (! employ;t 9come 0 exempt1 !n #ajh ,*apt] #d c#ai a simil> "p ( ^! am.ts is al exempt4 ,report ? am.t us+ code .#adh4 ,d n report ? am.t 9 box .#jah4 ,code #aej--,lab\r ,adju/;t ,b5efits ,act & ,appropri,n ,acts ,5t] pay;ts "u ! ,lab\r ,adju/;t ,b5efits ,act or a b5efit paya# "u ! ,appropri,n ,acts 6-p5sate = loss ( (fice or employ;t1 s* z 9 ! textile & l1!r-tann+ 9du/ries4 ,code #aeb--,,subp qualifi$ "u ! ,9come ,tax ,act ,5t] pay;ts rcvd "u a supple;t>y unemploy;t b5efit plan 7,,subp7 t .does .qualify z a ,,subp "u ! ,9come ,tax ,act 7n 9clud+ mat]n;y/p>5tal top ups : >e 9clud$ on a ,t#d slip74 #aji ,code #aed--,ca% aw>d or d#ai prize f pay] ,5t] a ca% aw>d or prize pd directly f a manufactur] 6! employee (a d1l] or o!r sales organiz,n4 ,= m details1 see ,9t]pret,n ,bullet9 ,,it-#dgj1 ,employees' ,fr+e ,b5efits4 ,code #aef--,bankruptcy settle;t ,5t] am.ts pd 0a tru/ee 9 bankruptcy 6employees (a bankrupt corpor,n 9 settle;t ( claims fil$ = wages t ! bankrupt employ] did n pay4 ,code #aeh--,lump-sum pay;ts t y _c transf]1 t >e n report$ else": ,see ! ,special situ,ns li/$ "u 8,box #jah--,lump-sum pay;ts0 on page #ae4 #aaj ,code #ahj--,lump-sum e#ai pay;ts f a def]r$ pr(it-%>+ plan 7,,dpsp7 t y _c transf] ,see 8,def]r$ pr(it %>+ plan 7,,dpsp70 "u 8,box #jah--,lump-sum pay;ts0 on page #ae4 ,code #aij--,lump-sum pay;ts f an unregi/]$ plan ,see 8,non-regi/]$ plan0 "u 8,box #jah --,lump-sum pay;ts0 on page #ae4 ,b5efits f a ?ird "py ,a ?ird "py 7s* z a prime 3tractor or ano!r subcontractor7 may provide bo>d & lodg+1 or transport,n 6employees ( subcontractors4 ,= example1 all "w]s on a site may %>e -mon qu>t]s4 ,! p]son :o provides ! b5efits 7a ?ird-"py pay]7 has 6report !m on a ,t#d;,a slip1 un.s ! b5efits >e non- taxa# all[.es = "w+ at a special #aaa ,*apt] #d f#ai "w site or remote "w loc,n4 ,! report+ ( m$ical travel assi/.e & bo>d & lodg+ at special "w sites is expla9$ 2l4 ,code #aaf--,m$ical travel assi/.e ,if an employee usu,y lives 9 a prescrib$ z"o & "ws at a special "w site 9 a prescrib$ z"o1 report any non-busi;s travel assi/.e 79clud+ m$ical travel assi/.e7 9 ! 8,o!r 9=m,n0 >ea us+ code .#jbh4 ,sep>ate ! m$ical travel f ! o!r non-busi;s travel & al 5t] ! m$ical travel am.t 9 ! 8,o!r 9=m,n0 >ea us+ code .#aaf4 ,code #abd--,bo>d & lodg+ at special "w sites ,if an employee does n usu,y live 9 a prescrib$ z"o b "ws at a special "w site 9 a prescrib$ z"o & meets ! resid5cy require;ts =! nor!rn resid5ts' #aab ,*apt] #d g#ai deduc;ns1 d n 9clude 9 box .#jbh ! exempt por;n = bo>d & lodg+ b5efits ! employee rcvs :ile "w+ at ! special "w site : is )9 #cj kilometres f ! ne>e/ urban >ea hav+ a popul,n ( at l1/ #dj1jjj p]sons4 ,report t am.t 9 ! 8,o!r 9=m,n0 >ea us+ code .#abd4 ,note ,9clude any ,,gst/,,hst t applies 6! relat$ b5efits4 ,= m 9=m,n1 see ! ,t#dacj1 ,employ]s' -------------------------------------#bj ,guide--,taxa# ,b5efits & ,all[.es1 or ,9t]pret,n ,bullet9 ,,it-#ia1 ,employ;t at ,special ,"w ,sites or ,remote ,"w ,loc,ns4 ,fil+ ,t#d;,a slips ,=a descrip;n (! fil+ me?ods availa#1 see 8,*apt] #f--,t#d;,a 9=m,n return0 />t+ on page #ba1 or g 6_+www.cra.gc.ca/iref_:4 #aac a#bj #aad ,*apt] #e--,t#d;,a ,summ>y b#bj ,if y >e fil+ electronic,y1 .d .n s5d u a pap] copy (! slips or summ>y4 ,= m 9=m,n ab fil+ me?ods1 see 8,fil+ me?ods0 />t+ on page #ba1 g 6_+www.cra.gc.ca/iref_: or _+www.cra.gc.ca/electronicmedia_:4 ,if y >e fil+ on pap]1 use ! ,t#d;,a ,summ>y1 ,summ>y ( ,p5.n1 ,retire;t1 ,annu;y1 & ,o!r ,9come1 6report ! totals (! am.ts t y report$ on ! ,t#d;,a slips4 ,s5d ! orig9al ,t#d;,a ,summ>y &! relat$ slips 6! ,ottawa ,te*nology ,c5tre4 ,y c f9d ! a4ress at ! back ( ? guide4 ,y c get a ,t#d;,a ,summ>y f \r ,web site at _+www.cra.gc.ca/forms_: or 0call+ #a-hjj-iei-bbba4 ,if ! total numb] ( ,t#d;,a slips y file is m ?an #ej slips =! same cal5d> ye>1 y h 6file !m ov] ! ,9t]net4 #aae ,-plet+ ! ,t#d;,a ,summ>y c#bj ,report am.ts 9 .,canadian doll>s & c5ts1 ev5 if !y 7 pd 9 ano!r curr5cy4 ,6get ! av]age ex*ange rates1 g 6_+www.cra.gc.ca/exchangerates_:4 ,-plete a sep>ate ,t#d;,a summ>y = ea* ( yr payroll a3.ts4 ..,! totals y report on yr ,t#d;,a ,summ>y h 6agree )! totals y report on yr ,t#d;,a .slips4 ,]rors or omis.ns c cause unnec process+ delays4 ,detail$ 9/ruc;ns ,id5tific,n ,5t] yr #ae-"* a3.t numb]1 yr op]at+ or trad+ "n1 & yr a4ress 9 ! relevant boxes at ! top (! blank summ>y4 ,ye> ,5t] ! la/ two digits (! cal5d> ye> = : y >e fil+ ! summ>y4 #aaf ,l9e #jhh--,numb] ( d#bj ,t#d;,a slips fil$ ,5t] ! total numb] ( ,t#d;,a slips t y >e 9clud+ )! ,t#d;,a ,summ>y4 ,l9es #jaf 6#jdh ,5t] ! total f all ,t#d;,a slips = ea* box4 ,l9e #aja--,o!r 9=m,n ,5t] ! total f all ,t#d;,a slips ( any f9ancial am.ts n alr 9clud$ else": on ! ,t#d;,a ,summ>y4 ,l9e #jbb--,9come tax deduct$ ,5t] ! total ( box #jbb f all ,t#d;,a slips4 #aag ,l9e #jhb--,m9us3 e#bj remitt.es ,5t] ! total am.t y remitt$ =! ye> =! a3.t numb] 9dicat$ 9 ! id5tific,n >ea (! summ>y4 ,di6];e ,subtract l9e #jhb f l9e #jbb4 ,5t] ! di6];e 9 ! space provid$4 ,if "! is no di6];e 2t ! total deduc;ns y report$ &! am.t y remitt$ =! ye>1 l1ve l9es #jhd & #jhf blank4 ,g5],y1 we d n *>ge or refund a di6];e ( 4#b or less4 ,l9e #jhd--,ov]pay;t ,if ! am.t on l9e #jhb is m ?an ! am.t on l9e #jbb 7& y d n h 6file ano!r type ( return = ? a3.t71 5t] ! di6];e on l9e #jhd4 ,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 #aah ,l9e #jhf--,bal.e due f#bj ,if ! am.t on l9e #jbb is m ?an ! am.t on l9e #jhb1 5t] ! di6];e on l9e #jhf4 ,am.t 5clos$ ,:e!r y file electronic,y or file a pap] return1 y c make yr pay;t 9 s"eal di6]5t ways3 --,my ,pay;t is a pay;t op;n t all[s y 6make pay;ts onl9e1 us+ ! ,,cra's ,web site1 f an a3.t at a "picipat+ ,canadian f9ancial 9/itu;n4 ,= m 9=m,n1 g 6_+www.cra.gc.ca/mypayment_:4 --,y may 2 a# 6pay electronic,y us+ yr f9ancial 9/itu;n's ,9t]net bank+1 teleph"o bank+1 or automat$ bank ma*9es4 ,3tact yr f9ancial 9/itu;n = m 9=m,n4 --,y c make yr pay;t at yr ,canadian f9ancial 9/itu;n4 ,-plete yr remitt.e =m & pres5t x ) yr pay;t4 ,! f9ancial 9/itu;n w date #aai ,*apt] #e g#bj /amp ! bottom "p & return ! top "p 6y z a receipt4 --,y c al s5d a *eque or m"oy ord] paya# 6! ,rcvr ,g5]al 6any tax c5tre1 )a lr t gives ! tax ye> 6: ! pay;t applies1 ! am.t cov]+ yr \t/&+ bal.e1 & yr ,a3.t ,numb]4 ,! a4resses ( \r tax c5tres >e li/$ at ! back ( ? guide4 --,y c al 5close ) yr ,t#d;,a return a *eque or m"oy ord] paya# 6! ,rcvr ,g5]al =! bal.e [+4 -------------------------------------#ba ,notes ,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 t >e rcvd 0! ,,cra at l1/ ."o .full ."d 2f ! due date w 2 3sid]$ 6be rcvd 0a f9ancial 9/itu;n &a p5alty w n 2 *>g$4 ,see ,guide ,t#djja1 ,employ]s' #abj ,*apt] #e a#ba ,guide--,payroll ,deduc;ns & ,remitt.es1 = m 9=m,n ab ,?re%old #b remitt+ require;ts4 ,if y remit yr pay;t late1 any bal.e [+ may 2 subject 6p5alties & 9t]e/ at ! prescrib$ rate4 ,= m 9=m,n1 see 8,p5alties & 9t]e/0 on page #e4 ,l9es #jga1 #jgb1 & #jgc-- ,regi/r,n numb]7s7 = ,,rpp or ,,dpsp ,5t] ! sev5-digit regi/r,n numb]7s7 t we gave y 7up 6a maximum ( ?ree7 = yr regi/]$ p5.n plans or def]r$ pr(it %>+ plans4 ,l9es #jgd & #jge--,canadian- 3troll$ private corpor,ns or un9corporat$ employ]s ,5t] ! social 9sur.e numb]s ( any proprietors or pr9cipal [n]s4 #aba ,l9es #jgf & #jgh--,p]son b#ba 63tact ab ? return ,5t] ! "n & teleph"o numb] (a p]son t we c call 6get or cl>ify 9=m,n report$ on ! summ>y4 #abb ,*apt] #f--,t#d;,a 9=m,n c#ba return ,9 all 9/.es1 y h 6file yr ,t#d;,a 9=m,n return on or 2f ! ..la/ "d ( ,febru>y foll[+ ! cal5d> ye> 6: ! 9=m,n return .applies4 ,if ! due date falls on a ,satur"d or ,sun"d1 or a public holi"d1 yr return is due on ! next busi;s "d4 ,see _+www.cra.gc.ca/duedates_: = m 9=m,n4 ,we 3sid] yr return 6be fil$ on "t if we rcv x or x is po/m>k$ on or 2f ! due date4 ,if y fail 6file x on "t1 we may assess a p5alty4 ,see 8,p5alties & 9t]e/0 on page #e4 ,if y h m ?an "o payroll a3.t1 y w h 6file a sep>ate 9=m,n return = ea* a3.t4 ,if y h ov]pd1 9clude a lr expla9+ ! r1son =! ov]pay;t & h[ y want u 6apply x4 ,if y [e an am.t1 9dicate ! a3.t & tax ye> (! pay;t on yr *eque4 #abc ,s]vice bur1us fil+ d#ba returns ,if a s]vice bur1u is fil+ an 9=m,n return = y1 y >e / responsi# =! a3uracy (! 9=m,n1 = any bal.e [+1 &= fil+ on "t4 ,bran* (fices fil+ returns ,if ! bran* (fice (a -pany has s5t 9 9come tax deduc;ns "u a sep>ate a3.t1 : only t bran* uses1 file ! 9=m,n return 7slips & relat$ summ>y7 ( t bran* z a sep>ate return4 ,fil+ me?ods ,if y file #a 6#ej ,t#d;,a 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;,a slips on electronic m$ia 7,,dvd1 ;,,cd1 or diskette7 or on pap]4 #abd ,*apt] #f e#ba ,if y file ..m ?an #ej ,t#d;,a slips =a cal5d> .ye>1 y .m/ file ! return ov] ! ,9t]net4 ,if y use -m]cial or in-h\se-develop$ 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;,a returns 9 "o submis.n1 provid$ ! total submis.n does n exce$ ! #aej ,,mb re/ric;n4 ,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 ,fil+ ov] ! ,9t]net ,9t]net ,file ,transf] ,9t]net ,file ,transf] all[s y 6transmit an orig9al or am5d$ return )a maximum file size ( .#aej .,,mb4 ,all y ne$ is a ,web br[s] 63nect 6! #abe ,*apt] #f f#ba ,9t]net & yr s(tw>e w cr1te1 pr9t1 & save yr electronic ,t#d;,a 9=m,n return 9 ,,xml =mat4 ,= 9=m,n ab ? fil+ op;n1 3tact yr s(tw>e publi%] or g 6_+www.cra.gc.ca/iref_:4 ,if yr file is m ?an #aej ,,mb1 y c / file us+ ! ,9t]net ,file ,transf] applic,n 0ei3 --compress+ ! file2 or --sep>at+ ! file 96two or m files4 ,! summ>ies m/ reflect ! same split4 ,9t]net fil+ is availa# f ,janu>y #i1 #bjab1 6e>ly ,decemb] #bjab4 ,web ,=ms ,! ,web ,=ms applic,n all[s y 6cr1te & electronic,y file an orig9al or am5d$ ,t#d;,a 9=m,n return 3ta9+ #a 6#ej ,t#d;,a slips4 ,? applic,n all[s y 6validate data 9 r1l "t1 calculate ! totals =! ,summ>y1 pr9t ,t#d;,a slips1 & securely submit 5crypt$ ,t#d;,a 9=m,n returns ov] ! ,9t]net4 ,= m 9=m,n #abf ,*apt] #f g#ba ab ,web ,=ms1 g 6_+www.cra.gc.ca/webforms_:4 ,web a3ess code ,6file yr return us+ ,9t]net ,file ,transf] or ,web ,=ms1 y ne$ a ,web a3ess code 7,,wac71 un.s y >e fil+ "? ,my ,busi;s ,a3.t or ,repres5t a ,cli5t4 ,if y qualify1 y w rcv a lr provid+ y ) yr ,,wac4 ,if y d n rcv a ,,wac1 y c get "o at _+www.cra.gc.ca/iref_:1 or call \r help desk at #a-hgg-cbb-ghdi4 -------------------------------------#bb ,note ,s]vice bur1us use _! [n payroll a3.t numb] & ,web a3ess code 7,,wac7--.n ! ,,wac ( ea* (! ,t#d;,a 9=m,n returns 9 ! submis.n--6submit ! file4 ,fil+ )\t a ,web a3ess code ,y c al file yr ,t#d;,a 9=m,n return )\t a ,web a3ess code us+ ,9t]net #abg ,*apt] #f a#bb ,file ,transf] 7up 6#aej ,,mb7 or ,web ,=ms 7up 6#ej slips74 ,*oose ! 8,file a return0 op;n at3 --_+www.cra.gc.ca/representatives_:1 if y >e an au?oriz$ repres5tative or employ]2 or --_+www.cra.gc.ca/_& mybusinessaccount_:1 if y >e ! busi;s [n]4 ,log 9 6,my ,busi;s ,a3.t us+ yr ,,cra us] ,,id & pass^w4 ,if y h n regi/]$ ) ,my ,busi;s ,a3.t1 g 6_+www.cra.gc.ca/mybusinessaccount_:4 ,y w ne$ 65t] 9=m,n f ei yr curr5t or previ\s ye>'s p]sonal 9come tax & b5efit return4 ,a ,,cra secur;y code w 2 mail$ 6yr a4ress on file )9 five busi;s "ds4 ,! sep>ate mail+ (! secur;y code is a m1sure us$ 6protect y f id5t;y !ft & 65sure ! secur;y ( yr p]sonal 9=m,n4 ,2 sure 6h yr busi;s numb] on h& :5 regi/]+4 #abh ,fil+ on pap] b#bb ,if y file #a 6#ej ,t#d;,a slips1 we 5c\rage y 6file ov] ! ,9t]net us+ ,9t]net ,file ,transf] or ,web ,=ms4 ,h["e1 y c file up 6#ej ,t#d;,a slips on pap]4 ,-plete ."o .copy (! ,t#d;,a slip = ea* employee & s5d !m ) yr ,t#d;,a ,summ>y4 ,5t] ! 9=m,n = two di6]5t recipi5ts on "o %eet4 ,? w all[ u 6process yr 9=m,n return fa/]4 ,y m/ keep a copy (! ,t#d;,a slips &! ,t#d;,a ,summ>y = yr files4 ,af y -plete yr .pap] return1 mail x 6! ,ottawa ,te*nology ,c5tre4 ,y c f9d ! a4ress at ! back ( ? guide4 ,fil+ on electronic m$ia ,= an explan,n (! te*nical specific,ns & 9/ruc;ns y ne$ 6file on electronic m$ia 7,,dvd1 ;,,cd1 or diskette71 g 6_+www.cra.gc.ca/electronicmedia_:4 #abi ,*apt] #f c#bb ,d n s5d a pr9t$ copy (! =ms 6u4 ,y c pr9t "o copy 6keep = yr files4 ,mail yr submis.n to3 ,electronic ,m$ia ,process+ ,t1m ,ottawa ,te*nology ,c5tre ,canada ,rev5ue ,ag5cy #hge ,h]on ,road ,ottawa1 ,,on ,k#a;,a #a;,a#b ,note ,if y use electronic m$ia 7,,dvd's1 ,,cd's or diskettes7 6file m ?an #ej 9=m,n returns 7slips71 y >e n[ requir$ 6file 0,9t]net ,file ,transf] 9 e,xt5si# m>k up language 7,,xml74 ,h[ 6file & 4tribute yr ,t#d;,a slips & ,t#d;,a ,summ>y ..,6file yr 9=m,n return .electronic,y1 foll[ ! 9/ruc;ns & #acj ,*apt] #f d#bb te*nical specific,ns at _+www.cra.gc.ca/iref_:4 ..,6file yr 9=m,n return on .pap]1 s5d a copy ( ea* ,t#d;,a slip 6! ,,cra ) yr ,t#d;,a ,summ>y1 & keep "o copy = yr records4 ,y m/ give recipi5ts _! ,t#d;,a slips on or 2f ..! la/ "d ( .,febru>y foll[+ ! cal5d> ye> 6: ! slips apply4 ,if y d n1 y may 2 subject 6a p5alty4 ,! p5alty = fail+ 64tribute ,t#d;,a slips 6recipi5ts is 4#be p] "d = ea* s* failure )a m9imum p5alty ( 4#ajj &a maximum ( 4#b1ejj4 ,give ! recipi5t "o (! foll[+3 --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 ! recipi5t's 3s5t ei 9 writ+ or 9 electronic =mat4 ,we su7e/ t y pr9t ! two ,t#d;,a slips t y h 6give 6ea* recipi5t on "o %eet4 ,= #aca ,*apt] #f e#bb secur;y purposes1 d n pr9t yr a3.t numb] 7box .#jfa7 on ^! copies4 ,note ,if ,t#d;,a slips >e return$ z undeliv]a#1 we su7e/ t y reta9 ! slips )! recipi5t's file4 ,= m 9=m,n on h[ 6-plete ! ,t#d;,a slip &! ,t#d;,a ,summ>y1 see 8,-plet+ ,t#d;,a slips0 on page #ad & 8,-plet+ ! ,t#d;,a ,summ>y0 on page #bj4 #acb ,*apt] #g--,af y file f#bb ,: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 ,am5d+1 c.ell+1 a4+1 or replac+ slips ,am5d+ slips ..,af fil+ yr 9=m,n .return1 y may notice t y made an ]ror on a ,t#d;,a slip4 ,if s1 y w h 6prep>e an am5d$ slip 6correct ! 9=m,n4 ,am5d+ slips ov] ! ,9t]net ,web ,=ms ,! ,web ,=ms applic,n all[s y 6cr1te & electronic,y file #a 6#ej slips 9 an am5d$ ,t#d;,a 9=m,n return 9 a #acc ,*apt] #g g#bb s+le submis.n4 ,= m 9=m,n ab am5d+ 9=m,n returns us+ ,web ,=ms1 g 6_+www.cra.gc.ca/webforms_:4 -------------------------------------#bc ,9t]net ,file ,transf] ,if y use payroll1 -m]cial1 or in-h\se develop$ s(tw>e 6manage yr busi;s1 y c submit am5d$ files ( up 6#aej ,,mb ov] ! ,9t]net4 ,y c file am5d$ slips electronic,y ev5 if y fil$ ! orig9al return on pap] or on electronic m$ia4 --,! summ>y1 slips & ,t#fai-- ,electronic ,m$ia ,transmittal ,record m/ %[ ! appropriate report type code4 --,! file =mat m/ 2 9 e,xt5si# m>k up language 7,,xml7 z specifi$ 9 ! electronic m$ia specific,ns4 --,! file "n m/ h ! ext5.n specifi$ 9 ! electronic m$ia specific,ns4 --,! fil] numb] 7,busi;s ,numb]1 ,fil] ,id5tific,n ,numb]7 m/ 2 valid4 #acd ,*apt] #g a#bc ,= m 9=m,n ab am5d+ 9=m,n returns us+ ,9t]net ,file ,transf]1 g 6_+www.cra.gc.ca/iref_:4 ,am5d+ slips on pap] ,cle>ly id5tify ! new slips z am5d$ slips 0writ+ 8,,am5d$0 at ! top4 ,make sure y -plete all ! nec boxes1 9clud+ ! 9=m,n t 0 correct on ! orig9al slip4 ,s5d two copies (! am5d$ slips 6! recipi5t4 ,s5d "o copy (! am5d$ slips 6any tax c5tre )a lr expla9+ ! r1son =! am5d;t4 ,! a4resses ( \r tax c5tres >e li/$ at ! back ( ? guide4 ,d n file an am5d$ ,t#d;,a ,summ>y :5 y file am5d$ slips4 #ace ,c.ell+ slips b#bc ,c.ell+ slips ov] ! ,9t]net ,a c.ell$ slip is 3sid]$ 6be ! same z an am5d$ slip4 ,see 8,am5d+ slips ov] ! ,9t]net0 on ? page4 ,c.ell+ slips on pap] ,s5d u a copy (! orig9al slip cle>ly m>k$ 8,,c.ell$0 6any tax c5tre )a lr expla9+ ! r1son4 ,! a4resses ( \r tax c5tres >e li/$ at ! back ( ? guide4 ,d n file a c.ell$ ,t#d;,a ,summ>y4 ,s5d two copies (! c.ell$ slip 6! recipi5t4 ,note ,if y notice ]rors on ! ,t#d;,a 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;,a ,summ>y4 #acf ,a4+ slips c#bc ,af y file yr ,t#d;,a 9=m,n return1 y may 4cov] t y ne$ 6s5d u a4i;nal ,t#d;,a slips4 ,if y h orig9al ,t#d;,a slips t 7 n 9clud$ ) yr return1 file !m sep>ately ei electronic,y or on pap]4 ,if ! total numb] ( ,t#d;,a slips y file is m ?an #ej slips =! same cal5d> ye>1 y h 6file ! a4i;nal slips ov] ! ,9t]net4 ,a4+ slips ov] ! ,9t]net ,we a3ept a4i;nal orig9al ,t#d;,a slips 9 electronic =mat4 ,= m 9=m,n1 see 8,fil+ me?ods0 on page #ba4 ,a4+ slips on pap] ,: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/$ #acg ,*apt] #g d#bc at ! back ( ? guide4 ,d n file an a4i;nal ,t#d;,a ,summ>y4 ,replac+ slips ,if y issue ,t#d;,a slips 6replace copies t >e lo/ or de/roy$1 d n s5d u copies ( ^! slips4 ,cle>ly id5tify !m z .duplicate .copies1 & keep a copy = yr records4 ,am5d+1 c.ell+1 or a4+ slips )\t a ,web a3ess code ,y c am5d1 c.el1 & file m 9=m,n slips )\t a ,web a3ess code us+ ! 8,file a return0 s]vice at3 --_+www.cra.gc.ca/representatives_:1 if y >e an au?oriz$ employee or repres5tative2 or --_+www.cra.gc.ca/_& mybusinessaccount_:1 if y >e ! busi;s [n]4 #ach ,*apt] #g e#bc ,9 a s+le submis.n1 ,9t]net ,file ,transf] all[s =! transmis.n ( #aej ,,mb ( 9=m,n & ,web ,=ms all[s ! fil+ ( "o return )a maximum ( #ej slips4 ,p5.n adju/;t 7,,pa7 ,y h 6recalculate a p5.n adju/;t 7,,pa7 9 a regi/]$ p5.n plan :5 all (! foll[+ 3di;ns >e met3 --an employee returns f a l1ve ( abs;e or f a p]iod ( reduc$ s]vice2 --! s]vice 0 n previ\sly p5.na# s]vice2 & --0,april #cj (! foll[+ ye>3 --b5efits >e retroactively provid$ "u a def9$ b5efit provi.n =! p]iod 3c]n$ .&! employee makes ! -mit;t 6pur*ase ! b5efits2 or --retroactive 3tribu;ns >e made 0! employee or ! employ] 6a m"oy pur*ase provi.n4 #aci ,*apt] #g f#bc ,note ,if ! -mit;t 6pur*ase b5efits is made af ,april #cj1 a pa/ s]vice p5.n adju/;t w 2 calculat$4 ,if1 z ! p5.n plan adm9i/rator =a multi-employ] plan 7,,mep71 y h 6recalculate a ,,pa = an employee "u a regi/]$ p5.n plan 7,,rpp7 dur+ a p]iod ( -------------------------------------#bd l1ve or reduc$ s]vices1 am5d ! ,,pa =! employee = ea* ye> af #aihi t is a6ect$ 0! l1ve4 ,= p]iods ( l1ve or reduc$ s]vices n "u a ,,mep1 am5d ! ,,pa on a ,t#d slip4 ,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;,a slip %[+ ! correct ,,pa4 #adj ,*apt] #g a#bd ,if y previ\sly report$ a ,,pa =! employee 9 a "picul> ye>1 y h 6%[ ! .total ,,pa t applies = t ye> on ! am5d$ ,t#d;,a 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 #ada #adb ,= m 9=m,n #be ,:at if y ne$ help8 ,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 ! mo/ up- to-date payroll 9=m,n & products1 g 6_+www.cra.gc.ca/payroll_:4 ,=ms & public,ns ,6get \r =ms & public,ns1 g 6_+www.cra.gc.ca/forms_: or call u at #a-hjj-iei-bbba4 ,electronic mail+ li/s ,we c notify y immly ab new 9=m,n on payroll1 electronic fil+ = busi;ses & m4 ,6subscribe1 free ( *>ge1 g 6_+www.cra.gc.ca/lists_:4 #adc ,teletypewrit] 7,,tty7 a#be us]s ,,tty us]s c call #a-hjj-ffe-jced = bil+ual assi/.e dur+ regul> busi;s h\rs4 ,my ,busi;s ,a3.t ,my ,busi;s ,a3.t is a secure & 3v5i5t way 6a3ess & manage yr busi;s a3.ts onl9e4 ,y c view yr a3.t bal.e & transac;ns2 file yr return & view xs /atus2 view a4ress2 view remitt+ require;ts2 provide a nil remitt.e2 & reque/ 6close yr payroll a3.t4 ,= m 9=m,n1 g 6_+www.cra.gc.ca/mybusinessaccount_:4 ,electronic pay;ts ,make yr pay;t onl9e 0us+ ! ,,cra's ,my ,pay;t s]vice at _+www.cra.gc.ca/mypayment_: or 0us+ yr f9ancial 9/itu;n's teleph"o or ,9t]net bank+ s]vices4 ,= m 9=m,n1 g #add ,= m 9=m,n b#be 6_+www.cra.gc.ca/electronicpayments_:1 or 3tact yr f9ancial 9/itu;n4 ,a4resses ,ottawa ,te*nology ,c5tre ,canada ,rev5ue ,ag5cy #hge ,h]on ,road ,ottawa ,,on ,k#a #a;,g#i ,electronic ,m$ia ,process+ ,unit ,ottawa ,te*nology ,c5tre ,canada ,rev5ue ,ag5cy #hge ,h]on ,road ,ottawa ,,on ,k#a;,a #a;,a#b #ade ,tax c5tres c#be ,jonqui@ere ,tax ,c5tre #bbea ,r5@e-,l@evesque ,b\lev>d ,jonqui@ere ,,qc ,g#g;,s #e;,j#a ,%aw9igan-,sud ,tax ,c5tre ,po/ ,(fice ,box #cjjj1 ,/,n ,bur1u-*ef ,%aw9igan ,,qc ,g#i;,n #g;,s#f ,/4 ,john's ,tax ,c5tre #bij ,empire ,av5ue ,/4 ,john's ,,nl ,a#a;,b #c;,z#a ,sudbury ,tax ,c5tre #ajej ,notre ,dame ,av5ue ,sudbury ,,on ,p#c;,a #e;,c#a ,summ]side ,tax ,c5tre #bge ,pope ,road ,summ]side ,,pe ,c#a;,n #f;,a#b #adf ,= m 9=m,n d#be ,surrey ,tax ,c5tre #igee ,k+ ,george ,b\lev>d ,surrey ,,bc ,v#c;,t #e;,e#a ,w9nipeg ,tax ,c5tre #ff ,/apon ,road ,w9nipeg ,,mb ,r#c;,c #c;,m#b ,relat$ =ms & public,ns --,employ]s' ,guide--,payroll ,deduc;ns & ,remitt.es 7,t#djja7 --,employ]s' ,guide--,taxa# ,b5efits & ,all[.es 7,t#dacj7 --,employ]s' ,guide--,fil+ ! ,t#d ,slip & ,summ>y 7,,rc#dabj7 ,\r s]vice -pla9t process ,if y >e n satisfi$ )! .s]vice y h rcvd1 3tact ! ,,cra (fice y h be5 d1l+ )4 ,if ! matt] is n resolv$1 y may *oose 6file a s]vice -pla9t4 ,if y >e n pl1s$ )! way ! ,,cra h&les yr -pla9t1 y #adg ,= m 9=m,n e#be c 3tact ! ,(fice (! ,taxpay]'s ,ombudsman4 ,= m 9=m,n1 g 6_+www.cra.gc.ca/complaints_: or see ,booklet ,,rc#ddbj1 ,9=m,n on ,,cra-- ,s]vice ,-pla9ts4 ,yr op9ion c.ts ,if y h any -;ts or su7es;ns t cd help u improve \r public,ns1 we wd l 6he> 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 #adh