,canada ,rev5ue ,ag5cy

             ,t#djcb-;,,ab
        ,payroll ,deduc;ns ,ta#s

                ,alb]ta

      ,e6ective ,janu>y #a1 #bjab

           ,pr9t ,pages #a-ad
      ,brl ,pages ;i-;iii & #a-ec
    
































                 ,9dex
    
                               ,brl page
  ,:at's new z ( ,janu>y #a1 #bjab "" #b
  ,special ,notice """""""""""""""""" #c
    ,t#djcb1 ,payroll ,deduc;ns
      ,ta#s """"""""""""""""""""""""" #c
    ,payroll ,deduc;ns ,onl9e
      ,calculator """"""""""""""""""" #d
    ,ta#s on ! ,web """"""""""""""""" #d
    ,let u notify y """"""""""""""""" #e
  ,y h 6deduct f$]al & prov9cial
    9come tax """"""""""""""""""""""" #e
,ta# ( 3t5ts """""""""""""""""""""""" #i
,:o %d use ? public,n8 """"""""""""" #ac
  ,:at if yr pay p]iod is n 9 ?
    public,n8 """""""""""""""""""""" #ad
  ,: prov9cial or t]ritorial tax
    ta# %d y use8 """""""""""""""""" #ae
,f$]al tax = #bjab """"""""""""""""" #ag
  ,9dex+ = #bjab """"""""""""""""""" #ag
  ,tax rates & 9come ?re%olds """""" #ah
  ,canada employ;t cr$it """"""""""" #ai
  ,p]sonal am.ts """"""""""""""""""" #bj
                                      ;i
                 ,9dex
,prov9cial tax = #bjab """"""""""""" #ba
  ,prov9cial 9dex+ = #bjab """"""""" #ba
  ,tax rate """""""""""""""""""""""" #ba
  ,p]sonal am.ts """"""""""""""""""" #bb
,canada ,p5.n ,plan 7,,cpp7 &
  ,employ;t ,9sur.e 7;,,ei7 """""""" #bc
  ,,cpp ,re=m """""""""""""""""""""" #bc
  ,,cpp 3tribu;ns = #bjab """""""""" #bd
  ;,,ei premiums = #bjab """"""""""" #be
,p]sonal tax cr$its returns
  7;,,td#a =ms7 """""""""""""""""""" #bg
,claim codes """"""""""""""""""""""" #bi
  ,explan,n ( claim codes """""""""" #bi
    ,claim code #j """"""""""""""""" #bi
    ,claim codes #a 6#aj """"""""""" #bi
    ,9dex+ ( claim codes am.ts """"" #cj
    ,*>t #b--#bjab f$]al claim
      codes """""""""""""""""""""""" #ca
    ,*>t #c--#bjab ,alb]ta claim
      codes """""""""""""""""""""""" #cb
,=m ;,,td#a;,x1 ,/ate;t ( ,-mis.n
  ,9come & ,exp5ses = ,payroll
  ,tax ,deduc;ns """"""""""""""""""" #cc
                                     ;ii
                 ,9dex
,payroll ,deduc;ns ,onl9e
  ,calculator """""""""""""""""""""" #ce
,h[ 6use ! ta#s 9 ? public,n """"""" #cg
  ,,cpp ta#s 7,sec;n ;,b7 """""""""" #cg
  ;,,ei ta# 7,sec;n ;,c7 """"""""""" #ch
  ,tax deduc;ns ta#s """"""""""""""" #ch
    ,f$]al 7,sec;n ;,d7 """""""""""" #ci
    ,prov9cial 7,sec;n ;,e7 """""""" #ci
,"s 9=m,n ab payroll deduc;ns """""" #da
  ,deduct+ tax f 9come n subject
    6,,cpp 3tribu;ns or ;,,ei
    premiums """"""""""""""""""""""" #da
,/ep-by-/ep calcul,n ( tax
  deduc;ns """"""""""""""""""""""""" #dc
  ,example
  ,tax 6deduct = all 9come """"""""" #dc
,yr op9ion c.ts6 """"""""""""""""""" #ec






                                    ;iii

























,transcrib]'s note3
  7,cov] page

  ,9 ? docu;t ! pages >e numb]$ ;,a-#a
  6;,a-#ad2 h["e ! ;,a has be5 remov$ f
  ! brl v].n47

,canada ,rev5ue ,ag5cy

        ,payroll ,deduc;ns ,ta#s
                ,alb]ta
      ,e6ective ,janu>y #a1 #bjab
    
  ,! ,,cpp & ;,,ei ta#s = #bjab >e n "p
( ? public,n4 ,h["e1 !y >e availa# on \r
,web site4

,note
  ,y m/ look up am.t 9 two tax deduc;ns
  ta#s--a f$]al ta# &a prov9cial ta#4




                                      #a
       ,:at's new z ( ,janu>y #a1     #a
                 #bjab
    
,transcrib]'s note3
  7,! >1s \tl9$ 9 col\r >e 9dicat$ by
  8,/>t \tl9e0 & 8,5d \tl9e0 at ! left
  m>g947

,/>t \tl9e
  ,! major *anges made 6? public,n s9ce
    ! la/ edi;n >e \tl9$4
  ,? public,n reflects "s 9come tax
    *anges rec5tly ann\nc$ :1 if 5act$ z
    propos$1 wd 2 e6ective ,janu>y #a1
    #bjab4 ,at press "t1 "s ( ^!
    proposals _h n yet 2come law4 ,we
    recomm5d t y use ! new payroll
    deduc;ns ta#s 9 ? public,n = )hold+
    />t+ )! f/ payroll 9 ,janu>y #bjab4
  ,"! is no *ange 6! f$]al 9come tax
    rates = #bjab4
  ,! f$]al 9come tax ?re%olds h be5
    9dex$ = #bjab4
  ,! f$]al ,canada employ;t cr$it has
    be5 9dex$ 64#a1jie = #bjab4       #b
         ,:at's new z ( ,janu>y      a#a
  ,! f$]al basic p]sonal am.t1 ! sp\se
    or -mon-law "pn] am.t &! am.t = an
    eligi# dep5dant h be5 9dex$
    64#aj1hbb = #bjab4
  ,"! is no *ange 6! ,alb]ta tax rate =
    #bjab4
  ,! prov9cial p]sonal am.ts >e 9dex$ =
    #bjab4
,5d \tl9e

            ,special ,notice
    
      ,t#djcb1 ,payroll ,deduc;ns
                 ,ta#s
    
,/>t \tl9e
  ,z ( ,janu>y #bjab1 ,public,n ,t#djcb1
    ,payroll ,deduc;ns ,ta#s1 w 2
    availa# on ;,,cd = use on any -put]
    ) or )\t ,9t]net a3ess4 ,y c ord] a
    copy at _+www.cra.gc.ca/orderforms_:
    or 0call+ #a-hjj-iei-bbba4
  
                                      #c
            ,special ,notice         b#a
  ,pap] copies rema9 availa# = employ]s
    :o d n use a -put]4 ,6get a copy1
    call u at #a-hjj-iei-bbba4
  ,! electronic v].ns ( public,ns
    ,t#djjh & ,t#djcb w 3t9ue 6be
    availa# on \r ,web site at
    _+www.cra.gc.ca/payroll_:4
,5d \tl9e

       ,payroll ,deduc;ns ,onl9e
              ,calculator
    
  ,= yr #bjab payroll deduc;ns1 y c use
\r ,payroll ,deduc;ns ,onl9e ,calculator
7,,pdoc74 ,! onl9e calculator makes x
easi] 6calculate payroll deduc;ns4
,,pdoc is availa# at
_+www.cra.gc.ca/pdoc_:4
--------------------------------------#b
            ,ta#s on ! ,web
    
  ,y c d[nload ,public,n ,t#djcb1
,payroll ,deduc;ns ,ta#s1 f \r ,web site
at _+www.cra.gc.ca/payroll_: & save   #d
            ,special ,notice         a#b
x on yr -put]4 ,y c al *oose 6pr9t only
! pages or 9=m,n t y ne$4

            ,let u notify y
    
  ,we provide an electronic s]vice t c
notify y immly1 .free .( .*>ge1 ( any
*anges = payroll deduc;ns4
  ,6subscribe1 visit \r ,web site at
_+www.cra.gc.ca/lists_: & 5t] yr
busi;s's email a4ress = ea* mail+ li/ t
y want 6jo94

     ,y h 6deduct f$]al & prov9cial
               9come tax
    
  ,if y >e us+ ! 9come tax ta#s 9 ?
public,n 6det]m9e yr employees' &
p5.n]s' total tax deduc;ns1 y h 6look up
! am.ts 9 ! f$]al tax ta# &! prov9cial
tax ta#4
  ,if n 5 taxes h be5 deduct$1 employees
& p5.n]s c ask 6h m tax )held at s\rce
6adju/ any tax %ortfall4 ,6d s1       #e
           ,y h 6deduct f$]al        b#b
employees & p5.n]s %d -plete f$]al ,=m
;,,td#a1 #bjab ,p]sonal ,tax ,cr$its
,return1 & return x 6y4
  ,new employees & p5.n]s or employees &
p5.n]s :o want 6*ange _! f$]al or
prov9cial claim am.ts h 6-plete f$]al
,=m ;,,td#a = #bjab &a prov9cial ,=m
;,,td#a = #bjab4

,example
  ,y >e an employ] 9 ,alb]ta4 ,s>a1 yr
  employee1 e>ns 4#fhe a week 9 #bjab4
  ,%e has a f$]al claim code #a &a
  prov9cial claim code #a4

  ,6det]m9e ,s>a's f$]al tax deduc;ns1 y
  look at ! weekly f$]al tax deduc;ns
  ta# & f9d ! range = h] weekly sal>y1 :
  is #fhc-fia4 ,! f$]al tax deduc;n =
  4#fhe weekly "u claim code #a is
  4#fb.bj4

  ,6det]m9e ,s>a's prov9cial tax
  deduc;ns1 y use ! weekly            #f
           ,y h 6deduct f$]al        c#b
  prov9cial tax deduc;ns ta#4 ,9 !
  ,alb]ta tax deduc;ns ta#1 ! prov9cial
  tax deduc;n = 4#fhe weekly "u claim
  code #a is 4#ca.je4

  ,s>a's total tax deduc;n is 4#ic.be
  74#fb.bj plus 4#ca.je74 ,? am.t (
  taxes w 2 9clud$ 9 yr remitt.e 6u4















                                      #g
























                                      #h
              ,ta# ( 3t5ts            #c
    
                                   ,page
  ;,a
,:o %d use ? public,n8 """""""""""""" #e
  ,:at if yr pay p]iod is n 9 ?
    public,n8 """"""""""""""""""""""" #e
  ,: prov9cial or t]ritorial tax
    ta# %d y use8 """"""""""""""""""" #e
,f$]al tax = #bjab """""""""""""""""" #f
  ,9dex+ = #bjab """""""""""""""""""" #f
  ,tax rates & 9come ?re%olds """"""" #f
    ,*>t #a--#bjab f$]al tax rates
      & 9come ?re%olds """""""""""""" #f
  ,canada employ;t cr$it """""""""""" #g
  ,p]sonal am.ts """""""""""""""""""" #g
,prov9cial tax = #bjab """""""""""""" #g
  ,prov9cial 9dex+ = #bjab """""""""" #g
  ,tax rate """"""""""""""""""""""""" #g
  ,p]sonal am.ts """""""""""""""""""" #g
,canada ,p5.n ,plan 7,,cpp7 &
  ,employ;t ,9sur.e 7;,,ei7 """"""""" #h
  ,,cpp re=m """""""""""""""""""""""" #h
  ,,cpp 3tribu;ns = #bjab """"""""""" #h
                                      #i
              ,ta# ( 3t5ts           a#c
  ;,,ei premiums = #bjab """""""""""" #h
,p]sonal tax cr$its returns
  7;,,td#a =ms7 """"""""""""""""""""" #i
,claim codes """""""""""""""""""""""" #i
  ,explan,n ( claim codes """"""""""" #i
    ,claim code #j """""""""""""""""" #i
    ,claim codes #a 6#aj """""""""""" #i
    ,9dex+ ( claim codes am.ts """""" #i
    ,*>t #b--#bjab f$]al claim
      codes """""""""""""""""""""""" #aj
    ,*>t #c--#bjab ,alb]ta claim
      codes """""""""""""""""""""""" #aj
,=m ;,,td#a;,x1 ,/ate;t ( ,-mis.n
  ,9come & ,exp5ses = ,payroll
  ,tax ,deduc;ns """"""""""""""""""" #aj
,payroll ,deduc;ns ,onl9e
  ,calculator """""""""""""""""""""" #aa
,h[ 6use ! ta#s 9 ? public,n """"""" #aa
  ,,cpp ta#s 7,sec;n ;,b7 """""""""" #aa
  ;,,ei ta# 7,sec;n ;,c7 """"""""""" #aa
  ,tax deduc;ns ta#s """"""""""""""" #aa
    ,f$]al 7,sec;n ;,d7 """""""""""" #ab
    ,prov9cial 7,sec;n ;,e7 """""""" #ab
                                     #aj
              ,ta# ( 3t5ts           b#c
,"s 9=m,n ab payroll deduc;ns """""" #ab
  ,deduct+ tax f 9come n subject
    6,,cpp 3tribu;ns or ;,,ei
    premiums """"""""""""""""""""""" #ab
,/ep-by-/ep calcul,n ( tax
  deduc;ns """"""""""""""""""""""""" #ac
  ,example--,tax 6deduct = all
    9come """""""""""""""""""""""""" #ac
,yr op9ion c.ts6 """"""""""""""""""" #ad
--------------------------------------#d
,transcrib]'s note3
  7,! foll[+ sec;ns >e only availa# on
  diskette3
  ;,b--,canada ,p5.n ,plan ,3tribu;ns
    ,ta#s
    ,! ,,cpp ta#s >e n "p ( ? public,n4
    ,h["e1 !y >e availa# 9 ! ,janu>y #a1
    #bjab pap] v].n ( ? public,n & on \r
    ,web site4
  ;,c--,employ;t ,9sur.e ,premiums ,ta#
    ,! ;,,ei ta#s >e n "p ( ? public,n4
    ,h["e1 !y >e availa# 9 ! ,janu>y #a1
    #bjab pap] v].n ( ? public,n & on \r
    ,web site4                       #aa
              ,ta# ( 3t5ts           a#d
  ;,d--,f$]al ,tax ,deduc;ns ,ta#s
  ;,e--,prov9cial ,tax ,deduc;ns ,ta#s7
  
  ,? public,n uses pla9 language 6expla9
! mo/ -mon tax situ,ns4 ,if y ne$ m
help1 3tact yr tax s]vices (fice4

















                                     #ab
         ,:o %d use ? public,n8       #e
    
  ,if y >e an employ] or a pay]1 y %d
use ? public,n4 ,x 3ta9s ta#s = f$]al &
prov9cial tax deduc;ns1 ,,cpp 3tribu;ns
& ;,,ei premiums4 ,? public,n w help y
det]m9e ! payroll deduc;ns = yr
employees or p5.n]s4
  ,= m 9=m,n on deduct+1 remitt+1 &
report+ payroll deduc;ns1 see ! foll[+
employ]s' guides3
    --,t#djja1 ,employ]s' ,guide--
      ,payroll ,deduc;ns & ,remitt.es
    --,t#dacj1 ,employ]s' ,guide--,taxa#
      ,b5efits & ,all[.es
    --,,rc#daaj1 ,employee or ,self-
      employ$8
    --,,rc#dabj1 ,employ]s' ,guide--
      ,fil+ ! ,t#d ,slip & ,summ>y
    --,,rc#daeg1 ,deduct+ ,9come ,tax on
      ,p5.n & ,o!r ,9come1 & ,fil+ !
      ,t#d;,a ,slip & ,summ>y
  ,^! guides >e availa# on \r ,web site
at _+www.cra.gc.ca_:4 ,y c al get !
guides 0-plet+ ! ord] =m availa#     #ac
         ,:o %d use ? public,n       a#e
on \r ,web site or 0call+
#a-hjj-iei-bbba4

,note
  ,y may want 6keep ! #bjaa edi;n (
  ,payroll ,deduc;ns ,ta#s until ! 5d (
  #bjab4 ,t edi;n may help y 6resolve
  any p5.na# & 9sura# e>n+s review
  7,,pier7 defici5cies t we id5tify 9
  process+ yr #bjaa ,t#d return4

     ,:at if yr pay p]iod is n 9 ?
               public,n8
    
  ,? public,n 3ta9s ! mo/ -mon pay
p]iods3 weekly1 biweekly 7e two weeks71
semi-mon?ly1 & mon?ly4 ,if y h unusual
pay p]iods1 s* z daily 7#bdj "w+ "ds71
or #aj1 #ac1 or #bb pay p]iods a ye>1
see ! ,payroll ,deduc;ns ,supple;t>y
,ta#s 7,t#djjh7 or ! ,payroll ,deduc;ns
,onl9e ,calculator 7,,pdoc7 6det]m9e tax
deduc;ns4
                                     #ad
       ,: prov9cial or t]ritorial    b#e
           tax ta# %d y use8
    
  ,2f y decide : tax ta# 6use1 y h
6det]m9e yr employee's prov9ce or
t]ritory ( employ;t4 ,? dep5ds on :e!r
or n y require ! employee 6report = "w
at yr place ( busi;s4
  ,if ! employee reports = "w at yr
place or busi;s1 ! prov9ce or t]ritory (
employ;t is 3sid]$ 6be ! prov9ce or
t]ritory ": yr busi;s is locat$4
--------------------------------------#f
  ,6)hold payroll deduc;ns1 use ! tax
ta# = t prov9ce or t]ritory ( employ;t4
  ,if y d n require ! employee 6report =
"w at yr place ( busi;s1 ! prov9ce or
t]ritory ( employ;t is ! prov9ce or
t]ritory 9 : yr busi;s is locat$ & f : y
pay yr employee's sal>y4
  ,= m 9=m,n & examples1 see ,*apt] #a1
8,g5]al ,9=m,n10 9 ,guide ,t#djja1
,employ]s' ,guide--,payroll ,deduc;ns &
,remitt.es4
                                     #ae
                                     a#f























                                     #af
           ,f$]al tax = #bjab        b#f
    
             ,9dex+ = #bjab
    
,/>t \tl9e
  ,= #bjab1 ! f$]al 9come ?re%olds1 !
    p]sonal am.ts &! ,canada employ;t
    cr$it h be5 9cr1s$ bas$ on *anges 9
    ! 3sum] price 9dex & o!r 9cr1ses
    m5;n$ on page ;,a-#a4
  ,! f$]al 9dex+ factor = ,janu>y #a1
    #bjab is #b.h@3p4 ,! tax cr$its
    correspond+ 6! claim codes 9 ! ta#s
    h be5 9dex$ acly4 ,employees w
    automatic,y rcv ! 9dex+ 9cr1se1 :e!r
    or n !y file ,=m ;,,td#a1 #bjab
    ,p]sonal ,tax ,cr$its ,return4
,5d \tl9e






                                     #ag
      ,tax rates & 9come ?re%olds    c#f
    
,/>t \tl9e
  ,= #bjab1 ! tax rates & 9come ?re%olds
    >e z foll[s3
    --#ae@3p ( taxa# 9come less ?an or
      equal 64#db1gjg2
    --#bb@3p ( taxa# 9come grt] ?an
      4#db1gjg & less ?an or equal
      64#he1dad2
    --#bf@3p ( taxa# 9come grt] ?an
      4#he1dad & less ?an or equal
      64#acb1djf2 &
    --#bi@3p ( taxa# 9come grt] ?an
      4#acb1djf4
,5d \tl9e

     ,*>t #a--#bjab f$]al tax rates
            & 9come ?re%olds
    
,transcrib]'s note3
  7,! foll[+ *>t has be5 *ang$ 6a
  n>rative =mat47

                                     #ah
           ,f$]al tax = #bjab        d#f
  ,annual ,taxa# ,9come t is m ?an
4#j.jj & n m ?an 4#db1gjg.jj3 ! ,f$]al
tax rate 7;,r7 is #j.ae &! ,3/ant 7;,k7
is 4#j.jj4
  ,annual ,taxa# ,9come t is m ?an
4#db1gjg.ja & n m ?an 4#he1dad.jj3 !
,f$]al tax rate 7;,r7 is #j.bb &! ,3/ant
7;,k7 is 4#b1ihi4
  ,annual ,taxa# ,9come t is m ?an
4#he1dad.ja & n m ?an 4#acb1djf.jj3 !
,f$]al tax rate 7;,r7 is #j.bf &! ,3/ant
7;,k7 is 4#f1djf4
  ,annual ,taxa# ,9come t is
4#acb1djf.ja & ov]3 ! ,f$]al tax rate
7;,r7 is #j.bi &! ,3/ant 7;,k7 is
4#aj1cgh4
--------------------------------------#g
         ,canada employ;t cr$it
    
,/>t \tl9e
  ,! non-refunda# tax cr$it ,canada
    employ;t cr$it is built 96! f$]al
    payroll deduc;ns ta#s4 ,! f$]al
                                     #ai
           ,f$]al tax = #bjab        a#g
    ,canada employ;t am.t is ! less] (!
    foll[+ am.ts3
    --4#a1jie2 &
    --! 9dividual's employ;t 9come =!
      ye>4
  ,! maximum annual non refunda# tax
    cr$it is 4#afd.be4
  ,p5.n 9come is n eligi# = ? cr$it4 ,if
    y >e pay+ p5.n 9come1 use ! ,payroll
    ,deduc;ns ,onl9e ,calculator 6f9d !
    tax deduc;n4
,5d \tl9e

             ,p]sonal am.ts
    
,/>t \tl9e
  ,mo/ (! f$]al p]sonal am.ts = #bjab >e
    revis$4 ,= m detail$ 9=m,n on !
    p]sonal am.ts1 see ,=m ;,,td#a4
  ,basic p]sonal am.t """"""""" 4#aj1hbb
  ,sp\se or -mon-law "pn] am.t  4#aj1hbb
  ,am.t = an eligi# dep5dant "" 4#aj1hbb
,5d \tl9e
                                     #bj
         ,prov9cial tax = #bjab      b#g
    
        ,prov9cial 9dex+ = #bjab
    
,/>t \tl9e
  ,= #bjab1 ! prov9cial p]sonal am.ts >e
    9dex$4 ,!y h be5 9cr1s$ bas$ on
    *anges 9 ! 3sum] price 9dex4
  ,! 9dex+ factor = ,janu>y #a1 #bjab1
    is #a.h@3p4 ,! tax cr$its
    correspond+ 6! claim codes 9 ! ta#s
    h be5 9dex$ acly4 ,employees w
    automatic,y rcv ! 9dex+ 9cr1se1 :e!r
    or n !y file ,=m ;,,td#a;,,ab1 #bjab
    ,alb]ta ,p]sonal ,tax ,cr$its
    ,return4
,5d \tl9e

               ,tax rate
    
  ,= #bjab1 ! ,alb]ta's tax rate is
#aj@3p (! taxa# 9come4


                                     #ba
             ,p]sonal am.ts          c#g
    
,/>t \tl9e
  ,= #bjab1 mo/ (! prov9cial non-
    refunda# p]sonal tax cr$its >e
    revis$4 ,= m detail$ 9=m,n on !
    p]sonal am.ts1 see ,=m ;,,td#a;,,ab1
    #bjab ,alb]ta ,p]sonal ,tax ,cr$its
    ,return4
  ,basic p]sonal am.t """"""""" 4#ag1bhb
  ,sp\se or -mon-law "pn] am.t  4#ag1bhb
  ,am.t = an eligi# dep5dant "" 4#ag1bhb
,5d \tl9e











                                     #bb
         ,prov9cial tax = #bjab       #h

     ,canada ,p5.n ,plan 7,,cpp7 &
       ,employ;t ,9sur.e 7;,,ei7
    
              ,,cpp ,re=m
    
,/>t \tl9e
  ,= #bjab1 ,canada ,p5.n ,plan 7,,cpp7
    *anges a6ect employees :o >e 9 ! age
    bracket ( #fj 6#fi ye>s ( age1 & >e
    "w+ & rcvg ,,cpp or ,quebec ,p5.n
    ,plan pay;ts4
  ,= m 9=m,n1 see ,*apt] #b1 8,canada
    ,p5.n ,plan 3tribu;ns10 9 ,guide1
    ,t#djja1 ,employ]s' ,guide--,payroll
    ,deduc;ns & ,remitt.es1 or g
    6_+www.cra.gc.ca/_&
    cppchanges-employers_:4
,5d \tl9e




                                     #bc
        ,,cpp 3tribu;ns = #bjab      a#h
    
,/>t \tl9e
  ,maximum p5.na# e>n+s """"""" 4#ej1ajj
  ,annual basic exemp;n """""""" 4#c1ejj
  ,maximum 3tributory e>n+s """ 4#df1fjj
  ,3tribu;n rate 7#d.ie@3p7 """ 4#j.jdie
  ,maximum employee 3tribu;n  4#b1cjf.gj
  ,maximum employ] 3tribu;n   4#b1cjf.gj
,5d \tl9e

  ,y /op deduct+ ,,cpp :5 ! employee
r1*es ! maximum 3tribu;n =! ye>4

,note
  ,z an employ]1 y h 6remit ^! deduc;ns
  al;g ) yr %>e ( ,,cpp 3tribu;ns4

  ,= m 9=m,n1 see ,*apt] #b1 8,canada
,p5.n ,plan 3tribu;ns10 9 ,guide
,t#djja1 ,employ]'s ,guide--,payroll
,deduc;ns & ,remitt.es4


                                     #bd
         ;,,ei premiums = #bjab      b#h
    
,/>t \tl9e
  ,maximum annual 9sura# e>n+s  4#de1ijj
  ,premium rate 7#a.hc@3p7 """" 4#j.jahc
  ,maximum annual employee
    premium """"""""""""""""""" 4#hci.ig
,5d \tl9e

  ,y /op deduct+ ;,,ei :5 ! employee
r1*es ! maximum annual premium4

,note
  ,z an employ]1 y h 6remit ^! deduc;ns
  al;g ) yr %>e ( ;,,ei premiums4

  ,= m 9=m,n1 see ,*apt] #c1 8,employ;t
,9sur.e premiums10 9 ,guide ,t#djja1
,employ]'s ,guide--,payroll ,deduc;ns &
,remitt.es4




                                     #be
























                                     #bf
      ,p]sonal tax cr$its returns     #i
             7;,,td#a =ms7
    
  ,y may h 6ask yr employees or yr
p5.n]s 6-plete a f$]al &a prov9cial
p]sonal tax cr$its return us+ a f$]al
,=m ;,,td#a &a prov9cial ,=m ;,,td#a4
  ,= m 9=m,n1 see ,*apt] #e1 8,deduct+
9come tax10 9 ,guide ,t#djja1 ,employ]s'
,guide--,payroll ,deduc;ns & ,remitt.es4














                                     #bg
                                     a#i























                                     #bh
              ,claim codes           b#i
    
  ,! total p]sonal am.t an employee
claims on a ;,,td#a =m w det]m9e : claim
code y use4 ,= #bjab1 ! claim am.ts t
correspond 6! f$]al claim codes >e n !
same z ! claim am.ts t correspond 6!
prov9cial claim codes4 ,see *>ts #b & #c
on page ;,a-#aj4

        ,explan,n ( claim codes
    
             ,claim code #j
    
  ,? code repres5ts ..no claim am.t
.all[$4 ,if ! f$]al claim code is 8#j0
2c ! employee is a non-resid5t1 !
prov9cial claim code m/ al 2 8#j40

          ,claim codes #a 6#aj
    
  ,! claim code am.ts d n appe> on ei !
f$]al or ! prov9cial ;,,td#a =m4
  ,y mat* ! 8,total claim am.t0 report$
on yr employee's or p5.n]'s          #bi
              ,claim codes           c#i
;,,td#a =ms )! appropriate claim codes4
,!n1 y look up ! tax =! employee's pay
"u ! claim code 9 ! f$]al & prov9cial
tax ta#s =! pay p]iod4

       ,9dex+ ( claim codes am.ts
    
,/>t \tl9e
  ,! cr$its t apply 6ea* f$]al &
    prov9cial claim code h be5
    automatic,y 9cr1s$ 9 ! tax ta#s 0!
    9dex+ factor =! curr5t ye>4 ,if yr
    employee did n -plete ! f$]al &
    prov9cial ;,,td#a =ms = #bjab1 y
    3t9ue 6deduct 9come tax us+ ! same
    claim code t y us$ la/ ye>4
,5d \tl9e






                                     #cj
       ,*>t #b--#bjab f$]al claim    #aj
                 codes
    
,total claim am.t """"" ,claim code
,no claim am.t """""""""""""" #j
,m9imum 64#aj1hbb.jj """""""" #a
4#aj1hbb.ja-4#ab1hij.jj """"" #b
4#ab1hij.ja-4#ad1ieh.jj """"" #c
4#ad1ieh.ja-4#ag1jbf.jj """"" #d
4#ag1jbf.ja-4#ai1jid.jj """"" #e
4#ai1jid.ja-4#ba1afb.jj """"" #f
4#ba1afb.ja-4#bc1bcj.jj """"" #g
4#bc1bcj.ja-4#be1bih.jj """"" #h
4#be1bih.ja-4#bg1cff.jj """"" #i
4#bg1cff.ja-4#bi1dcd.jj """"" #aj
4#bi1dcd.ja-& ov] """"""""""" ;,x
,no )hold+ """""""""""""""""" ;,e

,! employ] has 6calculate ! tax manu,y4





                                     #ca
         ,*>t #c--#bjab ,alb]ta     a#aj
              claim codes
    
,m9imum 64#ag1bhb.jj """""""" #a
4#ag1bhb.ja-4#ai1haj.jj """"" #b
4#ai1haj.ja-4#bb1cch.jj """"" #c
4#bb1cch.ja-4#bd1hff.jj """"" #d
4#bd1hff.ja-4#bg1cid.jj """"" #e
4#bg1cid.ja-4#bi1ibb.jj """"" #f
4#bi1ibb.ja-4#cb1dej.jj """"" #g
4#cb1dej.ja-4#cd1igh.jj """"" #h
4#cd1igh.ja-4#cg1ejf.jj """"" #i
4#cg1ejf.ja-4#dj1jcd.jj """"" #aj
4#dj1jcd.ja-& ov] """"""""""" ;,x
,no )hold+ """""""""""""""""" ;,e

,! employ] has 6calculate ! tax manu,y4







                                     #cb
       ,=m ;,,td#a;,x1 ,/ate;t (    b#aj
      ,-mis.n ,9come & ,exp5ses =
        ,payroll ,tax ,deduc;ns
    
  ,if yr employees want y 6adju/ _! tax
deduc;ns 6all[ = -mis.n exp5ses1 !y h
6-plete ,=m ;,,td#a;,x1 ,/ate;t (
,-mis.n ,9come & ,exp5ses = ,payroll
,tax ,deduc;ns4
  ,y deduct tax f yr employees' -mis.n
pay us+ ! 8,total claim am.t0 on _!
;,,td#a =ms 9 ! foll[+ situ,ns3
    --if yr employees d .n -plete a ,=m
      ;,,td#a;,x2 or
    --if !y tell y 9 writ+ t !y want
      6c.el a previ\sly -plet$ ,=m
      ;,,td#a;,x4
    
    





                                     #cc
    
    






















                                     #cd
       ,payroll ,deduc;ns ,onl9e     #aa
              ,calculator
    
  ,= yr #bjab payroll deduc;ns1 we
5c\rage y 6take advantage ( \r
electronic deduc;ns s]vices4
  ,y c use \r ,payroll ,deduc;ns ,onl9e
,calculator 7,,pdoc7 6calculate yr
payroll deduc;ns4 ,,pdoc calculates
payroll deduc;ns =! mo/ -mon pay p]iods1
z well z ! applica# prov9ce 7except
,quebec7 or t]ritory4 ,! calcul,n is
bas$ on exact sal>y figures4
  ,y c use ,,pdoc 0go+
6_+www.cra.gc.ca/pdoc_:4









                                     #ce
                                    a#aa























                                     #cf
          ,h[ 6use ! ta#s 9 ?       b#aa
                public,n
    
  ,use ! ta#s 9 ? public,n 6det]m9e !
,,cpp 3tribu;ns1 ;,,ei premiums1 f$]al
tax1 & prov9cial tax t y w deduct f yr
employees' remun],n4

        ,,cpp ta#s 7,sec;n ;,b7
    
  ,! annual basic exemp;n is built 96!
,,cpp ta#s4
    --,f9d ! pages 9 ,sec;n ;,b t
      correspond 6yr pay p]iod4
    --,6f9d ! range t 9cludes yr
      employee's gross pay 7? 9cludes
      any taxa# b5efits71 look d[n !
      8,pay0 column4
    --,in ! %ad$ column next 6! 8,pay0
      column1 y w f9d ! ,,cpp 3tribu;n t
      y %d )hold f yr employee's pay4
    
    

                                     #cg
         ;,,ei ta# 7,sec;n ;,c7     c#aa
    
  --,f9d ! page 9 ,sec;n ;,c t
    corresponds 6! 8,9sura# e>n+s0 ( yr
    employee4
  --,6f9d ! range t 9cludes yr
    employee's 9sura# e>n+s1 look d[n !
    8,9sura# e>n+s0 column4 ,:5 y use !
    ta# 9 ? public,n 6det]m9e ! ;,,ei
    premiums1 look up ! 9sura# e>n+s =!
    p]iod n ! gross remun],n4
  --,in ! %ad$ column next 6! 8,9sura#
    e>n+s0 column1 y w f9d ! ;,,ei
    premium t y %d )hold f yr employee's
    pay4
  
           ,tax deduc;ns ta#s
    
  ,6det]m9e ! total tax y deduct =! pay
p]iod1 y m/ add ! f$]al & prov9cial tax
am.ts4
-------------------------------------#ab
  ,ev5 if ! p]iod ( employ;t = : y pay a
sal>y is less ?an a full pay p]iod1 y m/
                                     #ch
            ,h[ 6use ! ta#s         a#ab
3t9ue 6use ! tax deduc;ns ta# t
corresponds 6yr regul> pay p]iod4

          ,f$]al 7,sec;n ;,d7
    
  --,f9d ! pages 9 ,sec;n ;,d t
    correspond 6yr pay p]iod4
  --,6f9d ! range t corresponds 6yr
    employee's taxa# 9come 7? 9cludes
    any taxa# b5efits71 look d[n !
    8,pay0 column4
  --,in ! r[ "u ! applica# claim code1 y
    w f9d ! am.t ( f$]al tax t y %d
    )hold f yr employee's pay 7= m
    9=m,n1 see ! sec;n call$ 8,claim
    codes0 on page ;,a-#i & *>t #b on
    page ;,a-#aj74
  
        ,prov9cial 7,sec;n ;,e7
    
  --,f9d ! pages 9 ,sec;n ;,e t
    correspond 6yr pay p]iod4
  --,6f9d ! range t 9cludes yr
    employee's taxa# 9come 7?        #ci
            ,h[ 6use ! ta#s         b#ab
    9cludes any taxa# b5efits71 look d[n
    ! 8,pay0 column4
  --,in ! r[ "u ! applica# claim code1 y
    w f9d ! am.t ( prov9cial tax t y %d
    )hold f yr employee's pay 7= m
    9=m,n1 see ! sec;n call$ 8,claim
    codes0 on page ;,a-#i & *>t #c on
    page ;,a-#aj74
  
  













                                     #dj
          ,"s 9=m,n ab payroll      c#ab
                deduc;ns
    
  ,use ! 9=m,n 9 ? public,n ) \r
employ]s' guides4 ,^? guides w give y
all ! 9=m,n y ne$ = deduct+1 remitt+1 &
report+ am.ts4

     ,deduct+ tax f 9come n subject
       6,,cpp 3tribu;ns or ;,,ei
                premiums
    
  ,we h built ! tax cr$its = ,,cpp
3tribu;ns & ;,,ei premiums 96! f$]al &
prov9cial tax deduc;ns ta#s 9 ?
public,n4 ,h["e1 c]ta9 types ( 9come1 s*
z p5.n 9come1 >e n subject 6,,cpp
3tribu;ns & ;,,ei premiums4 ,z a result1
y w h 6adju/ ! am.t ( f$]al & prov9cial
9come tax y >e deduct+4
  ,6det]m9e ! am.t ( tax 6deduct f 9come
n subject 6,,cpp 3tribu;ns or ;,,ei
premiums1 use ! ,payroll ,deduc;ns
,onl9e ,calculator1 availa# at
_+www.cra.gc.ca/pdoc_:4 ,on !        #da
          ,"s 9=m,n ab payroll      d#ab
8,sal>y calcul,n0 &/or on ! 8,-mis.n
calcul,n0 scre51 g 6,/ep #c & select !
8,,cpp exempt0 &/or 8;,,ei exempt0 op;n
2f click+ on ! 8,calculate0 button4



















                                     #db
       ,/ep-by-/ep calcul,n ( tax    #ac
                deduc;ns
    
  ,y c use ! foll[+ /ep-by-/ep calcul,ns
6calculate ! tax deduc;ns = any employee
or p5.n] :o e>ns m ?an ! maximum am.ts
9clud$ 9 ! tax deduc;ns ta#s4
  ,! example %[s y h[ 6det]m9e ! am.t (
tax 6deduct f all 9come4
  ,h["e1 if y design yr [n payroll
program or spr1d%eets 6calculate tax
deduc;ns1 d n use ei ( ^! calcul,ns4
,9/1d1 see ,public,n ,t#dabg1 ,payroll
,deduc;ns ,=mulas = ,-put] ,programs4

                ,example
        ,tax 6deduct = all 9come
    
  ,? example applies 6a p]son :o e>ns
4#a1ajj weekly & 3tributes 4#hj 6a
regi/]$ retire;t sav+s plan 7,,rrsp74
  ,? p]son claims ! basic p]sonal am.t
plus ! full claim am.t =a dep5d5t sp\se4

                                     #dc
          ,/ep-by-/ep calcul,n      a#ac
  ,calculate annual taxa# 9come
7#a7 ,gross remun],n
  =! pay p]iod
  7weekly7 """""""""""""""""" 4#a1ajj.jj
7#b7 .,m9us
  --! o!r am.ts
    au?oriz$ 0a tax
    s]vices (fice """ 4#j.jj
  --! ,,rrsp
    3tribu;ns 99 """" 4#hj.jj
   """"""""""""""""""""""""""""" 4#hj.jj
  
99 ,? am.t has 6be deduct$ at s\rce4

99 ,note
  ,if y h an employee y pd 0-mis.n1
  subtract ! total exp5ses report$ on
  ,=m ;,,td#a;,x f ! gross remun],n
  report$ on ,=m ;,,td#a;,x if applica#4




                                     #dd
          ,/ep-by-/ep calcul,n      b#ac
7#c7 ,net remun],n =! pay
  p]iod 7l9e #a m9us l9e #b7  4#a1jbj.jj
7#d7 ,annual net 9come
  74#a1jbj multipli$ 0#eb
  weeks7 """"""""""""""""""" 4#ec1jdj.jj
7#e7 .,m9us ! annual deduc;n
  = liv+ 9 a prescrib$ z"o1
  report$ on ! f$]al ,=m
  ;,,td#a """""""""""""""""""""""" ,n/,a
7#f7 ,annual taxa# 9come
  7l9e #d m9us l9e #e7 """"" 4#ec1jdj.jj

  ,calculate f$]al tax
7#g7 .,multiply ! am.t on
  l9e #f 0! f$]al tax rate
  bas$ on *>t #a on page
  ;,a-#f """""""""""""""""""""""" 4#j.bb
  4#ec1jdj.jj "ts 4#j.bb """ 4#aa1ffh.hj
7#h7 .,m9us ! f$]al 3/ant
  bas$ on ! annual taxa#
  9come on l9e #f 7see *>t
  #a7 """"""""""""""""""""""" 4#b1ihi.jj

                                     #de
          ,/ep-by-/ep calcul,n      c#ac
7#i7 ,f$]al tax 7l9e #g m9us
  l9e #h7 """"""""""""""""""" 4#h1fgi.hj
7#aj7 .,m9us ! f$]al tax
  cr$its3
  --! total (
    p]sonal tax
    cr$it am.ts
    report$ on !
    f$]al ,=m
    ;,,td#a """" 4#ba1fdd.jj
  --! ,,cpp
    3tribu;ns =!
    pay p]iod
    .multipli$
    .0! numb] (
    pay p]iods 9
    ! ye>
    7annual
    maximum
    4#b1cjf.gj7 
    99 """"""""" 4#b1cjf.gj
  

                                     #df
          ,/ep-by-/ep calcul,n       #ad
  --! ;,,ei
    premiums =!
    pay p]iod
    .multipli$
    .0! numb] (
    pay p]iods 9
    ! ye>
    7annual
    maximum
    4#hci.ig7 99 "" 4#hci.ig
  --! ,canada
    employ;t
    cr$it
    7annual
    maximum
    4#a1jie.jj7 """ 4#a1jie.jj
  ,total """"""""" 4#be1hhe.fg
  
99 ,note
  ,:5 ! maximum ,,cpp 3tribu;ns or ;,,ei
  premiums =! ye> is r1*$1 use ! maximum
  am.t = lat] calcul,ns

                                     #dg
          ,/ep-by-/ep calcul,n      a#ad
7#aa7 ,multiply !
  total on l9e #aj 0!
  l[e/ f$]al tax rate
  =! ye>4 multipli$
  by """"""""""""""""" 4#j.ae
7#ab7 ,total f$]al
  tax cr$its """""""""""""""" 4#c1hhb.he
7#ac7 ,total f$]al tax paya#
  =! ye> 7l9e #i m9us l9e
  #ab7 """""""""""""""""""""" 4#d1gif.ie

  ,calculate prov9cial tax
7#ad7 ,basic prov9cial tax =
  ,alb]ta3 ,multiply ! am.t
  on l9e #f 0! prov9cial tax
  rate4 """"""""""""""""""""" 4#e1cjd.jj
7#ae7 .,m9us !
  prov9cial tax
  cr$its3
  --! total (
    p]sonal tax
    cr$it am.ts
    report$ on
                                     #dh
          ,/ep-by-/ep calcul,n      b#ad
    ,=m
    ;,,td#a;,,ab  4#cd1efd.jj
  --! ,,cpp
    3tribu;ns =!
    pay p]iod
    .multipli$
    0! numb] (
    pay p]iods 9
    ! ye>
    7annual
    maximum
    4#b1cjf.gj7 
    99 """"""""""" 4#b1cjf.gj
  --! ;,,ei
    premiums =!
    pay p]iod
    .multipli$
    0! numb] (
    pay p]iods 9
    ! ye>
    7annual
    maximum
    4#hci.ig7 99   4#hci.ig
  ,total """""""" 4#cg1gaj.fg        #di
          ,/ep-by-/ep calcul,n      c#ad
99 ,note
  ,:5 ! maximum ,,cpp 3tribu;ns or ;,,ei
  premiums =! ye> is r1*$1 use ! maximum
  am.t = lat] calcul,ns

7#af7 .,multiply !
  total on l9e #ae
  0#aj@3p4 """"""""""" 4#j.aj
7#ag7 ,total prov9cial
  tax cr$its """""""""""""""" 4#c1gga.jg
7#ah7 ,total prov9cial
  tax paya# =! ye>
  7l9e #ad m9us l9e
  #ag7 """""""""""""""""""""" 4#a1ecb.ic

  ,calculate total tax
  &! tax deduc;n =!
  pay p]iod
7#ai7 ,total f$]al &
  prov9cial tax
  deduc;ns =! ye> 7l9e
  #ac plus l9e #ah74
  ,if ! result is
                                     #ej
          ,/ep-by-/ep calcul,n      d#ad
  negative1 sub/itute
  4#j4 """""""""""""""""""""" 4#f1cbi.hh
7#bj7 ,tax deduc;n =!
  pay p]iod3 .,divide
  ! am.t on l9e #ai 0!
  numb] ( pay p]iods 9
  ! ye> 7#eb74 """""""""""""""" 4#aba.gc
















                                     #ea
                                    e#ad























                                     #eb
            ,yr op9ion c.ts6        f#ad
    
  ,if y h any -;ts or su7es;ns t wd help
u improve ? public,n1 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














                                     #ec