Payroll

Important notice
Changes to the rules for deducting Canada Pension Plan (CPP) contributions.

As an employer, trustee, or payer, you are responsible for deducting Canada Pension Plan (CPP) contributions, Employment Insurance (EI) premiums and income tax from remuneration or other types of income you pay, remitting them to us and reporting them on the applicable slips.

To get quick and easy access to new payroll deductions tables and other recently announced tax information, you can subscribe, free of charge, to one or more of these electronic mailing lists.

What's new

Forms and publications

• T4001, Employer's Guide - Payroll Deductions and Remittances
• T4130, Employer's Guide - Taxable Benefits and Allowances
• RC4120, Employer's Guide - Filing the T4 Slip and Summary
• RC4157, Deducting Income Tax on Pension and Other Income, and Filing the T4A Slip and Summary
• RC4110, Employee or Self-Employed?
• Forms and other publications related to payroll
• RC59, Business Consent Form

Related topics

• Authorizing a business representative