Salaries, wages, and benefits

You can deduct the salaries you pay to your employees.

Also, as an employer, you can deduct your part of payroll deductions, such as:

• Canada Pension Plan or Quebec Pension Plan contributions;
• provincial parental insurance plan premiums (if applicable to your province); and
• Employment Insurance premiums.

For information on your responsibilities as an employer, see Your employees.

Report this expense on line 9060 of Form T2125, Statement of Business and Professional Activities.

Forms and publications

• Booklet P134, Using Your Home for Daycare
• Form T2125, Statement of Business and Professional Activities

Related topics

• Payroll