Calculating deductions

After you have determined that you are an employer, a trustee or a payer and have opened a payroll program account, you have to calculate the CPP contributions, EI premiums, and income tax deductions based on the amounts you pay your employees. You also have to calculate your share. You should hold these amounts in trust for the Receiver General in a separate account from your operating business account.

To find out if a payment is subject to CPP contributions, EI premiums and income tax, see the topics below.

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