As an employer or payer, you are responsible for deducting income tax from the remuneration or other income you pay.
There is no age limit for deducting income tax and there is no employer contribution required.
Forms and publications
- Guide T4001, Employers' Guide - Payroll Deductions and Remittances
- Guide T4032, Payroll Deductions Tables
- Guide T4008, Payroll Deductions Supplementary Tables
- Guide T4127, Payroll Deductions Formulas for Computer Programs (MC)
- Form TD1, Personal Tax Credits Return
- Form TD1X, Statement of Commission Income and Expenses for Payroll Tax Deductions
- Form TD3F, Fisher's Election to have Tax Deducted at Source
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