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.
- Which provincial or territorial tax tables should you use?
Methods of calculating deductions - CPP, EI and income tax
Determining the amount of tax to deduct using the TD1, TD1X, TD3F and payroll deduction tables
Reducing remuneration subject to income tax
Information on amounts that can reduce remuneration before calculating tax
Increasing income tax deductions
When and how to request additional tax deductions
Benefits and allowances
Determine whether benefits and allowances such as gifts, meals and housing are taxable or not.
- Special payments chart
Non-resident employees who perform services in Canada
Information on applying for a waiver of tax withholding
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
- 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
- Date modified: