On December 15, 2016, the Government of Canada enacted legislation that will enhance the Canada Pension Plan (CPP). For more information, go to Canada Pension Plan enhancement.
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, 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 Canada Revenue Agency electronic mailing lists.
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Send us your questions on the employer-employee business relationship – employee or self-employed?
In our next free CRA webinar for employers, we will be answering your questions on employer-employee relationship – employee or self-employed? We are accepting questions until May 5, 2017. Send yours now!
- Payroll Deductions Online Calculator (PDOC), payroll tables, TD1s, and more
Access the PDOC; consult or download payroll deductions tables, calculation formulas, guides and the TD1 forms; access the online Tax deduction estimator (form TD1); access the automobile benefits online calculator.
- Electronic services
File a T4 information return electronically, register a business online, make electronic payments, order forms and publications online, and more.
- How payroll works
Payroll steps, your responsibilities as an employer, and more.
- All rates
Canada Pension Plan rates, employment insurance rates, prescribed interest rates, automobile and motor vehicle allowances rates, and more.
- Calculating deductions
Calculate CPP contributions, EI premiums and income tax.
- Benefits and allowances
Taxable and non-taxable benefits and allowances.
- Remitting source deductions
How, when, and where to remit your deductions, and how to correct remitting errors.
- Completing and filing information returns
T4 and T4A slips and summaries, filing your information return, and more.
- Employee or self-employed?
Use Guide RC4110 to determine a worker's employment status.
- Penalties, interest, and other consequences
Information on penalties, interest, and more, if you do not fulfill your obligations or comply with your deducting, remitting, filing of information returns and other requirements.
- Information for employees
Tax deductions, T4 slips, and more.
- Important dates for payroll
Records retention period, hiring employees, remittance due dates, and more.
Forms and publications
- Guide T4001, Employers' Guide - Payroll Deductions and Remittances
- Guide T4130, Employers' Guide - Taxable Benefits and Allowances
- Guide RC4120, Employers' Guide - Filing the T4 Slip and Summary
- Guide RC4157, Deducting Income Tax on Pension and Other Income, and Filing the T4A Slip and Summary
- Guide RC4110, Employee or Self-Employed?
- Form RC59, Business Consent
- Form RC366, Direct Deposit Request for Businesses
- General Information - Forms and other publications related to payroll
- Authorize a representative - Business number
- Small Business Job Credit
- Direct deposit
- Tax deduction estimator (form TD1)
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