Important notice

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.

Upcoming CRA webinars for employers

Canada Pension Plan and employment insurance: Register now for our free webinar on January 18, 2017 that will provide a deeper look at the Canada Pension Plan, employment insurance, and employers' deduction requirements.

Other upcoming webinars

Salary overpayments: on February 8, 2017

Special payments and the end of employment: on March 1, 2017

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