What's new for payroll
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.
T4 reporting for certified non-resident employers
Under recently enacted legislation, a certified non-resident employer may not have to report the salary, wages, or other remuneration paid to a qualified non-resident employee if the amount is $10,000 or less if certain conditions are met. For more information, go to Non-resident employer certification.
Format availability – Guide T4001
This is the last year we will print Guide T4001, Employers' Guide – Payroll Deductions and Remittances. Next year it will be only available electronically.
Guides T4032 and T4008
The January 1, 2017, version of Guide T4032, Payroll Deductions Tables, and Guide T4008, Payroll Deductions Supplementary Tables, is now available on the CRA website.
The January 1, 2017, version of Guide T4127, Payroll Deductions Formulas for Computer Programs, is now available on the CRA website.
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