What's new for payroll

Payroll podcast

Learn more about key concepts related to parking as a taxable benefit by listening to the third episode of the payroll podcast, called Parking as a taxable benefit, now.

CPP enhancement

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.

Guide T4127

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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