Calculating deductions alphabetical index

To find out if you should deduct CPP contributions, EI premiums and income tax from a payment, see the topics below.

A

• Abating a disaster, person who participates in
• Accrued vacation
• Administrators for settling estates, office
• Advances, earnings
• Agriculture:
  • Employment in
  • Seasonal agricultural workers program
  • Workers engaged in
• Allowances and benefits
• Amounts for services
• Annuities
• Appointed or elected officials

B

• Barbers and hairdressers
• Benefits and allowances
• Benefits under the Employment Insurance Act
• Board or committee member fees
• Bonus

C

• Calculation methods:
  • Canada Pension Plan, ways to calculate
  • Employment insurance, ways to calculate
  • Income tax
  • Multiple pay periods or year-end verification
  • Starting and stopping Canada Pension Plan deductions
• Canada's social security agreements with other countries
• Canadian Forces Members and Veterans Re-establishment and Compensation Act, payments under
• Carnival, employment in
• Cash benefits
• Casual employment for a purpose other than employer's usual trade or business
• Chart, special payments
• Chiefs of Indian bands, office
• Circus, employment in
• Circus, person who performs services at or in connection with a
• Commissions:
  • Employees
  • Paid at irregular intervals
  • Self-employed
• Common-law partner or spouse, employment of
• Compassionate care benefits
• Construction, workers engaged in
• Contribution rates:
  • Canada Pension Plan, annual
  • Employment insurance, annual
• Corporate employee with more than 40% of the corporation's voting shares
• Canada Pension Plan:
  • Basic exemption chart
  • Canada Pension Plan and employment insurance explained
  • Coverage and adjustments for trans-border employees
  • For self-employed
  • Overpayment
  • Prorate the maximum contribution
  • Recovering Canada Pension Plan contributions

D

• Death of an employee:
  • Death benefits
  • Monies earned by the employee before death
  • Payments made after death
• Director's fees
• Drivers of taxis and other passenger-carrying vehicles

E

• Employment insurance:
  • Cash and non-cash benefits
  • Employment insurance and Canada Pension Plan explained
  • Overpayment
  • Premium rates
  • Premium rates reduction
  • Recovering employment insurance premiums
• Elected or appointed officials
• Election worker, employment as an
• Electronic Form TD1
• Emergency services volunteers
• Employees:
  • Paid by commission
  • Power saws or tree trimmers
  • Profit sharing plan (EPSP)
  • Receive a Canada Pension Plan or Quebec Pension Plan retirement pension
  • Starting and stopping Canada Pension Plan deductions
  • Temporary-help service firms
  • Working outside Canada
• Employer restructuring or succession of employers, Canada Pension Plan and employment insurance information for
• Employing a caregiver, babysitter or domestic worker
• Employment:
  • In an exchange of work or services
  • Of a person that you maintain, if no cash remuneration is paid
  • Of your child
  • Outside Canada
  • Outside Canada, Canada Pension Plan and employment insurance information for
• Employment and placement agency workers
• Employment in a country where a social security agreement:
  • has been signed with Canada
  • has not been signed with Canada
• Employment in Canada:
  • By an international organization
  • By a foreign government
  • Of a non-resident person and employment insurance laws
  • Under an exchange program
• Employment when employment insurance premiums have to be paid according to the unemployment insurance laws of any state of the United States, the District of Columbia, Puerto Rico, or the Virgin Islands, or according to the Railroad Unemployment Insurance Act of the United States
• Entertainment activity, employment in
• Employment and Social Development Canada approved project
• Establishing the number of insurable hours for Record of Employment (ROE) purposes
• Estimator, tax deduction (form TD1)
• Executor's fees
• Executors, office
• Exhibition, employment in
• Exposition, employment in
• Extra duty or special pay for police officers

F

• Family member or related person, hiring a
• Fair, employment in
• Fair, person who performs services at or in connection with a
• Fees:
  • Administrators
  • Board or committee members
  • Directors
  • Executors
  • Liquidators
  • Management
• Fishers and employment insurance (EI)
• Fishing, workers engaged in
• Foreign Affairs, Trade and Development Canada (now Global Affairs Canada)
• Foreign employees and employers
• Forestry, employment in
• Form TD1, electronic
• Furlough

G

• Garnishment of employee's wages
• Global Affairs Canada
• Gratuities

H

• Hairdressers and barbers
• Honorariums from employment or office
• Horticulture, employment in
• Horticulture, workers engaged in
• Hunting, employment in

I

• Incentive payments
• Income tax
• Indian Band councillors, office
• Indians:
  • Employees
  • Self-employed individuals
• Insurable hours for Record of Employment (ROE) purposes

J

• No topics for the letter "J"

K

• No topics for the letter "K"

L

• Labour-sponsored funds tax credit
• Life income fund (LIF)
• Liquidator's fees
• Liquidators, office
• Logging, employment in
• Lost-time pay from a union
• Lumbering, employment in
• Lump-sum payments
• Lump-sum payments, withholding rates

M

• Major shareholder receiving salary, wages or other remuneration
• Management fees
• Manual calculation methods:
  • Canada Pension Plan, ways to calculate
  • Employment insurance, ways to calculate
  • Income tax, ways to calculate
• Maternity benefits
• Mayor, office
• Monies earned by the employee before death
• Municipal councillor, office

N

• Non-cash benefits
• Non-related person, employment when you and your employee do not deal with each other at arm's length
• Non-resident:
  • Deductions
  • Employees performing services in Canada

O

• Office:
  • Administrators
  • Chiefs of Indian Bands
  • Executors
  • Mayors
  • School commissioners
• Overtime pay

P

• Parade, employment in
• Parental care benefits
• Patronage allowances
• Pay in lieu of termination notice
• Payments:
  • After an employee's death
  • Under the Canadian Forces Members and Veterans Re-establishment and Compensation Act
• Payroll advances or earnings advances
• Pension or superannuation
• Pensionable and insurable earnings review (PIER):
  • Canada Pension Plan
  • Employment insurance deficiencies
• Placement and employment agency workers
• Police officers, special or extra duty pay for
• Poverty, vow of
• Power saws or tree trimmers, employees with
• Prescribed salary deferral plans or arrangements
• Prorate the maximum contribution to the Canada Pension Plan
• Profit sharing plan

Q

• Quebec Parental Insurance Plan (QPIP) :
  • Employers who have employees working in Quebec
  • Highlights of federal reporting requirements
  • Insurable amounts
  • Pensionable and insurable earnings review (PIER) - Employment insurance deficiencies
  • Rates
  • What is the Quebec Parental Insurance Plan?
• Qualifying retroactive lump-sum payments

R

• Real estate agents - Employees or self-employed workers?
• Record of Employment (ROE)
• Reduced employer employment insurance premiums rates
• Related person, employment of a
• Religious order, employment in
• Rescue operations, employment in
• Research grants
• Registered Education Savings Plans - Accumulated income payments
• Retired, remuneration received while
• Retirement compensation arrangements
• Retiring allowances
• Retroactive lump-sum payments, qualifying
• Retroactive pay increases

S

• Sabbatical, remuneration received while on
• Salary deductions
• Salary deferral arrangements other than prescribed plans
• School commissioners, office
• Seasonal agricultural workers program
• Self-employed commissions
• Services, other amounts for
• Share of profit that an employer paid
• Sick leave payments
• Social security agreements
• Special or extra duty pay for police officers
• Special payments chart
• Spouse or common-law partner, employment of
• Supplementary unemployment benefit plan (SUBP):
  • Benefits that qualify under the Income Tax Act
  • Injury
  • Payment that does not qualify as a SUBP under the Income Tax Act
  • Quarantine
  • Sickness
  • Temporary stoppage of work
  • Training

T

• Tax deduction estimator (form TD1)
• Taxi and other passenger vehicle drivers
• TD1 form, electronic
• Teacher on exchange from a foreign country, employment of
• Tenure of office
• Tips and gratuities:
  • Canada Pension Plan and employment insurance information for
  • Source deductions
• Trapping, employment in
• Tree trimmers or power saws, employees with

U

• Union, lost-time pay

V

• Vacation:
  • Accrued
  • Pay and public holidays
• Volunteers, emergency services
• Vow of poverty

W

• Wages
• Wages in lieu of termination notice
• Wage-loss replacement plans
• Withholding on cash and non-cash benefits
• Withholding rates for lump-sum payments
• Workers' compensation claims:
  • Adjustment period for new claims
  • Advances by a third party
  • Advances or loans
  • Advances or loans not repaid
  • Commission des normes, de l'équité, de la santé et de la sécurité au travail (CNESST)
  • How to treat payments under different circumstances
  • Questions and answers
  • Reporting requirements
  • The T4 slip and T5007 slip, Statement of Benefits
  • Top-up amount
• Workers engaged in construction
• Wrongful dismissal

X

• No topics for the letter "X"

Y

• Year-end calculation of deductions:
  • Canada Pension Plan
  • Employment insurance

Z

• No topics for the letter "Z"