Payroll Tax

CPP Contribution
CPP contributions are payroll amounts withheld on pensionable earnings, matched by the employer, and remitted under CRA payroll rules.
EI Premium
EI premiums are payroll amounts withheld on insurable earnings, with a related employer premium and separate CRA payroll reporting.
Income Tax Withheld
Income tax withheld is the payroll tax deducted before net pay and later reconciled on the T1 return.
Payroll Tax
Canadian payroll tax terms covering source deductions, remittance schedules, T4 reporting, and employer obligations.
Payroll Deduction
Payroll deductions are amounts taken from employment pay for income tax, CPP, EI, and related payroll obligations before net pay is issued.
Remittance
Remittance is the act of sending withheld or collected tax amounts, and related employer amounts where required, to the CRA.
Remitter Type
CRA payroll remitter classifications set how often source deductions and related employer amounts must be sent to the CRA.
Reporting and Remittance
Payroll reporting and remittance terms for T4 reporting, remitter classifications, and sending source deductions to the CRA.
Source Deductions
Source deductions are the payroll amounts withheld from employment pay before the employee receives net pay.