Payroll Tax

Payroll Tax covers the source-deduction language that shows up on pay statements, remittance schedules, and T4 reporting.

Use This Section When

• the question starts with a pay statement, T4, payroll deduction, or employer remittance issue
• you need to connect employee deductions with employer reporting and CRA remittance workflow
• the term belongs to source deductions rather than self-employment or GST/HST

Browse This Section

• Source Deductions
• Reporting and Remittance

Start Here

• Payroll Deduction
• CPP Contribution
• EI Premium
• Remittance

What Belongs Here

This section covers the Canadian payroll terms that connect employee deductions, employer obligations, year-end reporting, and CRA remittance workflow. It is the right home for source deductions, remitter language, T4 context, and other pay-cycle concepts that do not belong under self-employment or GST/HST.

Related Sections

• Tax Forms
• CRA Process and Compliance
• Self-Employment and Small Business

In this section

• Reporting and Remittance
  Learn the payroll-reporting and remittance terms that matter after deductions are withheld.
  • Remittance
    Learn what remittance means in Canadian tax administration and why it matters in payroll and other CRA payment workflows.
• Source Deductions
  Start with the core deductions withheld from employment income in Canada.
  • CPP Contribution
    Learn what a CPP contribution is and how Canada Pension Plan payroll deductions work in basic terms.
  • EI Premium
    Understand what an EI premium is and how Employment Insurance deductions fit into Canadian payroll.
  • Payroll Deduction
    Understand payroll deductions in Canada and how withholding on a paycheque connects to T4 reporting and remittance.