Payroll Tax

Payroll Tax covers the Canada-first payroll terms that connect pay statements, source deductions, remittance schedules, T4 reporting, and CRA payroll compliance.

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

Most payroll questions in this site fall into a simple path:

1. identify what was deducted from pay
2. understand how the employer had to report or remit it
3. connect the payroll record to the T4 and later tax filing

Browse This Section

• Source Deductions
• Reporting and Remittance

Start Here

• Payroll Deduction
• Income Tax Withheld
• CPP Contribution
• EI Premium
• Remittance
• Remitter Type

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
  Payroll reporting and remittance terms for T4 reporting, remitter classifications, and sending source deductions to the CRA.
  • 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.
• Source Deductions
  Source deductions are the payroll amounts withheld from employment pay before the employee receives net pay.
  • 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 Deduction
    Payroll deductions are amounts taken from employment pay for income tax, CPP, EI, and related payroll obligations before net pay is issued.