Source Deductions

Source deductions are amounts withheld from pay and sent or reported to the CRA under payroll rules.

What Belongs Here

Use this subsection when the question is about what came off a paycheque before the employee received the net amount.

Best Starting Pages

Use these pages when the question is about what came off the paycheque rather than what happened after filing.

• Payroll Deduction
• CPP Contribution
• EI Premium
• T4 Slip

Practical Reader Path

This subsection usually answers one of two questions:

1. what was withheld from pay
2. how those withheld amounts show up later on a slip

If the question is no longer about the deduction itself, continue to Reporting and Remittance or Slips.

In this section

• 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.