In Canada, most payroll and income taxes fall within the federal jurisdiction. There are provincial taxes that also apply in many cases, and Quebec has a number of unique laws relating to taxation of payroll. You will find several resources below to guide you through some of these legal requirements.
Canada Revenue Agency - Businesses
How Payroll Works
Service Canada – Employer Services
Employers Guide to Source Deductions and Contributions
What Canada's Pension Plan (CPP) is All About?
The CPP operates in all the provinces throughout Canada, except Quebec. For information about Quebec's Pension Plan and benefits, please click here.
What IS Employment Insurance?
Employment Insurance: Information for Employers
Record of Employment (ROE)
Records of Employment: Information for Employers
Employer Health Tax
Guide for Employers
Frequently Asked Questions
Tax Services Offices and Tax Centres
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