Plain meaning
Amounts employers withhold and remit for income tax, CPP, EI, and related obligations.
Also called
payroll deductions
source deductions
Key points
- Employers generally withhold income tax, CPP contributions, and EI premiums from employee pay.
- Withheld amounts and employer portions must be remitted to CRA by the applicable due date.
- Remittance frequency depends on the employer's average monthly withholding amount and compliance history.
- Late or missed remittances can lead to penalties, interest, and director-liability issues.
Why it comes up
Payroll remittance rules affect employer compliance, cash management, CRA collections, and worker source deductions.