Income tax

As an employer, you are responsible for deducting income tax from the remuneration you pay to your employees. The following forms will help you determine how much income tax to deduct:

• Most employee's use form TD1, Personal Tax Credits Return.

• Commissioned employees who claim expenses use form TD1X, Statement of Commission Income and Expenses for Payroll Tax Deductions.

• Fishers use form TD3F, Fisher's Election to Have Tax Deducted at Source.

What’s new

Changes to the personal basic amount on the TD1.

Forms and publications

• T4001, Employers' Guide - Payroll Deductions - Basic Information
• T4008, Payroll Deductions Supplementary Tables
• T4032, Payroll Deductions Tables
• T4127, Payroll Deductions Formulas for Computer Programs (MC)
• T4143, Tables on Diskette (TOD)
• TD1, Personal Tax Credits Return
• TD1X, Statement of Commission Income and Expenses for Payroll Tax Deductions
• TD3F, Fisher's Election for Tax Deductions at Source