Canada Revenue Agency Government of Canada
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Income tax                                                         

As an employer, you are responsible for deducting income tax from the remuneration you pay to your employees. 

There is no age limit for deducting income tax and there is no employer contribution required.

Topics for Income tax
Remuneration subject to income tax Reducing remuneration subject to income tax
Increasing income tax deductions Calculation methods for income tax
Employees paid by commission Benefits and allowances

Special payments

Special situations   
Non-resident employees performing services in Canada

Forms and publications



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Date modified:
2006-01-01
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