Special payments

To find out whether or not you should deduct Canada Pension Plan (CPP) contributions, Employment Insurance (EI) premiums, or income tax on a payment that you will give to your employee or a recipient, see the Special Payments Chart.

Deduct using the rates in force on the date you make your payment.

To help you calculate how much to deduct, find the type of payment in the drop-down listing and click «G».