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General Payroll

A primary source of revenue for government is income tax. The Income Tax Act (ITA) (and other legislation) imposes obligations on employers for source deduction withholdings for income tax, CPP contributions, and EI premiums ("statutory deductions"). These deductions must be remitted to the government within the deadlines set by the ITA.

Employers have a corresponding obligation to maintain a payroll and file information with the government (i.e., T4 slips and a T4 Summary). In addition to knowing what constitutes employment income, a charity with paid employees will need to be familiar with the employer benefits that are taxable, the Pensionable Insurable Earnings Review (PIER) reports, and the Clergy Residence Deduction.

T1223 Fillable form

 

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