ARTICLE · 08 FEBRUARY 2024

New CRA Policy Provides Clarity For Remote Work Arrangements‎

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Employees who physically report for work at an establishment of their employer are subject to the payroll deduction rates of the province in which such establishment is located.

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At a glance

Employees who physically report for work at an establishment of their employer are subject to the payroll deduction rates of the province in which such establishment is located.

Based on CRA's new policy, employees working remotely on a full-time basis will now be subject to the payroll deduction rates of the province in which their employer has an establishment that the remote employee could reasonably be considered attached to.

Employers should examine their fully remote work arrangements to ensure that the payroll deductions align with the province or territory of employment of the establishment in which the remote employee is reasonably attached to.

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