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ARTICLE · 19 FEBRUARY 2014

Business Income Tax Measures

Miller Thomson
Miller Thomson
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Employers have an obligation to withhold amounts from remuneration paid to employees in respect of income tax, Canada Pension Plan ("CPP") contributions and Employment Insurance ("EI") premiums.

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Remittance Thresholds for Employer Source Deductions

Employers have an obligation to withhold amounts from remuneration paid to employees in respect of income tax, Canada Pension Plan ("CPP") contributions and Employment Insurance ("EI") premiums. Employers are then required to remit such amounts to the CRA. With respect to CPP and EI, the remittance includes both the employer and employee contributions. The frequency of an employer's remittance is dependant upon the particular category of remitter the employer falls in. The basis for determining which category an employer is included in is dependant on the employer's total average monthly withholding amount in preceding calendar years.  Two such categories are employers who, two calendar years ago, had a total average monthly withholding amount of:

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