ARTICLE · 25 NOVEMBER 2024

Understanding CRA's Administrative Policy On Remote Work

Bateman MacKay LLP

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Do you have remote employees working across the country? The CRA's latest shift in remote work policy may impact your payroll deductions.

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Do you have remote employees working across the country? The CRA's latest shift in remote work policy may impact your payroll deductions.

In today's professional landscape, where remote work has transitioned from a temporary necessity to a permanent fixture for many organizations, the Canada Revenue Agency (CRA) has introduced a new administrative policy to better define elements of remote work for the purpose of payroll deductions. Effective January 1, 2024, this policy provides clarity for businesses on determining the province of employment (POE) for payroll deduction purposes, particularly for employees who work out of province or country. This article aims to assist business owners and their payroll providers in navigating these changes, ensuring compliance, and optimizing payroll management in the context of remote work arrangements.

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