Determine the tax treatment of payments other than regular employment income

Before you calculate, determine if you need to deduct CPP, EI and income tax from payments other than regular employment income.

Type or situation	Category
Advance payments	Type of remuneration
Annuity payments	Type of remuneration
Bonus or irregular payments: CPP deductions: Paid with regular pay or paid separately from regular pay EI deductions Income tax deductions	Type of remuneration
Commission payments	Type of remuneration
Payments related to death benefits	Type of remuneration
Payments of directors' fees	Type of remuneration
Payments from an employees profit sharing plan (EPSP)	Type of remuneration
Payments of fees for services	Type of remuneration
Qualifying retroactive lump-sum payments	Type of remuneration
Lump-sum payments Includes: Single payments RRSP payments RPP payments DPSP payments RRIF payments	Type of remuneration
Overtime payments: CPP deductions: Paid in same period or paid in a later period EI deductions Income tax deductions: Paid in same period or paid in a later period	Type of remuneration
Payments related to pension or superannuation	Type of remuneration
Patronage payments	Type of remuneration
Payments related to worker's compensation claims	Type of remuneration
Payments related to tenure of office (elected or appointed officials) Includes: Mayors Municipal councillors School commissioners Chiefs of Indian bands Band councillors Executors Liquidators Administrators of estates Any other position when a person is elected or appointed to that office	Type of remuneration
Payments from a registered disability savings plan (RDSP)	Type of remuneration
Payments related to research grants	Type of remuneration
Payments from retirement compensation arrangements	Type of remuneration
Payments of retiring allowances	Type of remuneration
Retroactive payments: CPP deductions: Paid with regular pay or paid separately from regular pay EI deductions Income tax deductions	Type of remuneration
Payments related to salary deferral arrangements	Type of remuneration
Taxable benefit	Type of remuneration
Tips and gratuities	Type of remuneration
Vacation pay and public holidays payments	Type of remuneration
Payments of wages in lieu of termination notice	Type of remuneration
Payments from wage-loss replacement plans	Type of remuneration
Payments to agriculture and horticulture workers	Type of employment
Payments to barbers and hairdressers	Type of employment
Payments to caregivers, baby-sitters and domestic workers	Type of employment
Payments to emergency services volunteers	Type of employment
Payments to employee of an employment agency (temporary-help)	Type of employment
Payments to fishers	Type of employment
Payments to foreign seasonal agricultural workers	Type of employment
Payments to forestry workers for power saws or tree trimmers	Type of employment
Payments to hunting, trapping and forestry workers	Type of employment
Payments to police officers for special or extra duty from third parties	Type of employment
Payments to taxi and other passenger-carrying drivers	Type of employment
Payments to workers at a circus, fair, parade or similar activity	Type of employment
Employee who dies	Employee situation
Employee who is a non-resident	Employee situation
Employee who is hired as a family member or a related person	Employee situation
Employee who is working outside Canada for a Canadian company or the Canadian government	Employee situation
Employee who is registered, or entitled to be registered under the Indian Act	Employee situation
Employee who is leaving	Employee situation
Employee who is on parental leave	Employee situation
Employee's life events: Start, stop or restart CPP deductions Includes: Employee turns 18 in the year Employee turns 70 in the year Employee gives you a completed Form CPT30 Employee is considered to be disabled under the CPP Employee dies in the year	Employee situation
Employer who provides a wage-loss replacement plan for short-term disability (reduced EI premium rate)	Employer situation
Employer who is a non-resident employer	Employer situation

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Determine the tax treatment of payments other than regular employment income - Calculate payroll deductions and contributions

Determine the tax treatment of payments other than regular employment income

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