Income tax
As an employer or payer, you are responsible for deducting income tax from the remuneration or other income you pay.
There is no age limit for deducting income tax and there is no employer contribution required.
Services and information
- Employee responsibilities and how to change your tax deductions
- Which provincial or territorial tax tables should you use
- Reducing remuneration subject to income tax
Information on amounts that can reduce remuneration before calculating tax - Increasing income tax deductions
When and how to request additional tax deductions - Non-resident employees who perform services in Canada
Information on applying for a waiver of tax withholding - Non-resident deductions
Forms and publications
- Guide T4001, Employers' Guide – Payroll Deductions and Remittances
- Guide T4032, Payroll Deductions Tables
- Guide T4008, Payroll Deductions Supplementary Tables
- Guide T4127, Payroll Deductions Formulas
- Form TD1, Personal Tax Credits Return
- Form TD1X, Statement of Commission Income and Expenses for Payroll Tax Deductions
- Form TD3F, Fisher's Election to Have Tax Deducted at Source
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