Elected or appointed officials

Individuals may be elected or appointed to various positions. Some examples of elected or appointed officials include mayors, municipal councillors, school commissioners, chiefs of Indian bands, band councillors, executors, liquidators, or administrators of estates, members of a board of referee at the Commission of Canada Employment Insurance, corporation directors, or any other position when a person is elected or appointed to that office. These individuals are said to be in tenure of office. If you paid stipends, fees or remuneration to these individuals you have to deduct the following amounts:

Generally, there are no employment insurance (EI) premiums deducted from these amounts. For more information, see EI premiums.

CPP contributions

Deduct CPP contributions from the following amounts:

Do not deduct CPP contributions from the following amounts:

EI premiums

Deduct EI premiums from the following amounts:

Do not deduct EI premiums from the income you pay to:

Income tax

Deduct income tax from the following amounts:

For more information about deducting income tax, see Special payments chart or Guide T4001, Employers’ Guide – Payroll Deductions and Remittances.

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