Hunting, trapping, forestry, logging, lumbering or similar workers
If you employ a person in hunting, trapping, forestry, logging, lumbering, or other similar activity, you may have to make deductions from the remuneration you pay to that person.
Do not deduct CPP contributions when you meet one of the following conditions:
- you pay the employee less than $250 in cash remuneration in a calendar year
- you employ the employee for a period of less than 25 working days in the same year on terms providing for cash remuneration. The 25 working days do not have to be consecutive, but they must be in the same calendar year and they must be with the same employer
In a calendar year, if your employee reaches both minimums—$250 or more in cash remuneration and works 25 days or more—the employment is pensionable starting from the first day of work. Deduct CPP contributions if your employee's pensionable earnings are more than the CPP basic exemption for the same period.
EI premiums and income tax
Deduct EI premiums and income tax from amounts you pay your employees from the first hour of work. Use the payroll deductions table that applies to the pay period during which the employee was paid.
Report a problem or mistake on this page
- Date modified: