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.

CPP contributions

Do not deduct CPP contributions when you meet one of the following conditions:

Note

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.

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