Fishers and employment insurance (EI)
If these workers are your employees, you have to deduct Canada Pension Plan (CPP) contributions, employment insurance (EI) premiums and income tax as you would for regular employees. Earnings have to be reported on a T4 slip. For reporting instructions, see Fishing income.
If these workers are self-employed, special rules apply. See Guide T4005, Fishers and Employment Insurance to find out if these workers could be entitled to EI fishing benefits.
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