Line 9060 – Salaries, wages, and benefits (including employer's contributions)

You can deduct amounts paid or payable to superintendents, maintenance personnel and others you employ to take care of your rental property. You cannot deduct the value of your own services.

As the employer, you must deduct your part of the following contributions:

• Canada Pension Plan (CPP)
• Quebec Pension Plan (QPP)
• Employment Insurance
  
• Workers' compensation
• Provincial parental insurance plan premiums (PPIP)

You can also deduct any insurance premiums you pay for an employee for a sickness, an accident, a disability or an income insurance plan.

For more information on wages, go to Payroll.

Forms and publications

• Guide T4001, Employers' guide - Payroll Deductions and Remittances
• Guide T4036, Rental Income
• Form T776, Statement of Real Estate Rentals

Related links

• Canada Pension Plan (CPP) contributions for CPP working beneficiaries
• Employment insurance (EI)
• Québec Pension Plan contributions
• Workers' compensation claims