My InfoUnionized student staff with teaching or research functions

Statutory deductions

All payments made to employees for salary and wages are subject to the following statutory deductions:

  • Income Tax
  • Canada Pension Plan (CPP)
  • Employment Insurance (EI)

Deductions for CPP and EI stop once the annual maximum is reached and start again the following January.

Income tax

In accordance with Canada Revenue Agency (CRA) regulations, income tax is deducted from salary and wages based on the information provided on the TD1 and TD1ON forms.

All changes in personal tax credit entitlements must be reported on a new TD1 and TD1ON form and returned to Payroll Services.

Canada Pension Plan

All employees between the ages of 18 and 65 are subject to Canada Pension Plan deductions.

Employees between the ages of 65 and 70 who are receiving a CPP or QPP retirement pension can chose to stop CPP deductions by completing Form CPT30 and forwarding a copy to Payroll Services.

Consult the Canada Pension Plan contribution rates, maximums and exemptions..

Employment Insurance

All employees are subject to Employment Insurance and there are no age exemptions.

Consult the Employment Insurance premium rates and maximums.