My InfoNon-unionized contractual staff in a non-management position [Policy 47 - NC/NR]

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.