Reducing the Remuneration Subject to Source Deductions of Income Tax

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In some cases, you must subtract certain contributions and deductions from the remuneration subject to source deductions of income tax.

For each pay period, reduce an employee's gross remuneration by subtracting:

Do not subtract the employee's QPP contributions, QPIP premiums, Employment Insurance premiums or union dues from the employee's gross remuneration.

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