Remuneration Paid as an Employer or a Payer

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You pay remuneration as an employer if, for example, you pay:

  • salary or wages to an employee or a former employee;
  • a retiring allowance;
  • a death benefit to the heirs of a deceased employee.


You pay remuneration as a payer if, for example, you pay a beneficiary:

  • a retirement benefit (for example, from a registered pension plan [RPP]);
  • an annuity (for example, from a registered retirement savings plan [RRSP], a registered retirement income fund [RRIF] or a deferred profit-sharing plan [DPSP]);
  • an amount under a profit-sharing plan, an employee benefit plan or an employee trust;
  • an amount under a retirement compensation arrangement;
  • a single payment from an RRSP or an RPP;
  • wage loss replacement benefits paid under a wage loss replacement plan to which an employer contributed.

You may be in a situation where you pay remuneration to a beneficiary who is also your employee. In that case, you are considered to have acted as payer because the individual received the remuneration as a beneficiary, not as an employee.

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