Remuneration Paid as an Employer or a Payer


You pay remuneration as an employer if you pay:

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


You pay remuneration as a payer if 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 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 a payer because the individual received the remuneration as a beneficiary, not as an employee.

End of note

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