Employer

You pay remuneration as an employer if you pay:

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

Payer

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.