Guide for Employers: Source Deductions and Contributions

Use this guide if you are an employer or a payer. It will help you meet your obligations with regard to source deductions and employer contributions.

This document does not take into account the credit for contributions to the health services fund for employees on paid leave due to the COVID-19 pandemic. For information regarding the credit, refer to COVID-19: FAQ for Employers.

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2021-01 version

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