Guide for Employers: Source Deductions and Contributions

This document does not take into account the tax measures pertaining to the credit for contributions to the health services fund in respect of employees on paid leave due to the COVID-19 pandemic. These measures were announced on April 30, May 29 and August 17, 2020. For more information, see the Tax News articles published on April 30, June 2, and August 19, 2020.

This guide is designed to advise employers (and payers) of their fiscal obligations. It contains information regarding the source deductions they are required to withhold from the remuneration they pay and the employer contributions they must make.

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2020-01 version

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