Introduction and Objectives

When you hire employees, you are responsible to pay them properly. This entails making, remitting, and reporting appropriate payroll deductions from employees’ pay during each pay period. These payroll deductions include income tax, Canada Pension Plan (“CPP”), and employment insurance (“EI”).

As an employer, you are also responsible to comply with the requirements of The Workers’ Compensation Act, 2013.



The objectives of the Taxation and Employee Deductions module are:

  1. To understand how federal employee payroll deductions work for income tax, CPP, and Employment Insurance.
  2. To learn how to determine payroll deductions for income tax, CPP, and EI.
  3. To understand the requirements for employers relating to the Workers’ Compensation Board (“WCB”).

Although we aim to present a comprehensive Module, this Module is not exhaustive. This Module is not a substitute for exercising professional judgment and does not constitute legal advice.

Time Estimate for this Module (including Quiz): 45 minutes