- (a) a day,
- (b) a week,
- (c) a two week period,
- (d) a semi-monthly period,
- (e) a month,
- (f) a four week period,
- (g) one tenth of a calendar year, or
- (h) one twenty-second of a calendar year; ( période de paie )
means, in respect of a particular taxation year, the greater of
- (a) the amount referred to in paragraph 118(1)(c) of the Act, and
- (b) the aggregate of the credits which the employee would be entitled to claim for the year under
- (i) subsections 118(1), (2) and (3) of the Act if the description of A in those subsections were read as “is equal to one”,
- (ii) subsections 118.3(1) and (2) of the Act if the description of A in subsection 118.3(1) of the Act were read as “is equal to one” and if subsection 118.3(1) of the Act were read without reference to paragraph (c) thereof,
- (iii) subsections 118.5(1) and 118.6(2) of the Act if subsection 118.5(1) of the Act were read without reference to “the product obtained when the appropriate percentage for the year is multiplied by” and the description of A in subsection 118.6(2) of the Act were read as “is equal to one”, and after deducting from the aggregate of the amounts determined under those subsections the excess over $3,000 of the aggregate of amounts that the employee claims to expect to receive in the year on account of a scholarship, fellowship or bursary,
- (iv) section 118.8 of the Act if the formula A + B - C in that section were read as
(A + B) / C where is the value of A in that section, is the value of B in that section, and is the appropriate percentage for the year,
A / B where is the value of A set out in that section, and is the appropriate percentage for the year. ( crédits d’impôts personnels )
includes any payment that is
- (a) in respect of
- (i) salary or wages, or
- (ii) commissions or other similar amounts fixed by reference to the volume of the sales made or the contracts negotiated (referred to as in this Part)
paid to an officer or employee or former officer or employee,
- (a.1) in respect of an employee’s gratuities required under provincial legislation to be declared to the employee’s employer,
- (b) a superannuation or pension benefit (including an annuity payment made pursuant to or under a superannuation or pension fund or plan) other than a distribution
- (i) that is made from a pooled registered pension plan and is not required to be included in computing a taxpayer’s income under paragraph 56(1)(z.3) of the Act, or
- (ii) that subsection 147.5(14) of the Act deems to have been made,
- (i) a periodic annuity payment, or
- (ii) a payment made by a person who has reasonable grounds to believe that the payment may be deducted under subsection 146(8.2) of the Act in computing the income of any taxpayer,
- (i) a periodic annuity payment, or
- (ii) where paragraph 146(12)(a) of the Act applied to the plan after May 25, 1976, a payment made in a year subsequent to the year in which that paragraph applied to the plan,
- (i) the particular payment is in respect of the minimum amount (in this paragraph having the meaning assigned by subsection 146.3(1) of the Act) under the fund for a year, or
- (ii) where the fund governs a trust, the particular payment would be in respect of the minimum amount under the fund for a year if each amount that, at the beginning of the year, is scheduled to be paid after the time of the particular payment and in the year to the trust under an annuity contract that is held by the trust both at the beginning of the year and at the time of the particular payment, is paid to the trust in the year,
- (i) a refund of payments,
- (ii) an educational assistance payment, or
- (iii) an amount, up to $50,000, of an accumulated income payment that is made to a subscriber, as defined in subsection 204.94(1) of the Act, or if there is no subscriber at that time, that is made to a person that has been a spouse or common-law partner of an individual who was a subscriber, if
- (A) that amount is transferred to an RRSP in which the annuitant is either the recipient of the payment or the recipient’s spouse or common-law partner, and
- (B) it is reasonable for the person making the payment to believe that that amount is deductible for the year by the recipient of the payment within the limits provided for in subsection 146(5) or (5.1) of the Act,
means, in respect of a taxation year, the total of all amounts each of which is an amount referred to in paragraph (a) or (a.1) of the definition . ( rémunération totale )
- (a) a contribution to or under a pooled registered pension plan, a registered pension plan or a specified pension plan, or
- (b) dues described in subparagraph 8(1)(i)(iv), (v) or (vi) of the Act paid on account of the employee,
- (b.1) a contribution by the employee under subparagraph 8(1)(m.2) of the Act,
- (c) a premium under a registered retirement savings plan, to the extent that the employer believes on reasonable grounds that the premium is deductible under paragraph 60(j.1) or subsection 146(5) or (5.1) of the Act in computing the employee’s income for the taxation year in which the payment of remuneration is made,
- (c.1) a contribution to or under a FHSA, to the extent that the employer believes on reasonable grounds that the contribution is deductible under subsection 146.6(5) of the Act in computing the employee’s income for the taxation year in which the payment of remuneration is made, or
- (d) an amount that is deductible under paragraph 60(b) of the Act, or
- (e) an amount that is deductible under paragraph 60(e.1) of the Act.
- (a) in respect of remuneration that is salary, wages or commissions, at the establishment of the employer from which the remuneration is paid; or
- (b) in respect of remuneration other than salary, wages or commissions, at the establishment of the employer in the province where the employee resides at the time the remuneration is paid but, if the employer does not have an establishment in that province at that time, he shall, for the purposes of this paragraph, be deemed to have an establishment in that province.
- (a) $750, and
- (b) 15% of the amount deducted or withheld in respect of the acquisition of an approved share.
- [NOTE: Application provisions are not included in the consolidated text
- see relevant amending Acts and regulations.]
- SOR/78-2, s. 1
- SOR/78-331, s. 1
- SOR/80-382, s. 1
- SOR/80-502, s. 1
- SOR/80-683, s. 1
- SOR/80-901, s. 1
- SOR/80-941, s. 1
- SOR/81-471, s. 1
- SOR/83-349, s. 1
- SOR/83-692, s. 1
- SOR/86-629, s. 1
- SOR/87-471, s. 1
- SOR/87-638, s. 1
- SOR/88-312, s. 1
- SOR/89-147, s. 1
- SOR/89-508, s. 1
- SOR/92-51, ss. 1, 8
- SOR/94-238, s. 1
- SOR/95-298, s. 1
- SOR/97-470, s. 1
- SOR/98-259, s. 1
- SOR/99-17, s. 1
- SOR/99-22, s. 1
- SOR/2000-63, s. 1
- SOR/2001-188, s. 14
- SOR/2001-209, s. 1
- SOR/2001-216, s. 10(F)
- SOR/2001-221, s. 1
- SOR/2005-185, s. 1
- 2012, c. 27, s. 30, c. 31, s. 58
- SOR/2016-30, s. 1
- 2021, c. 23, s. 81
- 2022, c. 19, s. 70
- SOR/2022-42, s. 1
- 2024, c. 17, s. 77
Deductions and Remittances
101 Every person who makes a payment described in subsection 153(1) of the Act in a taxation year shall deduct or withhold therefrom, and remit to the Receiver General, such amount, if any, as is determined in accordance with rules prescribed in this Part.
- [NOTE: Application provisions are not included in the consolidated text
- see relevant amending Acts and regulations.]
- SOR/81-471, s. 2
Periodic Payments
- 102 (1) Except as otherwise provided in this Part, the amount to be deducted or withheld by an employer
- (a) from any payment of remuneration (in this subsection referred to as the ) made to an employee in his taxation year where he reports for work at an establishment of the employer in a province, in Canada beyond the limits of any province or outside Canada, and
- (b) for any pay period in which the payment is made by the employer
shall be determined for each payment in accordance with the following rules:
- (c) an amount that is a notional remuneration for the year in respect of
- (i) a payment to the employee, and
- (ii) the amount, if any, of gratuities referred to in paragraph (a.1) of the definition in subsection 100(1)
is deemed to be the amount determined by the formula
- (A) the payment referred to in subparagraph (i) made in the pay period, and
- (B) the amount of gratuities referred to in subparagraph (ii) declared by the employee for the pay period, and
- (i) calculating the amount of tax payable for the year, as if that amount were calculated under subsection 117(2) of the Act and adjusted annually pursuant to section 117.1 of the Act, on the amount determined in accordance with paragraph (c) as if that amount represented the employee’s amount taxable for that year,
and deducting the aggregate of
- (ii) the amount determined in accordance with paragraph (d) multiplied by the appropriate percentage for the year,
- (iii) an amount equal to
- (A) the amount determined in accordance with paragraph (c) multiplied by the employee’s premium rate for the year under the Employment Insurance Act , not exceeding the maximum amount of the premiums payable by the employee for the year under that Act,
- (B) the appropriate percentage for the year, and
- (A) the product obtained when the difference between the amount determined in accordance with paragraph (c) and the amount determined under section 20 of the Canada Pension Plan for the year is multiplied by the employee’s contribution rate for the year under the Canada Pension Plan or under a provincial pension plan as defined in subsection 3(1) of that Act, not exceeding the maximum amount of such contributions payable by the employee for the year under the plan,
- (B) the appropriate percentage for the year;
- (i) the amount that is deemed to be paid under subsection 120(2) of the Act as if there were no other source of income or loss for the year, and
- (ii) the amount by which the amount referred to in subparagraph (i) is increased by virtue of section 27 of the Federal-Provincial Fiscal Arrangements and Federal Post-Secondary Education and Health Contributions Act ; and
- (i) dividing the amount of the notional tax for the year by the maximum number of pay periods for the year in respect of the appropriate pay period, and
- (ii) rounding the amount determined under subparagraph (i) to the nearest multiple of five cents or, if such amount is equidistant from two such multiples, to the higher multiple.
- (a) a payment in respect of commissions or is a combined payment of commissions and salary or wages, or
- (b) a payment in respect of salary or wages where that employee receives a combined payment of commissions and salary or wages,
made to that employee in his taxation year where he reports for work at an establishment of the employer in a province, in Canada beyond the limits of any province or outside Canada, shall be determined for each payment in accordance with the following rules:
-
(c) an employee’s shall be determined by using the formula
A - B where is the amount of that employee’s total remuneration in respect of the year as recorded by the employee on the form referred to in subsection 107(2), and is the amount of that employee’s expenses in respect of the year as recorded by that employee on that form;
- (i) the amount that would be deemed to have been paid under subsection 120(2) of the Act with respect to the employee if the notional tax for the year for the employee were determined without reference to the elements H, I and J in this formula and if that tax were that employee’s tax payable under Part I of the Act for that year, as if there were no other source of income or loss for the year, and
- (ii) the amount by which the amount referred to in subparagraph (i) is increased by virtue of section 27 of the Federal-Provincial Fiscal Arrangements Act ;
- [NOTE: Application provisions are not included in the consolidated text
- see relevant amending Acts and regulations.]
- SOR/78-331, s. 2
- SOR/78-449, s. 1
- SOR/78-625, s. 1
- SOR/79-359, s. 1
- SOR/79-694, s. 1
- SOR/80-187, s. 1
- SOR/80-683, s. 2
- SOR/80-941, s. 2
- SOR/81-471, s. 3
- SOR/83-349, s. 2
- SOR/83-692, ss. 2 to 4
- SOR/84-913, s. 1
- SOR/84-966, s. 1
- SOR/85-453, ss. 1, 2
- SOR/86-629, s. 2
- SOR/87-471, s. 2
- SOR/88-310, s. 1
- SOR/89-508, s. 2
- SOR/90-161, s. 1
- SOR/91-150, s. 1
- SOR/91-279, s. 1
- SOR/91-536, s. 1
- SOR/92-138, s. 1
- SOR/92-667, s. 1
- SOR/94-238, s. 2
- SOR/94-569, s. 1
- SOR/98-259, s. 2
- SOR/99-17, s. 2
- SOR/2001-221, s. 2
- SOR/2005-185, s. 2
- 2014, c. 39, s. 78
