Payroll Legislation

The Canadian Employee’s Guide to Payroll Year-End

Posted by Wes Quintin | December 17, 2019

We round up some of the most important resources you’ll need to make sure you have a smooth Canadian Payroll experience heading into 2020 and eventually, income tax season.

Canadian Payroll Resources for Employees

If you get paid in Canadian, this guide is for you! You’ll find several resources that you can share with your fellow employees and managers to make sure you have a positive Payroll experience when the time comes to file your income taxes for 2019.

We also hope this helps lighten the load for your hardworking Payroll team.

By the way, if you haven’t thanked your Payroll team lately for all they do in making sure you get paid on time and accurately, we think it would be a nice gesture if you did.

Make sure you know what’s new for your first pay of 2020

  1. Your CPP /QPP contributions, EI and QPIP premiums are reset in the New Year
  2. Complete a new TD1 form and submit to Payroll so they have the most accurate information when it comes to deducting tax from your pay
  3. Refer to our legislation guide for any Federal or Provincial tax changes you need to know about
  4. Stay up to date with any minimum wage changes for your Province
  5. It’s a leap year! That means in most jurisdictions, your employer has until February 29, 2020 to send out your T4
  6. Are you paid weekly or bi-weekly? If so, please refer to your employer’s payroll calendar and see if there’s an extra pay period this year

2020 Payroll Deductions, Rates, Changes, and Tax Slip Guides for Your Reference

Federal TD1 Changes for 2020

Federal TD1 (form) 2020 2019
Basic personal* $12,298 or $ 13,229 $12,069
Child amount $2,273 $2,230
Age amount $7,637 $7,494
Pension income amount $2,000 $2,000
Disability amount $8,576 $8,416
Spouse or common-law partner amount $12,298 $12,069
Amount for eligible dependent $12,298 $12,069
Caregiver amount or infirm amount for dependent 18+ $7,276 $7,140

Federal basic personal amount – For individuals whose net income for the year is less than or equal to the amount at which the 29% tax bracket begins ($150,473 for 2020), the basic personal amount will increase to $13,229 for 2020, $13,808 for 2021, $14,398 for 2022, $15,000 for 2023. The amount will be indexed after 2023. For individuals whose net income is greater than the amount at which the 29% tax bracket begins ($150,473 for 2020), the increase in the basic personal amount will gradually phase out so that the basic personal amount for individuals whose income is greater than the next tax bracket threshold ($214,368 for 2020), remains unchanged ($12,298 for 2020) and will continue to be indexed.

Provincial TD1 Changes for 2020

Basic Personal Amount 2020 2019
Alberta (form) $19,369 $19,369
British Columbia (form) $10,949 $10,682
Manitoba (form) $9,838 $9,626
New Brunswick (form) $10,459 $10,264
Newfoundland and Labrador (form) $9,498 $9,414
Northwest Territories (form) $15,093 $14,811
Nova Scotia (form) $11,481* $11,481*
Nunavut (form) $16,304 $13,618
Ontario (form) $10,783 $10,582
Prince Edward Island (form) $10,000 $9,160
Québec (EN) (FR) $15,532 $15,269
Saskatchewan (form) $16,065 $16,065
Yukon (form) $12,298 $12,069

*If the employee’s taxable income from all sources for the year will be $25,000 or less. See the TD1NS-WS Worksheet for more information.

Nova Scotia basic personal amount – Every person employed in Nova Scotia and every pensioner residing in Nova Scotia can claim the basic personal amount. If your taxable income from all sources for the year will be $25,000 or less enter $11,481, comprising the basic amount of $8,481 and the additional amount of $3,000, and if it is more than $75,000 enter $8,481. If your taxable income will be between $25,000 and $75,000 and you want to calculate a partial claim for the $3,000 additional amount, get Form TD1NS-WS, Worksheet for the 2019 Nova Scotia Personal Tax Credits Return, and fill in the appropriate section.

Tax Slip Guides for Employees on Canadian Payroll

You’ll find a bilingual guide to T4 tax slips, a T4A tax slip guide and the Relevé RL-1 tax slip guide (English only) for employees in Québec.

What do all those boxes on your T4 Tax Slip mean?

The T4, also known as the Statement of Remuneration Paid, is a year-end tax form that shows how much money you earned in the tax year and how much was withheld and remitted to the Canada Revenue Agency (CRA).  You need it when you file your tax return.

Before you call Payroll, please consult this guide.

Accèdez la version française par ici.

A Description of Each Box in a T4 Tax Slip (In English and French)

Box 10

Province of Employment – Province d’emploi

If you worked in more than one Province you will receive multiple T4s, one for every Province you have worked in.

Si vous avez travaillé dans plusieurs provinces vous recevrez un T4 par province.

Box 12

Social Insurance Number (SIN) – Numéro d’Assurance Social (NAS)

Your Social Insurance Number.

Votre Numéro d’Assurance Social (NAS)

Box 14

Employment income – Revenus d’emploi

Includes not only your wages but also any vacation, bonuses, and taxable benefits, often a summary of several T4 boxes.

Contient le total de vos rémunérations ce qui peut inclure mais ne se limite pas aux vacances, bonus et avantage sociaux imposable. La case 14 est généralement un sommaire de plusieurs cases du T4.

Box 16

Employee’s CPP contributions – Cotisations de l’employé au RPC

The maximum for 2019 is $2,748.90

Le maximum pour 2019 est $2 748,90

Box 17

Employee’s QPP contributions – Cotisations de l’employé au RRQ

This will only be populated if you worked in Québec. The maximum for 2019 is $2,991.45

Cette case sera complétée seulement si vous avez travaillé au Québec. Le maximum est pour 2019 est $2 991,45

Box 18

Employee’s EI premiums – Cotisations de l’employé à l’AE

The maximum for 2019 is $860.22

Le maximum pour 2019 est $860,22

Box 20

RPP contributions – Cotisations à un RPA

The amount of any Registered Pension Plan contributions.

Le montant des contributions faites à un régime de pension agréé

Box 22

Income tax deducted – Impôt sur le revenu retenu

Total amount deducted from your pay for income tax (Federal and Provincial).

Montant total des déductions faites pour les impôts sur le revenu.

Box 24

EI insurable earnings – Gains assurables d’AE

The maximum for 2019 is $53,100

Le maximum pour 2019 est 53 100$

Box 26

CPP/QPP pensionable earnings – Gains ouvrant droit à pension

The maximum for 2019 is $57,400

Le maximum pour 2019 est 57 400$

Box 28

Exempt CPP/QPP, EI and PPIP – Exemption de RPC/RRQ, AE, RPAP

An X under CPP/QPP, EI, or PPIP indicates that your earnings are exempt from these withholdings. The majority of taxpayers are not exempt, so it will likely be left blank.

Un X inclus dans ces cases indique que le revenu d’un employé est exempt pour RPC/RRQ, AE ou RPAP. La majorité des contribuables ne sont pas exempt, donc ces cases seront probablement vides.

Box 29

Employment Code – Code d’emploi

This code only applies to specific situations for CPP like employment agency workers, taxi drivers and barbers or hairdressers, otherwise it will be left blank.

Ce code est seulement utilisé dans des situations spécifiques comme conducteur de taxi ou coiffeur par exemple pour le RPC.

Box 44

Union Dues – Cotisations Syndicales

This box contains all union dues collected for this tax year.

Cette case contient toutes les cotisations syndicales

Box 46

Charitable Donations – Dons de bienfaisance

This box contains any charitable donations made through Payroll. If you made other donations outside the office, the charity must issue you a separate tax receipt.

Cette case contient le total des donations qui ont été faites par le service de paie. Si vous avez fait d’autre donations assurez-vous d’avoir un reçu de paiement.

Box 50

RPP or DPSP registration number – Numéro d’agrément d’un RPA ou d’un RPDB

This is your employer’s registration number for a company pension or deferred profit sharing plan.

Cette case inclus le numéro d’enregistrement de l’employeur pour une caisse de pension ou un régime de participation différée aux bénéfices.

Box 52

Pension adjustment – Facteur d’équivalence

This is the amount that shows pension contributions that impact the total RRSP amount allowable for the year.

Ce montant indique les contributions qui affectent le total admissible dans les REER pour l’année

Box 54

Employer’s account number – Numéro de compte de l’employeur

This is your employer’s business number.

Cette case est pour le numéro de compte de l’employeur.

Box 55

Employee’s PPIP premiums – Cotisations de l’employé au RPAP

This stands for Provincial Parental Insurance Plan and is only applicable to Québec employees.

Cette case est pour les cotisations de l’employé au Régime Provincial d’Assurance Parental. Cette cotisation ne s’applique que pour les employés du Québec.

Box 56

PPIP insurable earnings – Gains assurables au RPAP

This stands for Provincial Parental Insurance Plan and is only applicable to Québec employees, it shows the insurable earnings for this plan for the year.

Cette case est pour le montant assurable utilisé pour calculé les cotisations de l’employé au Régime Provincial d’Assurance Parental. Ce montant ne s’applique que pour les employés du Québec.

Other Information – Information supplémentaire

These are additional boxes that can be populated for other amounts not shown elsewhere on the T4 Tax Slip.

Ces cases sont utilisées pour d’autres montants qui ne sont pas inclus dans le reste du feuillet T4.

Employer’s name – Nom de l’employé

Your employer’s legal name.

Le nom légal de votre employeur.

Employee’s name and address – Nom et adresse de l’employé

Your legal name and current address.

Votre nom légal et adresse actuel.

Year – Année

The taxation year the T4 is issued in.

L’année d’imposition dans laquelle le T4 a été créé.

How to Read Your T4A Tax Slip

What do all those boxes on your T4A tax slip mean?

A T4A, also known as the Statement of Pension, Retirement, Annuity and Other Income is a year-end tax form that shows when you have been paid the following types of income:

  • pension or superannuation;
  • lump-sum payments;
  • self-employed commissions;
  • annuities;
  • patronage allocations;
  • registered education savings plan (RESP) accumulated income payments;
  • RESP educational assistance payments;
  • fees or other amounts for services;
  • other income such as research grants, wage-loss replacement plan payments if you were not required to withhold Canada Pension Plan (CPP) contributions and employment insurance (EI) premiums, death benefits, or certain benefits paid to partnerships or shareholders.

Before you call Payroll, please consult this guide:

A Description of Each Box in a T4A Income Tax Slip

Box 12 – Social Insurance Number (SIN)

Your Social Insurance Number.

Box 16 – Pension or superannuation

This is any pension or superannuation amount paid to you.

Box 18 – Lump-sum payments

This box contains any lump sum payments you have received. It will include any amounts from the following boxes: 102,108,110, 158, 180,190.

Box 20 – Self-employed commissions

This box contains any commissions you received when you were self-employed.

Box 22 – Income tax deducted

This is any income tax that was deducted from payments made to you.

Box 24 – Annuities

This box contains any annuities you received.

Box 48 – Fees for services

This box contains any fees you paid for business services.

Other Information Boxes on Your T4A

All other box numbers will be entered as required. Here is an explanation of additional box numbers that you may see on your T4A income tax slip:

Box 26 – Eligible retiring allowances

Box 27 – Non-eligible retiring allowances

Box 28 – Other income

Box 30 – Patronage allocations

Box 32 – Registered pension plan contributions (past service)

Box 34 – Pension adjustment

Box 40 – RESP accumulated Income Payments

Box 42 – RESP educational assistance

Box 46 – Donations and gifts

Box 48 – Fees for services

Box 131 – Registered disability savings plan

Box 133 – Variable pension benefits

Box 135 – Premiums for private health services

Box 102 – Lump-sum payments – non-resident

Box 104 – Research grants

Box 105 – Scholarships, bursaries, fellowships, artists’ project grants and prizes

Box 106 – Death benefits from employer

Box 107 – Wage-loss replacement plan

Box 108 – Lump-sum payments from a RPP

Box 109 – Periodic pay from unregistered plan

Box 110 – Lump-sum payments accr. Dec 31, 1971

Box 111 – Income averaging annuity contracts

Box 115 – DPSP annuity or instalment payments

Box 116 – Medical travel assistance

Box 117 – Loan benefit

Box 118 – Medical premium benefits

Box 119 – Group term life insurance premiums

Box 122 – RESP accumulated income payments to other

Box 123 – Payments from a revoked DPSP

Box 124 – Board and lodging at special work sites

Box 125 – Disability benefits from pension

Box 126 – Pre-1990 past service contributions while a contributor

Box 127 – Veterans’ benefits

Box 129 – Tax deferred cooperative share

Box 130 – Apprenticeship incentive or completion grant

Box 131 – Registered disability savings plan

Box 132 – Wage Earner Protection Program

Box 134 – TFSA taxable amount

Box 136 – Federal income support for parents of murdered or missing children grant

Box 142 – Status Indian (exempt income) – Eligible retiring allowances

Box 143 – Status Indian (exempt income) – Non-eligible retiring allowance

Box 144 – Status Indian (exempt income) – Other Income

Box 146 – Status Indian (exempt income) – Pension or superannuation

Box 148 – Status Indian (exempt income) – Lump-sum payments

Box 150 – Labour Adjustment. Benefits Act and Appropriation Acts

Box 152 – SUBP qualified under the income tax act

Box 154 – Cash award from or prize from payer

Box 156 – Bankruptcy settlement

Box 158 – Lump-sum payments that are not reported elsewhere

Box 162 – Pre-1990 past service contributions while not a contributor

Box 180 – Lump-sum payments from a DPSP

Box 190 – Lump-sum payments from an unregistered plan

Box 194 – PRPP Payments

Box 195 – Status Indian (exempt income) PRPP payments

Box 196 – Tuition assistance for adult basic education


How to Read Your Relevé RL-1 Tax Slip

What do all those boxes on your RL-1 Tax Slip mean?

*This is an English guide to the RL-1 Tax Slip issued by Revenu Québec. For more information on the French version, please visit revenuquebec.ca

If you earned income or are employed in the Province of Québec, the RL-1, also known as Relevé 1, is a year-end tax form that shows how much money you earned in the tax year and how much was withheld and remitted to Revenu Québec. You need it when you file your tax return.

Before you call Payroll, please consult this guide:

A Description of Each Box in a RL-1 Tax Slip

Box A – Employment income before source deductions (line 101)

Box B – Québec Pension Plan (QPP) contribution (line 98)

Box C – Employment Insurance premium

Box D – Registered pension plan (RPP) contribution (line 205)

Box E – Québec income tax (including the health contribution) withheld at source (line 451)

Box F – Union dues (line 397.1)

Box G – Pensionable salary or wages under the Québec Pension Plan (QPP) (line 98.1)

Box H – Québec parental insurance plan (QPIP) premium (line 97)

Box I – Eligible salary or wages under the Québec parental insurance plan (QPIP) (line 14 of Schedule R)

Box M – Commissions included in the amount in box A or box R (line 100)

Box N – Charitable donations and gifts
See the instructions for line 395 in the guide to the income tax return.

Box O – Other income not included in box A
See the section “Codes used in the “Code (case O)” box.”

Box Q – Deferred salary or wages
(salary or wages that are tax-exempt and not included in the amount in box A or box R)

Box R – Income paid to an Indian and situated on a reserve or premises

Box S – Tips not included in box T
This amount is already included in the amount in box A or box R.

Box T – Tips allocated by the employer
This amount is already included in the amount in box A or box R.

Box U – Amount deemed, under a phased retirement arrangement, to be income received from pensionable employment, on which an additional contribution to the Québec Pension Plan (QPP) is calculated.
This amount is tax-exempt and is not included in the amount in box A or box R.

Taxable Benefits Included in Box A or Box R, As Applicable

Box J – Amount paid by the employer to a private health services plan
See the instructions for line 381 in the guide to the income tax return.

Box K – Trips made by a resident of a designated remote area.
See the instructions for line 236 in the guide to the income tax return.

Box L – Other benefits

Box P – Contribution to a multi-employer insurance plan (Work chart 105)

Box V – Meals and lodging

Box W – Use of a motor vehicle for personal purposes

Boxes Under Additional Information (Renseignements complémentaires)

Box A-1 – Employee benefit plan

Box A-2 – Employee trust

Box A-3 – Repayment of salary or wages (line 207)

Box A-4 – Chainsaw expenses

Box A-5 – Brushcutter expenses

Box A-6 – Remuneration received by a Québec sailor (line 297)

Box A-7 – Canadian Forces personnel deduction (line 297)

Box A-8 – Deduction for police officers (line 297)

Box A-9 – Deduction for foreign specialists (line 297)

Box A-10 – Deduction for foreign researchers (line 297)

Box A-11 – Deduction for foreign researchers on a post-doctoral internship (line 297)

Box A-12 Deduction for foreign experts (line 297)

Box A-13 – Deduction for foreign professors (line 297)

Box A-14 – Exemption rate

Box B-1 – Canada Pension Plan (CPP) contribution (line 96)

Box D-1 – Retirement compensation arrangement (line 207)

Box D-2 – Contribution for service before 1990: Contributor

Box D-3 – Contribution for service before 1990: Non-contributor

Box G-1 – Taxable benefit in kind (line 102)

Box G-2 – Pensionable earnings under the Canada Pension Plan (CPP) (line 96.1)

Box K-1 – Trips for medical services

Box L-2 – Volunteer: Compensation not included in boxes A and L

Box L-3 – Tax-exempt allowance for expenses incurred in the course of duties

Box L-4 – Benefit resulting from a debt contracted for the acquisition of investments (line 231)

Box L-5 – Deduction for a home relocation loan (line 297)

Box L-7 – Benefit related to a security option at the time of death

Box L-8 – Election respecting security options

Box L-9 – Security option deduction under section 725.2 of the Taxation Act (line 297)

Box L-10 – Security option deduction under section 725.3 of the Taxation Act (line 297)

Box O-2 – Deduction for patronage dividends (line 297)

Box O-3 – Redemption of preferred shares

Box O-4 – Repayment of wage loss replacement benefits (line 207)

Box RZ-XX – Amount corresponding to one of the sources included in box O

Box R-1 – Employment income (lines 101 and 293)

Box V-1 – Tax-exempt benefit for board and lodging

Box 200 – Currency used

Box 201 – Allowance for childcare expenses (line 40 of Schedule C)

Box 211 – Benefit related to previous employment

Box 235 – Premium paid to a private health services plan
Refer to the instructions for line 381 in the guide to the income tax return.

Canada Pension Plan (CPP) Enhancements

What you need to know about the Canadian Pension Plan (CPP) enhancements

The CPP will be enhanced gradually over a 5-year period from 2019-2023, allowing employees and employers to adjust to the change.

Contribution rates increase by 0.15% in 2020, 0.20% in 2021, and 0.25% in 2022 and 2023. As a result, by 2023 each employee and employer will be contributing 5.95% annually, for a combined total of 11.9%. See the chart below for a breakdown of the contribution rates from 2019-2023:

Year Increase Rate Employee contribution rate Employer contribution rate
2019 0.15% 5.10% 5.10%
2020 0.30% 5.25% 5.25%
2021 0.50% 5.45% 5.45%
2022 0.75% 5.70% 5.70%
2023 (and after) 1.00% 5.95% 5.95%

The above contribution rates apply to all pensionable earnings that are above the Year’s Basic Exemption (YBE) of $3,500, and below the Year’s Maximum Pensionable Earnings (YMPE), of $57,400 for 2019. These earnings from 2019 forward are known as the “first additional pensionable earnings”.

The second pensionable earnings begins in 2024. This is when the Yearly Additional Maximum Pensionable Earnings (YAMPE) will be phased over two years beginning in 2024. The YAMPE is the amount that CPP contributions will be increased by, which is done in two steps. See the chart below for a yearly breakdown of these steps in 2024 and 2025:

Year % Increase Rate* $ Increase Rate*
2024 7% $61,400
2025 14% $65,400

*2019 Dollars

Although the actual numbers will depend on the YMPE’s for 2024 and 2025, the numbers above are based on the 2019 YMPE of $57,400.

How will this impact me as an employee?

By raising the cost of CPP contributions, it increases the “average lifetime earnings” from 25% to 33.33%. Additionally, it is 50% more than what the current maximum retirement pension is. Although this increase will take a few years to fully transition, changes began in 2019.

As for the YAMPE, these earnings will be taken into account as part of the second additional pensionable earnings. The total contribution rate for earnings between YMPE and YAMPE will be 8.0%, which means that the burden will be split as 4.0% for employees and 4.0% for employers.

Take Scott for example. He makes $41,350 annually, and his current contributions are $72.06 are biweekly, per pay period. Due to the CPP enhancements, Scott’s contributions will increase by $2.18 per pay period in 2019, and in 2023 he will contribute an additional $14.56 per pay period. As a result, Scott will contribute $74.24 in 2019, and increase to $86.62 in 2023.

As Scott’s earnings are below the YMPE, he will not be affected by the second additional pensionable earnings contributions in 2024 and 2025.

What will the long-term benefits be?

By having a higher CPP contribution rate, it enables higher retirement benefits for making higher contributions. Your pension will increase based on how much and for how you contribute to the enhanced CPP. Other benefits include:
• Improved death benefits
• Expanded disability provisions
• Earnings drop-in for parents of young children and for disabled CPP contributors

For more information:

Frequently Asked Questions from Employees for 2019 Year-End

Before you call or email Payroll, we’ve put together a comprehensive FAQ of the most common questions we find employees will ask their Payroll team from January-March.

1. Why do I have two T4 Slips?

If you have received more than one T4 from Payroll there are a few possible reasons:

  • You worked at different locations and/or different divisions of the company which required them to produce a T4 for each business number you worked in
  • You worked or earned income in different ways, for example you were on contract for a period of time and then gained full-time employment with us
  • You worked for the company in two different provinces during the year

Check if any of these conditions apply, because when it’s time to file your income tax return for 2019, you should include all your T4s for declaring your income, deductions, contributions from 2019.

2. What is box 40 on my T4?

Box 40 on your T4 is the amount of Taxable Benefits that you have received in the year. Taxable Benefits are those benefits that have been paid by the company on your behalf. Examples of Taxable Benefits include Life Insurance and company RRSP contributions. Taxable Benefits are identified as such on your pay statements. If you total the items identified as Taxable Benefits on your pay statements you should arrive at the total in Box 40. If your total is not the same as Box 40 please contact your Payroll team.

3. Why does my income in box 14 on my T4 seem high?

You may have received two or more T4s. The amount shown in Box 14 in each T4 should be totaled and equal to your final December pay statement year-to-date earnings, plus the total of taxable benefits recorded in Box 40 of each T4. If this is not the case please contact your Payroll team.

4. Why does my income in box 14 on my T4 seem low?

Box 14 includes your gross salary as well as all applicable taxable benefits that are shown in Box 40.The amount shown in Box 40 should be added to your gross year-to-date salary from your final December pay statement. The total should equal the amount shown in Box 14. If this is not the case, please contact your Payroll team.

AND …

If you are on a bi-weekly or weekly frequency, your organization may have had an extra pay period so the amount in Box 14 may be slightly higher than you would normally expect.

5. What is the difference between a T4 and a T4A?

The Canada Revenue Agency requires that different tax slips be used to report specific types of income.

  • A T4 is a tax slip issued to report employment income, taxable benefits and retiring allowances.
  • A T4A is a tax slip for income such as pension, lump sum payments, and other income as defined by the CRA.

6.  How can I get a reprint of my tax slip if I lose it?

*This answer will vary based on how tax slips are delivered to you from your employer
You can print as many copies of your T4/T4A from your employee self-service (if your company has one) and if you opted in to receive your tax slip electronically. If you have not opted in to self-service please contact your Payroll team, they can provide you with a copy of your T4 and help you get registered for self-service.

7.  Do I need to print my online tax slips?

*This answer will vary based on how tax slips are delivered to you from your employer
If you are filing your taxes electronically, printing the slip is entirely optional as you will always have access to the slips through your employee self-service portal should you need them now or in the future. If you file electronically, you can read the values for each of the tax slip boxes online as you are completing your income tax return.

8. Will Canada Revenue Agency (CRA) accept a self-printed/online tax slip?

*This answer will vary based on how tax slips are delivered to you from your employer
The CRA gladly accepts self-printed tax slips from our employee self-service portal. The form generated matches all specifications from CRA and will look almost identical to a printed T4 or T4A.

9. What if there is incorrect information on my T4/T4A?

If your Social Insurance Number is incorrect, or if the financial information on you believe your tax receipt is incorrect, please contact your payroll team, as they may have to reissue a new tax receipt. If your address is incorrect, simply enter the correct information on your tax return.

10.  How do I arrange to make changes to my tax claim amounts or have additional taxes deducted from my pay next year?

*This answer will vary based on how TD1s are provided to you from your employer
You will need to complete and submit new TD1 forms (Provincial and Federal) for 2020 indicating the changes or additional amount to be deducted. The TD1 forms can be accessed through your Employee Self-Service or at the CRA website.

11. Why are over half of my tax slip boxes empty?

Only the tax boxes relevant to you will be completed. But if you feel there is a box that should have a value in it please contact your Payroll team.

12. Why is my income in Box 14 greater than the CPP pensionable / EI insurable earnings?
(i.e. when Box 14 shows $61,888 and Box 24 is $53,100 and Box 26 is $57,400)

Box 24 EI insurable earnings has a maximum of $53,100 (2019) and Box 26 CPP/QPP pensionable earnings has a maximum of $57,400 (2019). If your income is higher than those amounts it is because you reached the maximums.

13. Who should I contact if I have a question?

If you have additional questions or concerns, please contact your Payroll service team.

To facilitate a response to your query, please have your T4 and/or T4A, as well as your final December 2019 pay stub available.

14.  I need help filing my tax return.

The Canada Revenue Agency can help you if you’re having a tough time filing your income tax return.

If you are a student, senior, person with a disability, a newcomer to Canada, or a low-income earner with a simple tax-filing situation, you can contact the Community Volunteer Income Tax Program (CVITP) at: 1-800-959-8281 to ask for help. CVITP volunteers work with members of local community organizations who can help you complete and file your return. Click here for more information on the Community Volunteer Income Tax Program.

Frequently Asked Questions from Employees for 2020 First Pay Period

1a.Why is my pay cheque less in January than it was in December?

Check your December 2019 pay statement to see if you maxed out on your CPP and EI contributions in 2019. Remember that CPP and EI restart every January.

1b.Why is my pay cheque less in January than it was in December?

The new employee annual maximum contributions for 2020 are:

  • CPP: $2,898.00
  • QPP: $3,146.40
  • EI: $856.36
  • Québec EI: $650.40
  • QPIP: $387.79

2. Why is my vacation / sick / PTO balance reset to zero?

Vacation is moved into a previous year accrual bank. Sick and / or PTO are restarted every January with new balances.

3. I would like to contribute to my RRSP in the first 60 days of the new year, what is the RRSP annual contribution limit for 2019?

The maximum RRSP annual contribution limit for 2019 is $26,500.

4. How much am I allowed to put into my TFSA for 2020?

The TFSA limit for 2020 is $6,000.

5. Will the minimum wage be changing in 2020, and if so, when and by how much?

Here’s a guide to minimum wages and planned increases across Canada.

6. Why do I need to complete new TD1s each year?

A new TD1 ensures that you inform us of any changes in your life that impact your income tax calculations. This could include having a new dependent, you have recently become a caregiver or have enrolled in school. Completing a new TD1 helps to make sure your taxes will be calculated accurately at the source, your pay.

7. I don’t want additional tax to come off my cheque this year, how can I prevent that?

When you complete your new Federal TD1 leave the “Additional Tax to be deducted” box blank and Payroll will not deduct additional tax from your pay.

A Guide to T2200 Forms

Get all the T2200 form information you need for payroll year-end.

What is a T2200 Form?

The T2200 is a Declaration of Conditions and Employment form that an employer completes for employees in the event where an employee’s conditions of employment requires them to work from home and/or results in them incurring expenses.

A T2200 form can be printed and completed manually or as a fillable / savable PDF, which can be completed electronically. Here is the link to both versions.

Canada Revenue Agency’s eligible employment expenses guide can be found here.

In Québec

For employees in Québec, the T2200 equivalent form is called TP-64.3-V, General Employment Conditions. It is also available in PDF and fillable PDF formats. Here is the link to both versions.

Revenu Québec’s eligible employment expenses guide can be found here.

Additional Resources on T2200s

  • The HR Insider has put together a guide for employees to help them determine if they qualify for a T2200.

Helping your employees determine their T2200 eligibility and making sure they are aware that their forms may not be accepted by CRA, are important steps in maintaining good relationships with your employees.

Canadian Payroll Legislative Updates and Links

Here you’ll find provincial and federal information on payroll deductions, payroll year-end employer kits, and more.

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