Employers’ Guide Remitting Payroll Deductions（雇主引导汇款从工资扣除）.pdf

Employers’ Guide Remitting Payroll Deductions RC4163(E) Rev. 04 Is this publication for you? services. For more information, contact your financial institution. You should use this publication if you deduct Canada At your financial institution Pension Plan (CPP) contributions, Employment Insurance (EI) premiums, and income tax from amounts You can make your payment at your Canadian financial you pay to your employees. institution. Complete the remittance voucher and present it You have to remit these deductions to the Canada Revenue with your payment. The financial institution will date stamp the bottom part and return the top part to you as a Agency (CRA) with your share of CPP contributions and EI receipt. premiums that you have to pay throughout the year on your employees’ behalf. Do you use an automated teller machine? Note If you use an automated teller machine (ATM) to send us a In Quebec, remit the provincial deductions and your payment, allow time for the financial institution to process share of the Quebec Pension Plan contributions to: the payment. The institution will debit your account when you use the ATM. However, you should allow time for us Gouvernement du Québec Ministère du revenu to receive the payment. An ATM receipt is