All employers are required by law to keep records of employee deductions and earnings. They must send these compulsory deductions to the Canada Revenue Agency $($CRA$)$ at least once a month. Which of the following are NOT compulsory deductions that are not sent to the CRA:

Question $23$ options:

Canada Pension Plan $($CPP$)$

Income Tax

Union Dues

Employment Insurance $($EI$)$

Union Dues and CPP are not sent to the CRA