Statutory Deductions

$$ Every business is required to withhold amounts from an

employee$$s pay

$$ Statutory deductions are paid to Canadian Revenue

Agency $($CRA$)$

$$ Statutory deductions in Canada:

$$ Federal and provincial income tax

$$ Canada Pension Plan $($CPP$)$ or Quebec Pension Plan

$($QPP$)$ in Quebec

$$ Employment Insurance

$$ Quebec Parental Insurance Plan $($QPIP$)$ in Quebec only