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You pay salaries, bonuses, commissions, vacation pay or tips to your employees. You offer them certain taxable benefits, such as personal use of a vehicle or allowances. You are also required to withhold and remit payroll deductions. Employers are responsible for deducting the following four amounts:
  • the Canada Pension Plan contribution
  • the Employment Insurance premium
  • federal income tax
  • provincial and territorial income tax
Employers must remit these deductions to the Canada Revenue Agency (CRA), in addition to their portion of the Canada Pension Plan and Employment Insurance contributions. You may also be required to make other payroll deductions, such as contributions to a private pension plan or union dues. However, those deductions, which are based on previously negotiated contracts and work conditions, are not remitted to the government.
📘 Recurring deductions Nmbr will automatically add the required deductions to new payrolls based on employment information such as earnings, province, territory, and type/industry of work.

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Additional Deductions

Employees can request extra statutory withholdings in addition to standard taxes. These are typically set by completing either:
  • TD1 Form (Federal)
  • TP-1015 Form (Quebec)
When completed, these forms create the corresponding tax property on the work assignment:
  • ca::federal::additional_tax
  • ca::qc::additional_tax
These properties are then used to calculate the additional tax to be withheld.
You can also create these tax properties directly through the API if you prefer to manage them programmatically.
📘 Insufficient Funds
If an employee’s net pay cannot cover the additional withholding:
  • Both federal and Quebec amounts will be set to zero if neither can be covered.
  • If only one can be covered, the Quebec additional tax will be set to zero and only the Federal additional tax will be withheld.