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Statutory-Deductions
Statutory-Deductions
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Types
Statutory Deductions
Insurable Earnings
Statutory-Deductions
Earnings base payroll uses for EI premiums, separate from broad gross pay and from ROE hour tracking.
Read more about Insurable Earnings.
Statutory Deductions
CPP
Statutory-Deductions
Canada Pension Plan contribution withheld from pensionable earnings, with matching employer payroll responsibility and Quebec-specific exceptions.
Read more about CPP.
Statutory Deductions
Statutory Deductions
Statutory-Deductions
Source deductions, income tax, CPP, EI, and the earnings bases payroll uses to calculate them.
Read more about Statutory Deductions.
Statutory Deductions
EI
Statutory-Deductions
Employment Insurance premium withheld from insurable earnings, with a separate employer contribution and ROE-related reporting context.
Read more about EI.
Statutory Deductions
Federal Income Tax Deduction
Statutory-Deductions
Federal income tax withholding on payroll pay runs, pay stubs, TD1 inputs, and remittance totals.
Read more about Federal Income Tax Deduction.
Statutory Deductions
Income Tax Deduction
Statutory-Deductions
Payroll tax withholding that reduces net pay and sits beside CPP and EI inside source deductions.
Read more about Income Tax Deduction.
Statutory Deductions
Pensionable Earnings
Statutory-Deductions
Earnings base payroll uses for CPP calculations, separate from gross pay and from EI's insurable-earnings base.
Read more about Pensionable Earnings.
Statutory Deductions
Provincial Income Tax Deduction
Statutory-Deductions
Province- or territory-linked payroll tax withholding, distinct from the federal deduction and Quebec's separate provincial path.
Read more about Provincial Income Tax Deduction.
Statutory Deductions
Source Deductions
Statutory-Deductions
Income tax, CPP, and EI amounts withheld from pay and later remitted through the Canadian payroll system.
Read more about Source Deductions.
Statutory Deductions
TD1
Statutory-Deductions
Payroll withholding form employees complete so income tax deductions reflect personal tax-credit information.
Read more about TD1.
Statutory Deductions
CPP2
Statutory-Deductions
Second additional CPP deduction that can appear later in the year after regular CPP payroll withholding.
Read more about CPP2.