Statutory-Deductions

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