Canadian employers are required to deduct amounts for federal and provincial income tax, Canada Pension Plan contributions, and Employment Insurance premiums from amounts paid to employees throughout the year. Such source deductions are then remitted to the federal government on the employee’s behalf.

The Canada Revenue Agency (CRA) recently issued an updated version of its publication T4001 Employers' Guide - Payroll Deductions and Remittances. That publication outlines the payroll deduction and remittance obligations which apply to Canadian employers during the 2025 tax year.

The updated publication is available on the CRA website at https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/t4001.html.