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Determine the tax treatment of payments other than regular employment income

Before you calculate, determine if you need to deduct CPP, EI and income tax from payments other than regular employment income or in special situations. Special rules apply to the withholding and reporting in specific situations based on the types of employment and remuneration.

Overview: Set up and manage recipient information

Type or situation and category
Type or situation	Category
Advance payments	Type of remuneration
Annuity payments	Type of remuneration
Bonuses, retroactive pay increases or irregular amounts	Type of remuneration
Commission payments	Type of remuneration
Payments from a profit sharing plan Includes: EPSP payments DPSP payments	Type of remuneration
Payments of fees for services	Type of remuneration
Qualifying retroactive lump-sum payments	Type of remuneration
Lump-sum payments Includes: Single payments RRSP payments RPP payments DPSP payments RRIF payments	Type of remuneration
Overtime payments : CPP deductions: Paid in same period or paid in a later period EI deductions Income tax deductions: Paid in same period or paid in a later period	Type of remuneration
Payments related to pension or superannuation	Type of remuneration
Patronage payments	Type of remuneration
Payments related to workers' compensation claims	Type of remuneration
Payments of stipends, fees or remuneration related to tenure of office (elected or appointed officials) Includes: Directors Mayors Municipal councillors School commissioners Chiefs of Indian bands Band councillors Executors Liquidators Administrators of estates Any other position when a person is elected or appointed to that office	Type of remuneration
Payments from a registered disability savings plan (RDSP)	Type of remuneration
Payments from retirement compensation arrangements (RCA)	Type of remuneration
Payments from supplementary unemployment benefit plan (SUBP)	Type of remuneration
Payments from registered education savings plan (RESP)	Type of remuneration
Payments of retiring allowances	Type of remuneration
Payments related to salary deferral arrangements	Type of remuneration
Taxable benefit	Type of remuneration
Tips received by employees	Type of remuneration
Vacation pay and public holidays payments	Type of remuneration
Payments of wages in lieu of termination notice	Type of remuneration
Payments for trucking services	Type of remuneration
Payments from wage-loss replacement plans	Type of remuneration
Payments to agriculture and horticulture workers	Type of employment
Payments and earnings related to barbers and hairdressers	Type of employment
Payments to caregivers, baby-sitters and domestic workers	Type of employment
Payments to emergency services volunteers	Type of employment
Payments to workers of placement and employment agencies	Type of employment
Payments to First Nations workers	Type of employment
Payments to fishers	Type of employment
Payments to hunting, trapping and forestry workers	Type of employment
Payments to police officers for special or extra duty from third parties	Type of employment
Payments and earnings related to taxi drivers and drivers of other passenger-carrying vehicles	Type of employment
Payments to workers at a circus, fair, parade or similar activity	Type of employment
Payments related to the death of your employee	Employee situation
Employee who is a non-resident	Employee situation
Employee who is a family member or a related person	Employee situation
Employee who is working outside Canada for a Canadian company or the Canadian government	Employee situation
Employees whose province of employment is Quebec	Employee situation
Employee who is leaving	Employee situation
Employee who is on parental leave	Employee situation
Employee's life events: Start, stop or restart CPP deductions Includes: Employee turns 18 in the year Employee turns 70 in the year Employee gives you a completed Form CPT30 Employee is considered to be disabled under the CPP Employee dies in the year	Employee situation
Employer who provides a wage-loss replacement plan for short-term disability (reduced EI premium rate)	Employer situation
Employer who is a non-resident employer	Employer situation
Employment of a member of a religious order who has taken a vow of poverty	Employer situation
Employer who receives a notice of garnishment for the employee	Employer situation

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2026-08-25

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