Article
Canadian Income Tax Source Deductions And Payroll Taxes: What Every Foreign Employer Needs To Know
Foreign companies hiring Canadian employees or allowing remote work from Canada face immediate payroll obligations that begin the moment employment duties are performed on Canadian soil. Understanding income tax source deductions, CPP and EI premiums, provincial payroll taxes, and director liability rules is essential for compliance, regardless of whether the employer maintains a physical Canadian presence.
Miller Thomson LLP