Canada-Payroll

Business Number (BN)
Nine-digit CRA business identifier used to open payroll accounts and tie payroll filings and remittances to the employer.
Canada Pension Plan (CPP)
Canada Pension Plan payroll deduction and matching employer contribution applied to pensionable earnings outside Quebec.
Employment Insurance (EI)
Employment Insurance payroll deduction and matching employer contribution applied to insurable earnings in Canadian payroll.
Insurable Earnings
Earnings that count for EI premium calculations and related reporting in Canadian payroll.
Insurable Hours
Hours that count for EI-related records such as the ROE and other Canadian payroll reporting workflows.
Payroll Program Account
CRA payroll account under a business number, used to report and remit source deductions for a specific employer payroll setup.
Pensionable Earnings
Earnings that count for CPP calculations and related year-end reporting in Canadian payroll.
Remitter Type
CRA classification that sets how often a Canadian employer must remit payroll deductions and handle remittance follow-up.
RL-1
What an RL-1 means in Canadian payroll and why it matters in Quebec year-end payroll reporting.
Record of Employment
Canadian payroll record used when employment stops or pay is interrupted, separate from a pay stub or T4.
RRSP Payroll Deduction
What an RRSP payroll deduction means in payroll, how it affects pay, and why it matters in a Canadian payroll context.
Source Deductions
Canadian payroll amounts withheld from employee pay, usually income tax, CPP, and EI, then remitted by the employer.
T4 Slip
Canadian year-end slip reporting employment income and key payroll deduction totals for an employee.
T4 Summary
Employer year-end summary that ties filed T4 slips to the payroll totals reported to the CRA.
T4A
What a T4A means in payroll, how it differs from a T4, and why the distinction matters in Canadian payroll reporting.
Form TD1
Canadian personal tax credits form employees complete so payroll can set federal and provincial income tax withholding.