Erin Bokshowan

Nov 1, 2023 | mondaq.com | Amy Gibson |Erin Bokshowan

The Canada Revenue Agency (CRA) has introduced a new administrative policy for determining a remote employee's province of employment for payroll purposes (the New Policy). New primary and secondary indicators are to be reviewed by employers for determining the proper province for income tax, CPP and EI withholding purposes of employees who have entered into full-time remote work agreements with their employer. The policy will come into effect January 1, 2024.