Yes. T4s are required in both cases.
What are termed the de minimis rules have two parts. A T4 is required if either of these conditions is met:
- The taxable income exceeds $500; or
- EI, CPP or income tax source deductions should have been taken.
Since EI is now on a first dollar basis, insurable earnings over roughly 60 cents (.01 / the current EI employee rate 0.0166) triggers the need for a T4 and hence putting a person on payroll.