Determining Province for Payroll Deductions

[vickyp]

#79915

Forum: Community

Hello – If an employee works remotely out of province and does not report in to an office, should their province of employment for tax purposes be considered:
a) the province where the company’s head office is and their payroll is processed?
b) the province in which they reside?
Thank you!

[vickyp]

#79916

Sorry to keep you waiting so long. From  our payroll expert: There are some exceptions for sales staff, but the general rule – at least for employment income reported in Box 14 on the T4 – is that if a person works remotely, the province of employment for source deduction purposes is the location from which the employer administers the payroll.

[Author]

Posts