Payroll Limits (CPP, EI, WSIB, Basic exemption)

Payroll Source Deductions

Employer Health Tax

Apprentice Tax Credit (federal & Ontario programs)

Workplace Safety & Insurance Board

Employment Standards (Ontario)(
A list of regulations governing most workers in Ontario, including minimum wage and vacation entitlements
Employee vs. Self Employed (CRA publication RC4110) (PDF)
Factors to consider when determining if an individual is employed or self-employed

Employers’ Guide – Taxable Benefits and Allowances (CRA publication RC4130)
Includes calculation of benefits to include on the T4

Payroll & HR Information (
Links to various payroll and HR legislation (provided by Ceridian)

Automobile Taxable Benefits Calculator (
Used when an employee drives a company-owned car (provided by CRA)