5.1 Introduction and Objectives
The objectives of the Taxation and Employee Deductions Module are:
- To understand how federal employee payroll deductions work for income tax, Canada Pension Plan (CPP) and Employment Insurance (EI);
- To learn how to determine payroll deductions for income tax, CPP, and EI; and
- To understand the options for employers relating to the Workers’ Compensation Board (WCB) coverage.
Although we aim to present a comprehensive Module, this Module is not exhaustive. This Module is not a substitute for exercising professional judgment and does not constitute legal advice.