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!!!CANADA LEGISLATION
!!Government Calculation PC Usages

||Usage	Level||Element||Canada Legislation Usage Description
|5001|	CPP|CCPPEARN	|Canada Pension Plan Earnings
|5002|	CPP|CCPPHOUR|	Canada Pension Plan hours
|5003|	CPP|		|CPP Employee Contribution
|5004|	CPP|		|CPP Employer Contribution
|5005|	CPP|		|CPP Exemption
|5011|	QPP|CQPPEARN|	Quebec Pension Plan Earnings
|5012|	QPP|CQPPHOUR|	Quebec Pension Plan hours
|5013|	QPP|		|QPP Employee Contribution
|5014|	QPP|		|QPP Employer Contribution
|5015|	QPP|		|QPP Exemption
|5021|	EI|CEIEARN	|Earnings subject to Employment Insurance
|5022|	EI|CEIHRS	|Hours eligible for Employment Insurance
|5023|	EI|		|EI Employee Contribution
|5024|	EI|		|EI Employer Contribution
|5031|	QPIP|CQPIPEARN|	Earnings Subject to Quebec Parental Insurance Plan (QPIP)
|5033|	QPIP|		|QPIP Employee Contribution
|5034|	QPIP|		|QPIP Employer Contribution
|5051|	EHT|CEHTEARN|Ontario Employer Health Tax Earnings
|5052|	EHT|		|Ontario EHT Employer Contribution
|5061|	QHIP|CQHIPEARN|Quebec Health Insurance Earnings
|5062|	QHIP|		|Quebec QHIP Employer Contribution
|5071|	MHE|CMHEEARN|Manitoba Health Insurance Earnings
|5072|	MHE|		|Manitoba MHE Employer Contribution
|5081|	WCB|CWCBEARN|Canada Workmen’s Compensation Earnings
|5082|	WCB|		|Canada WCB Contribution


 
CANADA LEGISLATION – Federal Tax Calculation PC Usages

Usage	Level	Element	Federal Tax Usage Description
5100	Fed		Federal Taxable Earnings (T4)
5101	Fed		Federal Tax Deduction (T4)
5102	Fed		Federal Taxable Earnings (T4A)
5103	Fed		Federal Tax Deduction (T4A)
5104	Fed		T4 Federal Additional Tax Deduction (T4)
5105	Fed		T4A Federal Additional Tax Deduction (T4A)
5111	Fed	CFTXREG	Federal Tax – Regular Taxable Earnings
Regular Earnings that are taxed by normal tax method.
CFTXREG earnings are annualized in the tax formula.
Exclude overtime or one-time earnings that are not paid on regular basis
5112	Fed	CFTXSUPL	Federal Tax – Supl Earnings that are not paid on regular basis
Supplemental earnings are taxes by “Bonus tax calculation method”.
These earnings are not annualized and are treated as one-time additional earnings that are added to the estimated annual gross.
Include overtime payments, one-time bonus or retroactive pay increases.
5113	Fed	CFTXBEN	Taxable Benefits that are to be taxed along with CFTXREG or CFTXSUPL.
In a timesheet, CFTXBEN is added to CFTXREG for tax calculation unless when CFTXREG is zero and CFTXSUPL is greater than zero.
In that case, the CFTXBEN is applicable to CFTXSUPL only and therefore CFTXBEN is added to CFTXSUPL tax calculation
5114	Fed	CFTXLUMP-T4A	Federal Tax – Lump Sum Method payment – T4A Reporting
Special payments that are taxed by Lump Sum Method only.
Please refer to Employers’ Guide to Payroll Deductions for payments.
These payments are reported on T4A
5115	Fed	CFTXPERC	Federal Tax – Percentage Method
These earnings are taxed by employee specified % or Company specified %
5116	Fed	CFTXRPP	Federal Tax – RPP contribution subject to tax credit
MC guide factor F
5117	Fed	CFTXALMY	Federal Tax – Alimony payments subject to tax reduction
MC guide factor F2
5118	Fed	CFTXDUES	Federal Tax – Union Dues subject to tax exemption
MC guide factor U1
5119	Fed	CFTXFUND	Federal Tax – Federal Tax Labour Fund Deductions (PPE)
MC guide factor LCF
5120	Fed	CPTXFUND	Federal Tax – Provincial Tax Labour Fund Deductions (PPE)
MC guide factor LCP
5121	Fed	CFTXLUMP-T4	Federal Tax – Lump Sum Method payment – T4 Reporting
Special payments that are taxed by Lump Sum Method only.
These payments are reported on T4
5300	Fed	CFTXT4ANR	T4A-NR Earnings - Federal Tax
These earnings are taxed by employee specified % or Company specified T4A-NR% or default T4A-NR % supplied by govt
5301	Fed		T4A-NR Deduction - Federal Tax
5311	Fed	CFTXNR4-1	NR4 Earnings 1 - Federal Tax
These earnings are taxed by employee specified % or Company specified NR4% or default NR4 % supplied by govt
5312	Fed	CFTXNR4-2	NR4 Earnings 2 - Federal Tax
These earnings are taxed by employee specified % or Company specified NR4% or default NR4 % supplied by govt
5313	Fed	CFTXNR4-3	NR4 Earnings 3 - Federal Tax
These earnings are taxed by employee specified % or Company specified NR4% or default NR4 % supplied by govt
5314	Fed	CFTXNR4-4	NR4 Earnings 4 - Federal Tax
These earnings are taxed by employee specified % or Company specified NR4% or default NR4 % supplied by govt
5315	Fed	CFTXNR4-5	NR4 Earnings 5 - Federal Tax
These earnings are taxed by employee specified % or Company specified NR4% or default NR4 % supplied by govt
5316	Fed	CFTXNR4-6	NR4 Earnings 6 - Federal Tax
These earnings are taxed by employee specified % or Company specified NR4% or default NR4 % supplied by govt
5317	Fed	CFTXNR4-7	NR4 Earnings 7 - Federal Tax
These earnings are taxed by employee specified % or Company specified NR4% or default NR4 % supplied by govt
5318	Fed	CFTXNR4-8	NR4 Earnings 8 - Federal Tax
These earnings are taxed by employee specified % or Company specified NR4% or default NR4 % supplied by govt
5319	Fed	CFTXNR4-9	NR4 Earnings 9 - Federal Tax
These earnings are taxed by employee specified % or Company specified NR4% or default NR4 % supplied by govt
5320	Fed	CFTXNR4-10	NR4 Earnings 10 - Federal Tax
These earnings are taxed by employee specified % or Company specified NR4% or default NR4 % supplied by govt
5351	Fed		NR4 Deduction 1 - Federal Tax
5352	Fed		NR4 Deduction 2 - Federal Tax
5353	Fed		NR4 Deduction 3 - Federal Tax
5354	Fed		NR4 Deduction 4 - Federal Tax
5355	Fed		NR4 Deduction 5 - Federal Tax
5356	Fed		NR4 Deduction 6 - Federal Tax
5357	Fed		NR4 Deduction 7 - Federal Tax
5358	Fed		NR4 Deduction 8 - Federal Tax
5359	Fed		NR4 Deduction 9 - Federal Tax
5360	Fed		NR4 Deduction 10 - Federal Tax

 
CANADA LEGISLATION – Quebec Tax Calculation PC Usages


Usage	Level	Element	Quebec Tax Usage Description
5200	Quebec		Quebec Taxable Earnings (Releve 1)
5201	Quebec		Quebec Tax Deduction (Releve 1)
5202	Quebec		Quebec Taxable Earnings (Releve 2)
5203	Quebec		Quebec Tax Deduction (Releve 2)
5204	Quebec		Quebec Additional Tax Deduction (Releve 1)
5205	Quebec		Quebec Additional Tax Deduction (Releve 2)
5211	Quebec	CQTXREG	Quebec Tax – Regular Taxable Earnings
Regular Earnings that are taxed by normal tax method.
CQTXREG earnings are annualized in the tax formula.
Exclude overtime or one-time earnings that are not paid on regular basis
5212	Quebec	CQTXSUPL	Quebec Tax – Supl Earnings that are not paid on regular basis
Supplemental earnings are taxes by “Bonus tax calculation method”.
These earnings are not annualized and are treated as one-time additional earnings that are added to the estimated annual gross.
Include overtime payments, one-time bonus or retroactive pay increases.
5213	Quebec	CQTXBEN	Taxable Benefits that are to be taxed along with CFTXREG or CFTXSUPL.
In a timesheet, CFTXBEN is added to CFTXREG for tax calculation unless when CFTXREG is zero and CFTXSUPL is greater than zero.
In that case, the CFTXBEN is applicable to CFTXSUPL only and therefore CFTXBEN is added to CFTXSUPL tax calculation
5214	Quebec	CQTXLUMP-R2	Quebec Tax – Lump Sum Method payment – Releve 2 Reporting
Special payments that are taxed by Lump Sum Method only.
Please refer to ‘Guide for Employers’ for payments.
These payments are always reported on Releve 2
5215	Quebec	CQTXPERC	Quebec Tax – Percentage Method
These earnings are taxed by employee specified % or Company specified %
5216	Quebec	CQTXRPP	Quebec Tax – RPP contribution subject to tax calculation
5217	Quebec	CQTXFOND	Quebec Tax – Amount paid to purchase shares in FTQ or Fondation.
5218	Quebec	CQTXDUES	Quebec Tax – Union Dues subject to tax calculation, factor Q
5219	Quebec	CQTXFOND1	Quebec Tax – Amount paid to purchase Class A or Class B shares in FTQ or Fondation, factor Q1 of tax formula

5220	Quebec	CQTXLUMP-R1	Quebec Tax – Lump Sum Method payment – Releve 1 Reporting
Special payments that are taxed by Lump Sum Method only.
Please refer to ‘Guide for Employers’ for payments.
These payments are always reported on Releve 1
			























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