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 |
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 |
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 Foundation. |
| 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 Foundation, 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 |
