CANADA LEGISLATION#

Government Calculation PC Usages#

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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