Module: PYCA | Molga: 09 | Currency: CAD | Group: Americas
Key Statutory Facts
Parameter | Value |
CPP EE | 5.95% on $3,500–$70,900 (2026) |
EI EE | 1.64% on insurable earnings to $65,700 |
EI ER | 1.4× employee EI rate (2.30%) |
Quebec CPP | QPP (not CPP); QPIP (not standard EI) |
Vacation Pay | 4% minimum of gross earnings |
T4 Deadline | February 28 |
ROE Deadline | Within 5 calendar days of separation |
Pay Frequency | Bi-weekly or semi-monthly |
6×6×6 Framework — 6 Chapters
Chapter 1: Foundation
CRA tax registration | Provincial SUI | Payroll area (bi-weekly) | BSI/payroll tax | ROE setup
Chapter 2: Enterprise Structure
Provinces/territories | CPP/EI groupings | Quebec QPP/QPIP | TD1 forms | Benefits
Chapter 3: Integration
PTP | Province tax area mapping | SIN (IT0185) | Benefits replication
Chapter 4: Payroll Engine
CPP/EI PCRs | QPP PCR (QC branch) | Statutory holidays | Overtime by province
Chapter 5: Operations
ROE generation | T4 slip (RPCE_T4_CA) | CRA remittance | RL-1 Quebec
Chapter 6: Go-Live
CRA validation | Quebec MRQ | T4 parallel run | ROE UAT | Cutover
Key Wage Types
Code | Name | Rate |
CA60 | CPP Employee | 5.95% (max $3,867) |
CA61 | EI Employee | 1.64% (max $1,078) |
CA62 | QPP (Quebec) | 6.4% QC only |
CA70 | Federal Income Tax | CRA tables |
CA71 | Provincial Tax | 5.05–21% |
CA20 | Vacation Pay | 4% of gross |
Compliance Calendar
- Per payroll: CRA remittance (by 2nd business day after payday for accelerated)
- Quarterly: WSIB/WCB premium filings (provincial)
- February 28: T4 to employees + CRA; RL-1 to Quebec MRQ
- Per separation: ROE within 5 calendar days
- March 31: EHT (Employer Health Tax) annual return (ON/BC/MB/NL)