Employment income in Canada is pensionable and insurable under the:
- Ìý
•ÌýÌýÌýÌý CPP (Canada Pension Plan) Act
- Ìý
•ÌýÌýÌýÌý EI (Employment Insurance) Act
The CPP and the EI program are federally regulated and applicable throughout Canada.
In Québec, employment is pensionable under the Québec Pension Plan (QPP). The QPP is the Québec equivalent of the CPP and similarly provides basic financial protection to employees upon retirement, disability and death. In addition, employment is insurable under the (QPIP) which provides benefits regarding maternity leave, paternity leave, parental leave or adoption leave.Revenu Quebec publishes TP-1015.G-V Guide For Employers: Source Deductions And Contributions.
Subject to the limited exceptions, both employers and employees
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Web page updated on 17 Mar 2025 13:15