A tax authority may issue an instruction to withhold other source deductions other than income tax, CPP and EI. The authority may also issue instruction to vary a deduction or to waive the requirement for withholding (eg see 5.3.1).
The two most common additional source deductions are contributions for a pension and deduction made under court order. These are discussed in the following articles 2.3.1 and 2.3.2.
2.3.1ÌýÌýÌýÌý Retirement savings plan
Contributions can be paid to
- Ìý
•ÌýÌýÌýÌý registered retirement savings plan (RRSP)
- Ìý
•ÌýÌýÌýÌý registered pension plan (RPP), including individual pension plan
- Ìý
•ÌýÌýÌýÌý pooled registered pension plan (PRPP)
- Ìý
•ÌýÌýÌýÌý specified pension plan (SPP)
- Ìý
•ÌýÌýÌýÌý spouse's or common-law partner's RRSP or SPP
- Ìý
•
To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial
Web page updated on 17 Mar 2025 15:20