10- Sales tax credits

1 For more information including the amounts paid by the provinces, visit the Removing the consumer carbon price from Canadian law effective April 1, 2025 page.

EI contributions for employers and employees in provinces other than Quebec are as follows:

Employer and employee QPP/CPP contributions are as follows:4

Benefits

The employer HSF contribution rate is generally 1.65% for employers whose total worldwide annual payroll for all associated corporations is $1M or less. The

Every business, including a self-employed worker, having an establishment in Quebec and at least one full or part-time employee, must be registered for the

All employers must make contributions under An Act respecting labour standards equal to 0.06% of all compensation paid to their employees. The insurable maximum for 2025 is $98,000 per employee.³²

A taxpayer who has employees who report to work at or are attached to a permanent establishment of the taxpayer in Ontario or are paid from that

Individuals resident in Ontario on December 31 of the year have to pay a contribution based on their taxable income. The contribution is paid through source

Drug insurance34