4 Guides across 1 job. Each Guide is authored by an accountant; the ones more colleagues stand behind rise to the top.
Use this skill whenever asked about Quebec-specific employer contributions — CNESST (CSST), HSF (Health Services Fund / Fonds des services de santé), QPIP (Quebec Parental Insurance Plan / RQAP), QPP (Quebec Pension Plan — replaces CPP for Quebec employees), WSDRF (1% training levy). Trigger on "Quebec payroll", "QPP Quebec", "QPIP RQAP", "CNESST", "HSF Quebec", "FSS", "Fonds services santé", "Quebec employer contributions". ALWAYS read this skill for Quebec payroll alongside canada-payroll (federal).
Use this skill for the Northwest Territories Payroll Tax — 2% employer-paid payroll tax (with refundable Cost of Living Tax Credit for residents). Unique to NWT. Triggers "NWT payroll tax", "Northwest Territories payroll tax", "NWT 2% payroll", "Cost of Living Offset NWT", "Form NWT401".
Use this skill whenever asked about Canadian payroll, source deductions, CPP contributions, EI premiums, or employer obligations in Canada. Trigger on phrases like "source deductions", "CPP", "Canada Pension Plan", "CPP2", "EI", "employment insurance", "T4", "TD1", "payroll deductions", "CRA payroll", "remittance", "ROE", "record of employment", "statutory holiday pay", "vacation pay Canada", "minimum wage Canada", "provincial tax", "payroll Canada", "PD7A", "remitter type", or any question about running payroll in Canada. This skill covers federal rules; Quebec (QPP/QPIP) differences are noted but not fully detailed. ALWAYS read this skill before processing any Canadian payroll work.
Use this skill whenever asked about Canada Pension Plan (CPP) or Employment Insurance (EI) contributions for self-employed individuals. Trigger on phrases like "CPP self-employed", "Schedule 8", "CPP2", "YAMPE", "EI opt-in self-employed", "how much CPP do I pay", "self-employed EI benefits", "CPP contribution calculation", or any question about CPP/EI obligations for a self-employed sole proprietor or single-member entity in Canada. This skill covers CPP1 rates, CPP2 second ceiling, Schedule 8 computation, EI voluntary opt-in, tax treatment (line 22200 deduction and non-refundable credit), age exemptions, overpayment recovery, and edge cases. ALWAYS read this skill before touching any CPP/EI-related work.