Canadian Payroll Deduction Types

Canada Pension Plan contributions

#cpp

Québec Pension Plan contributions

• Quebec payroll runtime is not in current Beanflow product scope. This row is catalog/reference only.
• Quebec payroll is catalog/reference only in current Beanflow product scope.

T4 note: Quebec payroll is catalog/reference only in current Beanflow product scope.

#qpp

CPP second additional contribution (earnings above YMPE)

#cpp2

Employment Insurance premiums

#ei

Québec Parental Insurance Plan premiums

• Quebec payroll runtime is not in current Beanflow product scope. This row is catalog/reference only.
• Quebec payroll is catalog/reference only in current Beanflow product scope.

T4 note: Quebec payroll is catalog/reference only in current Beanflow product scope.

#qpip

Federal income tax withholding

#federal_tax

Provincial or territorial income tax withholding

#provincial_tax

Registered Retirement Savings Plan contributions

• Employee RRSP contributions are supported by RRSP receipts rather than a T4 box.
• Employer RRSP contributions, when present, are a taxable benefit reported through employment income and Code 40 — not Box 52. Box 52 is Pension Adjustment for an RPP/DPSP.

T4 note: Employee RRSP contributions are supported by RRSP receipts rather than a T4 box. Employer taxable-benefit T4, if any, is read from the approved payroll snapshot — not guessed from this catalog row.

#rrsp

Registered Pension Plan contributions

• RPP contributions reduce Factor A when the dedicated pre-tax path is used.
• Complete year-end RPP reporting is unsupported until Beanflow calculates and persists Pension Adjustment (Box 52) and the plan registration number.
• Beanflow does not yet calculate/persist the RPP Pension Adjustment (Box 52) and plan registration number required for complete year-end RPP reporting.

T4 note: Beanflow does not yet calculate/persist the RPP Pension Adjustment (Box 52) and plan registration number required for complete year-end RPP reporting.

#rpp

Pooled Registered Pension Plan contributions

• Employee PRPP contributions reduce Factor A through the dedicated pre-tax path and are reported on PRPP contribution receipts, not T4 Box 20.
• Employee PRPP contributions are reported on PRPP contribution receipts, not T4 Box 20.

T4 note: Employee PRPP contributions are reported on PRPP contribution receipts, not T4 Box 20.

#prpp

Legacy union dues classification retained for existing templates

• Legacy classification retained for existing templates and historical snapshots. New payroll inputs must use a precise union-dues type.
• Exact-year T4 reporting is fail-closed for this legacy code because historical snapshots do not prove the employer/union receipt agreement.
• Legacy Union Dues snapshots do not identify whether the employer and union agreed that the union would not issue receipts; historical Box 44 treatment cannot be inferred.

T4 note: Legacy Union Dues snapshots do not identify whether the employer and union agreed that the union would not issue receipts; historical Box 44 treatment cannot be inferred.

#union_dues

Union dues where the union provides the employee receipt

• Select this type when the union provides the employee receipt. Beanflow applies union-dues payroll treatment and does not report the amount in T4 Box 44.
• Employer/payroller selected the precise classification that the union provides the employee receipt, so the employer does not report the amount in Box 44.

T4 note: Employer/payroller selected the precise classification that the union provides the employee receipt, so the employer does not report the amount in Box 44.

#union_dues_union_receipt

Professional association membership dues

• The catalog marks professional dues as pre-tax metadata, but Beanflow has no dedicated automatic Factor A mapping for this code.
• Selecting professional dues does not automatically lower the income-tax withholding base. RRSP, RPP, PRPP, and union dues have dedicated Factor A paths.
• Professional dues are not automatically CRA Box 44 union dues.

T4 note: Professional dues are not automatically CRA Box 44 union dues.

#professional_dues

Union dues reported by the employer in T4 Box 44

• Select this type only when the employer and union have agreed that the union will not issue receipts. Beanflow reports the deducted amount in T4 Box 44.
• Employer/payroller selected the precise classification that the employer and union agreed the union will not issue receipts; report the approved deducted amount in Box 44.

T4 note: Employer/payroller selected the precise classification that the employer and union agreed the union will not issue receipts; report the approved deducted amount in Box 44.

#union_dues_employer_reported

Court-ordered child support payments

#garnishment_child_support

Court-ordered spousal support payments

#garnishment_spousal_support

Canada Revenue Agency requirement to pay

#garnishment_cra

Federal or provincial student loan garnishment

#garnishment_student_loan

Other court-ordered garnishments

#garnishment_other

Employee portion of group health/dental/vision benefits

• Employee-side T4 Code 85 is not emitted. Employer taxable-benefit treatment is read only from the approved payroll snapshot.
• Employee-side Code 85 is not emitted. Employer treatment is read only from the approved payroll taxable-benefit snapshot.

T4 note: Employee-side Code 85 is not emitted. Employer treatment is read only from the approved payroll taxable-benefit snapshot. Employer taxable-benefit T4, if any, is read from the approved payroll snapshot — not guessed from this catalog row.

#group_benefits

Employee portion of group medical and dental insurance premium

• Employee-side T4 Code 85 is not emitted. Employer taxable-benefit treatment is read only from the approved payroll snapshot.
• Employee-side Code 85 is not emitted. Employer treatment is read only from the approved payroll taxable-benefit snapshot.

T4 note: Employee-side Code 85 is not emitted. Employer treatment is read only from the approved payroll taxable-benefit snapshot. Employer taxable-benefit T4, if any, is read from the approved payroll snapshot — not guessed from this catalog row.

#group_medical

Employee portion of vision care insurance premium

• Employee-side T4 Code 85 is not emitted. Employer taxable-benefit treatment is read only from the approved payroll snapshot.
• Employee-side Code 85 is not emitted. Employer treatment is read only from the approved payroll taxable-benefit snapshot.

T4 note: Employee-side Code 85 is not emitted. Employer treatment is read only from the approved payroll taxable-benefit snapshot. Employer taxable-benefit T4, if any, is read from the approved payroll snapshot — not guessed from this catalog row.

#group_vision

Employee portion of group life insurance premium

• Employer-paid group term life can create a taxable benefit. Employer treatment is read from the approved payroll snapshot.

T4 note: Employer taxable-benefit T4, if any, is read from the approved payroll snapshot — not guessed from this catalog row.

#group_life

Employee portion of long-term disability insurance premium

• Positive employer LTD contributions remain fail-closed until an independent disability/wage-loss classification is supported. Linking a disability plan does not classify wage-loss treatment.

#group_ltd

Employee portion of short-term disability insurance premium

• Positive employer STD contributions remain fail-closed until an independent disability/wage-loss classification is supported. Linking a disability plan does not classify wage-loss treatment.

#group_std

Employee portion of paramedical services coverage

• Employee-side T4 Code 85 is not emitted. Employer taxable-benefit treatment is read only from the approved payroll snapshot.
• Employee-side Code 85 is not emitted. Employer treatment is read only from the approved payroll taxable-benefit snapshot.

T4 note: Employee-side Code 85 is not emitted. Employer treatment is read only from the approved payroll taxable-benefit snapshot. Employer taxable-benefit T4, if any, is read from the approved payroll snapshot — not guessed from this catalog row.

#group_paramedical

Tax-Free Savings Account contribution

#tfsa

Payroll donation to a registered charity or other qualified donee in Canada

• Select this type only for a payroll donation to a registered charity or other qualified donee in Canada. Beanflow applies post-tax treatment and exact-year T4 Box 46 reporting from the approved snapshot.
• Employer/payroller selects this precise type only for payroll donations to a registered charity or other qualified donee in Canada; T4 reporting uses the approved structured deduction code and amount.

T4 note: Employer/payroller selects this precise type only for payroll donations to a registered charity or other qualified donee in Canada; T4 reporting uses the approved structured deduction code and amount.

#charitable

Employee loan repayment

#loan_repayment

Parking fee deduction

#parking

Employee contribution for transit pass or commuter benefits

#transit

Employee payment for employer-arranged fitness membership

#fitness_membership

Voluntary social/recreation club membership dues

#social_club

Company sports team participation fees

#sports_team

Employee payment for company uniform

#uniform_purchase

Employee payment for work tools

#tool_purchase

Employee-purchased safety equipment

#safety_equipment

Recovery of a previous-period overpayment

• Inactive: salary-overpayment T4 treatment depends on the reason, original tax year, repayment timing, and whether payroll/T4 records must be corrected. This generic deduction does not persist those facts.
• Salary-overpayment T4 treatment depends on why the overpayment occurred, the original tax year, repayment timing and whether payroll/T4 records must be corrected. Beanflow does not persist those recovery facts in this generic deduction.

T4 note: Salary-overpayment T4 treatment depends on why the overpayment occurred, the original tax year, repayment timing and whether payroll/T4 records must be corrected. Beanflow does not persist those recovery facts in this generic deduction.

#overpayment_recovery

Deduction for employee-caused property damage, limited by employment standards

• Employment-standards rules limit when an employer may deduct property-damage amounts. Follow the applicable province or territory and written authorization.

#property_damage

Deduction for till shortages if permitted by employment standards

• Most provinces restrict or prohibit till-shortage deductions. Check the applicable employment standards before using this type.

#cash_shortage

Workers' compensation employer cost

• Workers' compensation is an employer cost. Catalog presence is not a completed automatic WCB runtime.
• Assessability and premium calculation depend on the Board, classification, and assigned rate. See the WCB reference.

#wcb

Ontario Employer Health Tax

• Employer-only catalog row. Presence in the catalog is not a completed automatic EHT runtime.

#eht

British Columbia Employer Health Tax

• Employer-only catalog row. Presence in the catalog is not a completed automatic EHT runtime.

#eht_bc

Manitoba Health and Post-Secondary Education Tax Levy

• Employer-only catalog row. Presence in the catalog is not a completed automatic EHT runtime.

#eht_mb

Newfoundland and Labrador Health and Post-Secondary Education Tax

• Employer-only catalog row. Presence in the catalog is not a completed automatic EHT runtime.

#eht_nl

Quebec contribution to the Health Services Fund

• Quebec payroll runtime is not in current Beanflow product scope. Employer-only catalog row is not automatic runtime.
• Quebec payroll is catalog/reference only in current Beanflow product scope.

T4 note: Quebec payroll is catalog/reference only in current Beanflow product scope.

#hsf_qc

Quebec labour-standards contribution

• Quebec payroll runtime is not in current Beanflow product scope. Employer-only catalog row is not automatic runtime.
• Quebec payroll is catalog/reference only in current Beanflow product scope.

T4 note: Quebec payroll is catalog/reference only in current Beanflow product scope.

#cnt_qc

Quebec Workforce Skills Development and Recognition Fund

• Quebec payroll runtime is not in current Beanflow product scope. Employer-only catalog row is not automatic runtime.
• Quebec payroll is catalog/reference only in current Beanflow product scope.

T4 note: Quebec payroll is catalog/reference only in current Beanflow product scope.

#wsdrf_qc