New Canada Revenue Agency Policy for Fully Remote Work Arrangements

March 11, 2024

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Employment Matters Vlog #55

Speaker: Sarah MacKay Marton (Sherrard Kuzz LLP / Ontario)


Effective January 1, 2024, the Canada Revenue Agency (“CRA”) implemented a new administrative payroll policy with respect to an employee with a fully remote work arrangement (the “New Policy”). The New Policy sets out how an employer is to determine an employee’s “Province of Employment” for purposes of certain required payroll deductions.


Learn more here.

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