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.


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