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CRA publishes guide to help employers determine a remote work employee's province of employment for payroll purposes


February 12, 2024

The Canada Revenue Agency (CRA) has published a guide to help employers determine the province or territory of employment (POE) for payroll deduction purposes of employees who work remotely.

Where an employee does not physically report for work at an employer’s establishment, the employer must determine if an employee is “attached” to an establishment of the employer in accordance with the CRA’s guide. An employee is “attached” to an establishment if both of the following conditions are met:

  1. A temporary or permanent work agreement allows the employee to work full-time remotely from a location that is not one of the employer’s establishments; and
  2. The employee is reasonably considered to be attached to one of the employer’s establishments based on one or more of the primary or secondary factors indicated in the CRA’s guide.

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