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:
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