On December 18, 2025, the Canada Revenue Agency (CRA) released the 2026 T4008 Payroll Deductions supplementary Tables. This guide provides Canadian employers with detailed instructions for calculating income tax, CPP, and EI deductions in special situations such as irregular pay periods.
Employers should:
- Use the T4008 alongside regular payroll tables (T4032); and
- Ensure that the correct amounts are remitted to the CRA as per their remittance schedule.