Canada Taxes: Federal

Tax and Garnishment Tables – Notice 2025-04

Version
Notice 2025-04
Release Date
02/20/2025

Correction to CPP wages being overstated compared to current period wages

CPP limited wages were not aligning with the applicable current period wages and should have been auto adjusted. Basically we have hit a scenario where the CPP tax calculation has reached the limit on the amount of Tax to be paid “BUT” has not hit the limit on wages. When this occurs the tax engine began to calculate ECPP Tax as it should, but the wages were applied to both CPP wages as well as ECPP wages, creating the doubling of wages we saw on the employees statement.

Enhanced CPP/QPP taxes not being calculated on employee transfers between Quebec and another province

Identified issue when determining if first limit and second limit has reached for taxes and wages. In case of transfers the conditions are using harmonized factor and Taxes Ytds added up that inflate in error. The harmonized factor already considers the Ytds, meaning we should not include the YTD amoiunt6s again in the eCpp calculation.