Deductions – Seasonal Agricultural Workers Program

Information on deductions for seasonal agricultural workers. Seasonal agricultural workers from foreign countries who are in regular and continuous employment in Canada must have CPP, EI, and income tax withheld in the same way as Canadian residents.

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https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/payroll-deductions-contributions/special-situations/seasonal-agricultural-workers-program.html