buksoEmployees and source deductions
Not tax advice. General bookkeeping information only, checked against the official sources linked below (Canada Revenue Agency, IRS, provincial governments and Justice Laws) on Oct 17, 2026. Rules change; check with your accountant before you file.
Canada
If you have employees you deduct and remit income tax, CPP and EI, and pay the employer share. The wages and the employer share are deductible.
Official source: canada.ca
United States
Employers withhold income tax and Social Security/Medicare, pay the employer share and FUTA, and deposit on schedule. Wages and employer taxes are deductible.
Official source: irs.gov