Get information about your taxes, including what is taxable, pension information and how to access your tax slips online.
Beware of scammers impersonating the Canada Revenue Agency. The Royal Canadian Mounted Police (RCMP) and the Canada Revenue Agency (CRA) are warning Canadians about an ongoing scam in which taxpayers across the country receive phone calls or emails from individuals impersonating CRA employees.
Accessing your Tax Slips Online
We issue tax slips online as PDFs that can be downloaded through Faculty and Staff Self Service. These slips can be used to calculate RSP contribution room. They are identical to the printed form and are accepted by the Canada Revenue Agency (CRA) when filing your taxes.
If you choose to receive PDF tax slips, you will not receive a printed slip in future.
Your Tax Deductions
UBC Payroll deducts taxes from your paycheques according to rules, legislation and computer formulas provided by the Canada Revenue Agency (CRA). See what is considered taxable.
Income Tax Deductions
- Reducing your taxes: In some instances, you can adjust your taxation rates by submitting a TD1 form. These enable you to claim certain deductions.
- Increasing your taxes: The TD1 form can be also be used to request an additional flat amount of tax to be deducted from each paycheque. If you adjust your basic claim amount, it is your responsibility to review it (current exemptions can be found on your pay statement) each year and submit a new TD1 if your circumstances change.
Canada Pension Plan and Employment Insurance Deductions
- Both employees and employers contribute to the Canada Pension Plan (CPP) and to Employment Insurance (EI) on employment earnings. Your portion is deducted directly from your paycheque. UBC pays the employer portions.
- These deductions are mandatory on employment earnings, regardless of your citizenship.
- CPP and EI have maximum annual premiums. Once those thresholds are reached, no deductions are made for the remainder of the year. If your earnings are high enough for this threshold, you will see CPP and EI begin deducting again each January, until the threshold is reached again.
Exemption to CPP
- If you are already collecting your CPP, you can stop your CPP deductions by giving the Payroll office a copy of your letter of acceptance from Service Canada.
- Thinking of Collecting CPP? CPP has changed their penalties and bonuses on early and late adopters.
- UBC is required to withhold taxes from non-resident employees in the same manner as Canadians. See CRA’s Income Tax Information Circular for more information.
- The exception to this is payments to residents of countries that have a reciprocal tax treaty with Canada. However, exemptions based on these treaties must be approved by CRA on an individual basis, and the waiver presented to UBC's Payroll department. See CRA's information on tax treaties.
- Non-residents are also required to have Employment Insurance and Canada Pension Plan (CPP) deducted. See CRA's site for more information.
Scholarship and fellowships
- Tax is not taken on scholarships and fellowships.
Rules for Tax Deductions and Exemptions