Canada Revenue Agency

It is important for the success of the Seasonal Agricultural Workers Program, as well as for the workers, that all employers properly withhold the required amounts of income tax, CPP contributions, and EI premiums. For information regarding the Program, employers are requested to visit the Canada Revenue’s Agency website to locate required information from the following list of Revenue Canada and Tax Filing Guides. 

• Guide RC4004, Seasonal Agricultural Workers Program – for information about the program, TD1 forms and income tax withholding requirements (figures updated annually located in “Income Tax Withholding – Quick Rule of Thumb Table”)
o All countries use the Federal Basic Personal Amount (BPA). TD1 total claim amount
o See RC4004 for threshold amounts in the treaties. ie: Barbados, Mexico worker earnings
• Guide T4001, Employers’ Guide – Payroll Deductions and Remittances – for information regarding withholding and deducting income tax, CPP contributions, and EI premiums
• Guide RC4120, Employers’ Guide – Filing the T4 Slip and Summary – filing T4 information return and slips
• Income Tax and Benefit Return
• 5013-R, T1 General Income Tax and Benefit Return for Non-residents and Deemed Residents of Canada
o Form T1248 (Schedule D), Information About Your Residency Status
o Provincial tax Form 428, to claim provincial non-refundable tax credits
o TD1 forms
o T4 slips
o Schedule A, Statement of World Income – Form 5013-SA
o Schedule 5, Amounts for Spouse or Common-law Partner and Dependants – Form 5013-S5 (only if the worker is claiming the eligible dependant amount)
• All forms and publications are available on the CRA website at canada.ca/cra-forms-publications

International tax and non-resident enquiries –https://www.canada.ca/en/revenue-agency/corporate/contactinformation/international-tax-non-resident-enquiries.html