25 November 2021 CTF Roundtable Q. 10, 2021-0911861C6 - Regulation 100(4)(a) and Payroll Deductions -- summary under Paragraph 100(4)(a)

Mr. Y, pre-pandemic, had reported to work at the PEI office of a national company and then, with the pandemic, commenced to work remotely from his PEI home (without authority to contract for the company) and (as before) is paid by the payroll department in the company’s Ontario office. CRA indicated that, pursuant to Reg. 100(4)(a) - which deems an employee, who is not required to report for work at any establishment of the employer, to report for work at the establishment from which the employee’s salary and wages are paid – Mr. Y would be treated as if he reported to work in Ontario, so that source deductions would be made at the Ontario rates.