![Larry Stolberg](https://www.taxconnections.com/taxblog/wp-content/uploads/L-S-8.4-2.png?resize=90%2C90&ssl=1)
Regulation 102 of the Income Tax Act (ITA) requires payroll withholding on income derived by virtue of employment. This applies to, say, a U.S. employer sending its employee to Canada to work on an assignment. Withholding would include income tax and contributions to the Canada Pension Plan (CPP) and Employment Insurance (EI).
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