Indigenous Payroll Compliance Checklist

Section 87 exemptions involve eligibility documentation, prorated calculations, CPP and EI treatment and year-end reporting. One missed step means over-taxed employees or CRA reassessments. This free checklist walks your payroll team through all of it.

What’s inside

• The documentation to collect before the first pay: registration confirmation, the TD1-IN and how to record your exemption determination.
• Per-pay-run checks: the quick review that catches errors before employees see them.
• CPP and EI treatment, decoded: what’s exempt, what isn’t and where teams most often slip.
• When circumstances change: what to update when an employee’s work location shifts.
• Year-end reporting steps: Code 71, T4 treatment and the reconciliation to do before December.

Built for payroll administrators, bookkeepers and finance leaders at Indigenous organizations — and anyone who supports them.