Circus, fair, parade (Employment in)
If you paid or have employed a person in connection with a circus, fair, parade, carnival, exposition, exhibition, or other similar activity, except for entertainers, you may have to make deductions from the remuneration you pay to that person.
CPP contributions
Do not deduct CPP contributions from payments when that person meets both of the following conditions:
- is not your regular employee
- works for less than seven days in the year
Note
If your employee works seven days or more, the employment is pensionable from the first day of work. Deduct CPP contributions if your employee’s pensionable earnings are more than the CPP basic exemption for the same period.
For more information on when these types of employment are pensionable, go to Circus and fair.
EI premiums
Do not deduct EI premiums payment for the employment of a person in connection with a circus, fair, parade, carnival, exposition, exhibition, or other similar activity, except for entertainers, if both of the following apply for that person:
- is not your regular employee
- works for less than seven days in the year
Note
If the employee works seven days or more, the employment is insurable from the first day of work.
For more information on when these types of employment are insurable, go to Circus and fair.
Income tax
Deduct income tax from the remuneration the employee received from the first day worked. Use the payroll deductions table that applies to the period during which the employee was paid.
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