Payroll deductions in Canada include federal and provincial taxes, Canada Pension Plan (CPP) contributions, Employment Insurance (EI) premiums, and any other deductions as required by law or as agreed upon between the employer and employee.

The federal tax rate in Canada is 15% on the first $53,359 of taxable income, and the top tax rate of 33% kicks in at $235,676. Each province and territory also have its own tax rate.

Employers are required to process payroll on a regular basis, typically every pay period. The frequency of pay periods can vary, but it is typically weekly, bi-weekly, or monthly.

Employers are required to keep accurate records of all payroll information, including employee names, addresses, social insurance numbers, gross and net pay, deductions, and contributions to the CPP and EI.

Employers are required to file a T4 slip for each employee by the last day of February, and file T4 summary by the same date. Deadlines for remitting payroll taxes to the Canada Revenue Agency may vary depending on the frequency of payroll, but typically due on the 15th of the following month.

In Canada, vacation pay is typically calculated as a percentage of an employee's gross wages. The percentage varies by province but is generally between 4% and 6%. To calculate vacation, pay, you would multiply the employee's gross wages by the relevant percentage for their province. It is important to comply with local laws regarding minimum and maximum vacation pay.