In Canada, host families who employ au pairs must deduct and remit taxes to the Canada Revenue Agency (CRA). This includes income tax, Employment Insurance (EI), and Canada Pension Plan (CPP). Host families must also register with the CRA as an employer. If you hire a caregiver, baby-sitter, or domestic worker, you may be considered to be the employer of that person. As an employer, you have responsibilities in the employment relationship between you and the person. For more information check the information from CRA

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