As per the Canada Revenue Agency (CRA) Business Expenses As the employer, you can deduct your part of the following amounts payable on employees' remuneration:
- CPP or QPP contributions
- employment insurance (EI) premiums
- Provincial parental insurance plan premiums, which is an income replacement plan for residents of Quebec (visit Revenu Québec for details)
- workers' compensation amounts for your employees
It does not indicate that you can claim 50% of the employer contribution as you are not an employer due to the lack of employees. For further clarification please call the CRA at 1-800-959-8281.
Thank you for choosing TurboTax.
