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vickyp
Keymaster
Post count: 2894

Yes. T4s are required in both cases.
What are termed the de minimis rules have two parts. A T4 is required if either of these conditions is met:

  • The taxable income exceeds $500; or
  • EI, CPP or income tax source deductions should have been taken.

Since EI is now on a first dollar basis, insurable earnings over roughly 60 cents (.01 / the current EI employee rate 0.0166) triggers the need for a T4 and hence putting a person on payroll.