How will the Canada Revenue Agency (CRA) calculate my EI premiums?

The CRA will calculate your EI premiums based on your net self-employment earnings, as calculated under the Income Tax Act. If you are a shareholder of a corporation and you control more than 40 percent of that corporation's voting shares, the CRA will calculate your EI premiums based on the amount of what would have been your insurable earnings from that employment if the earnings had been insurable. Insurable earnings include most of the types of compensation that employers provide to their employees.

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