The payment type most clearly not subject to all statutory deductions is directors’ fees. CRA guidance on directors’ fees shows they are treated as a special payment with distinct deduction rules, and (depending on the situation) they may not have CPP, EI, and income tax all apply in the same way as normal employment earnings.

By contrast, retroactive adjustments and performance bonuses are treated as taxable remuneration where CRA’s tools (like PDOC) calculate CPP contributions, EI premiums, and income tax on those payments (up to annual maximums).

“Vacation pay when no time was taken” is also treated as a non-periodic payment and is included in CRA payroll deduction formulas as a type of amount on which statutory deductions are calculated (again, subject to annual maximums for CPP/EI).

So, among the options listed, directors’ fees are the one that would not necessarily be subject to all statutory deductions in the standard way.