If you’re an employer, trustee, or payer of other amounts related to employment, you’re required to open a payroll program account with the CRA to make the appropriate remittances to the government. Throughout the book, we’ll make sure to keep the focus solely on you, the employer.
If you already have a business number and have previously registered for other CRA program accounts like GST/HST or import/export programs, simply attach a payroll account to your existing accounts. If you don’t have a business number, you can register online through the Business Registration Online service, contact the CRA by phone, or mail Form RC1 to your nearest tax service office or tax centre.
Your first step to opening a payroll program account is to collect the following information about your business¹:
Then collect the following from each of your employees: