When you start your own business and hire your employees, you need to open a payroll account with the Canada Revenue Agency before you can pay your employees. You also need a payroll account to make mandatory deductions, including Canada Pension Plan and Employment Insurance. To open a payroll account, take the following steps:
Register for a Business Number if you don’t already have one.
To register for a payroll account online, go to the Business Registration Online website.
To register by mail or by fax, download the RC1B form from the CRA website. Mail or fax the completed form to a tax service office near you.
To register by phone, call CRA’s business enquiries at the phone number listed on the CRA website.