When you start your own business and hire your employees, you need to open a payroll account with the Canada Revenue Agency (CRA) before you can pay your employees. You also need a payroll account to make mandatory deductions, including Canada Pension Plan and Employment Insurance. Here is how to open a payroll account:
- 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.