What should you do if your business suspends or resumes its operations?

If your business suspends its operations, whether you resume operations during the same calendar year or not, follow these steps:

Step 1

Inform us by using the "Provide a nil remittance" service through My business Account or through Represent a Client, by calling our TeleReply service, or by sending your completed remittance form and indicating when you expect to make deductions next.

Step 2

You may have to issue a Record of Employment for each former employee. See How to complete the Record of Employment (ROE) form.

Step 3

If you know that an employee will not be returning to work for you, we suggest that you calculate the employee's earnings for the year to date and give the employee a T4 slip. Include the information from that T4 slip in your T4 return when you file it on or before the last day of February of the following year.

For more information on filing requirement, see T4 – Information for employers.

Resume operations

To resume your payroll program account, all you need to do is start remitting as you used to do.

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