You must have a payroll program account in order to remit the income tax deducted from payments made to non-residents for services rendered in Canada.
If you already have a 9-digit Canada Revenue Agency (CRA) business number (BN), but have never remitted income tax deductions before, you only need to add a payroll program account to your existing BN. However, if you do not have a BN, you have to apply for one and register for a payroll program account.
There are various methods available to register for a BN and a payroll program account. For more information on the BN and CRA business accounts, go to Registering your business or see Guide RC2, The Business Number and Your Canada Revenue Agency Program Accounts.
Once you are registered, we will send you a letter confirming your business number, as well as a summary of the information you have provided.
When you make your first payment, send it to any tax centre. Make the it payable to the Receiver General, and print your payroll program account number on it.
Include a letter stating:
- you are a new remitter
- the period the remittance covers
- your business name, address, and telephone number
- your payroll program account number
After you make your first remittance, we will send you a remittance voucher for your next payment.
If you need help in calculating or remitting your deductions, call 1-800-959-5525.
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