After you register

On this page

• What to expect from the Canada Revenue Agency (CRA)
  • Reference number
  • Business number
  • Payroll account number
  • Remittance forms
• When to open a separate payroll account
• What to do if you have a business in Quebec
• What to do if you are a non-resident employer with non-resident employees working in Canada

What to expect from the Canada Revenue Agency (CRA)

Reference number

You will receive a reference number after you submit your online registration form. You can use this reference number to ask about the status of your registration.

The CRA may contact you by phone to collect or validate information. When the CRA contacts you, they will identify themselves as CRA agents using information from your registration request. The CRA will also give you instructions that will allow you to validate that you are speaking to a CRA agent.

Business number

If you did not already have a business number (BN), you will receive one once the CRA reviews and validates the information you provided. The CRA may contact you by phone or send you a letter with your BN.

You will also be emailed a registration package. This package includes general information about registration and additional forms you may need. The CRA will also send you a separate e-mail with links to tax guides and general tax information.

Payroll account number

If you already have a business number, the payroll account will be added once the CRA has reviewed and validated the information that you have provided. The CRA will send payroll specific references and information if you have requested it as part of requesting a payroll account number.

Remittance forms

You will receive a remittance form in the mail after you register your payroll account. This can be used for your next remittance. If you do not receive a form in time for your next remittance, send in your remittance by the due date.

New employers are considered regular remitters. Send your remittance monthly unless the CRA tells you to remit using a different frequency.

Learn more: Remit (pay) payroll deductions and contributions

When to open a separate payroll account

You can request a separate RP account under your existing business number (BN) for many reasons, including administrative convenience. For example, you can request a separate payroll (RP) account to be opened under your existing BN for employees participating in a wage-loss replacement plan for short-term disability.

You must apply for the reduced employment insurance (EI) premium rate through Employment and Social Development Canada (ESDC). Once approved by ESDC, you must let the CRA know which account will be assigned as the Reduced EI premium rate account.

Once the additional RP account is created, you must contact ESDC to have the reduced rate applied to the account.

Learn more: How to reduce the EI premium rate if you provide your employees with a short-term disability plan

What to do if you have a business in Quebec

If you have a place of business in Quebec, in addition to registering for source deductions with the CRA, you may have to register with Revenu Québec.

Learn more: Registering for source deductions – Revenu Québec

What to do if you are a non-resident employer with non-resident employees working in Canada

If you have a place of business outside Canada and you are sending non-resident employees to work in Canada, you may become a qualifying non-resident employer by filling out Form RC473, Application for Non-Resident Employer Certification.

Learn more: Non-resident employer certification.