Are you a trustee?

A trustee includes a liquidator, a receiver, a receiver-manager, a trustee in bankruptcy, an assignee, an executor, an administrator, a sequestrator, or any other person who does a function similar to the one a trustee performs.

A trustee does both of the following:

  • authorizes a payment or causes a payment to be made for another person
  • administers, manages, distributes, winds up, controls, or otherwise deals with another person's property, business, estate, or income

Note

The trustee is jointly and severally, or solidarily, liable for deducting and remitting the income tax, Canada Pension Plan contributions, and employment insurance premiums for all payments the trustee makes.

Are you a trustee, an employer, or a payer?

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