Payroll overview

You have to make deductions on amounts you pay if you are an employer, a trustee or a payer. After you have made the deductions, you have to remit these deductions, plus your share, to the CRA. You then report these amounts on the appropriate information return.

Multimedia

  • Video series: Payroll Information for a New Small Business  | 1:06 min.
  • Webinar: Payroll basics - How payroll works | 36:32 min.
Report a problem or mistake on this page
Please select all that apply:

Privacy statement

Thank you for your help!

You will not receive a reply. For enquiries, contact us.

Date modified: