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.
Services and information
Forms and publications
- Form RC366, Direct Deposit Request for Businesses
- Guide RC4120, Employers' Guide - Filing the T4 Slip and Summary
- Guide RC4157, Deducting Income Tax on Pension and Other Income, and Filing the T4A Slip and Summary
- Guide T4001, Employers' Guide - Payroll Deductions and Remittances
- Guide T4130, Employers' Guide - Taxable Benefits and Allowances
- Video series:
Payroll Information for a New Small Business| 1:06 min.
Payroll basics - How payroll works| 36:32 min.
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