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.


  • Video series: Payroll Information for a New Small Business  | 1:06 min.
  • Webinar: Payroll basics - How payroll works | 36:32 min.
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