Are you a payer of other amounts related to employment?

A payer of other amounts can be an employer, trustee, estate executor, liquidator, administrator, or a corporate director that pays any of the following types of income:

• pension or superannuation;
• lump-sum payments;
• self-employed commissions;
• annuities;
• retiring allowances;
• patronage allocations;
• RESP accumulated income payments;
• RESP educational assistance payments;
• group term life insurance taxable benefit for former employees or retirees;
• fees or other amounts for services; or
• other income such as research grants, certain payments under a wage-loss replacement plan, death benefits, and certain benefits paid to partnerships or shareholders.

For more information on these payments, see Special payments.

If you determine that you are a payer, but the total amount you paid to an individual in a calendar year is less than $500 and you did not have to deduct any income tax (see "Special payments"), then you don't have any payroll to do (as long as you are not an employer or a trustee).

Are you a payer, an employer or a trustee?

• If no, payroll will not apply.
• If yes, you have to follow the payroll requirements. See Opening a payroll account.