Are you a trustee?

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

A trustee does the following:

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

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

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

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