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How payroll works

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 us. You then report the employee's income and deductions on the appropriate information return.

See Employer Responsibilities -The payroll steps for a definition of the above terms, and to find out what to do for each step.

If you are operating in Quebec, you also have provincial requirements. See Revenu Québec.

Topics for How payroll works

Employer Responsibilities - The payroll steps Penalties, interest, and other consequences
Opening a payroll account Changing your business status
CRA's and HRSDC's responsibilities for the administration of the CPP and the EI Acts Life events for employees

Forms and publications

Date Modified: 2007-01-02

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Important Notices