New remitter

If you're a new employer or have never remitted Canada Pension Plan (CPP) contributions, Employment Insurance (EI) premiums, or income tax deductions before, you must apply for a Business Number (BN) if you don't already have one, and register for a payroll deductions account. To find out how to apply for a BN and register a payroll account, see Opening a payroll account.

For more information on your responsibilities as an employer, see Employer's responsibilities. If you still need help calculating or remitting your deductions after reading these pages, you can call 1-800-959-5525.

New employers are considered regular remitters.  See Regular remitter, to find out the due date and more information.

When you make your first payment, send a cheque or money order to your tax centre. Make the cheque or money order payable to the Receiver General, and print your BN on the back. Include a letter stating:

• that you are a new remitter;
• the period your remittance covers;
• your complete employer name, address, and business telephone number; and
• your Business Number.

After you make your first remittance, we will send you a remittance form in the mail for your next remittance, and continue to send you one each time we receive your payment.

If you do not receive a form in time for your next payment, send in the payment as described above. In your letter, be sure to indicate that you did not receive your remittance form.

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