Canada Revenue Agency
www.cra.gc.ca
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Payroll
Important notice
If you received a failure to pay notice and you have already made a payment, please do not cancel your payment. We are currently experiencing delays with some payments being processed. Your payment will be processed as soon as possible.
If you are a payroll remitter, we encourage you to make your next remittance electronically or use remittances vouchers (PD7A) you have on hand.
As an employer, trustee, or payer, you are responsible for deducting Canada Pension Plan (CPP) contributions, Employment Insurance (EI) premiums and income tax from remuneration or other types of income you pay, remitting them to us and reporting them on the applicable slips.
To get quick and easy access to new payroll deductions tables and other recently announced tax information, you can subscribe, free of charge, to one or more of these electronic mailing lists.
What's new
Watch Payroll videos.
Forms and publications
- Guide T4001, Employers' Guide - Payroll Deductions and Remittances
- Guide T4130, Employers' Guide - Taxable Benefits and Allowances
- Guide RC4120, Employers' Guide - Filing the T4 Slip and Summary
- Guide RC4157, Deducting Income Tax on Pension and Other Income, and Filing the T4A Slip and Summary
- Guide RC4110, Employee or Self-Employed?
- Form RC59, Business Consent Form
- Form RC366, Direct Deposit Request - GST/HST, Payroll and/or Corporation Income Tax
Related topics
- General Information - Forms and other publications related to payroll
- Authorizing a business representative
- How to request direct deposit
Multimedia
- Video series: Payroll Information for a New Small Business
