Canada Revenue Agency
www.cra.gc.ca
Businesses > Payroll > How payroll works
See the information below to find out what you should do when you are in one of these situations.
What should you do if you change your legal status?
What should you do if your business goes through a restructure or reorganization?
What should you do if you become insolvent?
What should you do if your business suspends or resumes its operations?
Other changes to your business