What should you do if your business suspends or resumes its operations?

If your business suspends its operations and will be resuming during the same calendar year, follow these steps:

Step 1

Call 1-800-959-5525 to notify us that you are suspending your operations and when you expect to resume. Otherwise, we will expect you to continue to remit payroll deductions and file returns. You may also use our TeleReply service or complete the back of your PD7A.

Step 2

You may have to prepare a Record of Employment for each former employee. See How to complete the Record of employment.

Step 3

If you know that an employee will not be returning to work for you, we suggest that you calculate the employee's earnings and deductions for the year to date, and give the employee his or her T4 slip. Keep our copy of the slip and include it with your T4 Summary when you file it by the last day of February of the following year.

If your business suspends its operations and will not be resuming in the same calendar year follow the steps above.

We also suggest that you calculate the employee's earnings and deductions for the year to date, and give the employees their T4 slips. For information on filing requirement, see Completing and filing information returns.

Resume operations

To resume your payroll account, all you need to do is start remitting as you use to do.