How do you open a payroll account?

If you already have a business number (BN), you only need to add a payroll account to your existing BN. If you do not have a BN, you will need to register for a BN and a payroll account.

There are different methods you can use to register a BN and payroll account, choose the method that is more convenient for you.

Once you have registered, we will send you a letter confirming your BN, the accounts registered, and a summary of the information you provided.

It is important that you review this information. If you are asked to provide more information, make sure you reply. We can better serve you if we have complete and correct data on file for your business.

Contacts and authorized representatives

As a business owner, partner, director, trustee, or officer of a business, you can designate business account contacts, such as one or more employees, to discuss your account matters with us.  When registering using one of the methods above, we will ask you if you would like to add a contact. You can also add or delete a contact using one of these methods.

Note
For your protection, it is important to keep this information current.

If you want to authorize a representative from outside your business, such as an accountant, bookkeeper, lawyer, or a firm, you can:

• use our online Represent a client service;
• authorize reprensentative electronically through My Business Account; or
• complete Form RC59, Business Consent Form, or a letter of consent and send it to your tax centre.

This will allow us to communicate with your authorized representative.

Once you have your payroll account you can start hiring employees and calculating deductions.

Forms and publications

• Form RC2, The Business Number and Your Canada Revenue Agency Program Accounts
• Form RC1, Request for a Business Number (BN)
• Form RC1B, Business Number (BN) - Payroll Deductions Account
• Form RC59, Business Consent Form