New remitter

If you are 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) and register for a payroll account with us, if you don't already have one. 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 need help calculating or remitting your deductions, call 1-800-959-5525.

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

If you do not have a payroll account number, or you have not received a remittance form in time to make your first remittance, send a cheque or money order to your tax services office or 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 account number.

We will send you a remittance form in the mail after you register and after each subsequent remittance. If you do not receive a form in time for your next remittance, send in your remittance as described above. In your letter, be sure to indicate that you did not receive your remittance form.

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