Once you know that you are an employer, trustee or payer, you will need to open a payroll program account to remit your deductions.

Forms and publications

• Guide RC4110, Employee or self-employed?
• Form RC1, Request for a Business Number
• Form RC366, Direct Deposit Request for Businesses

Related topics

• Employing a caregiver, baby-sitter, or domestic worker - Find out if you are considered to be the employer of that person.
• Employee or Self-employed? - Find out if the employment arrangement between the worker and the payer is an employer-employee or business relationship
• Direct deposit - Find out how to request direct deposit