Before you begin
If you already have a business number and have registered for other CRA programs in the past (like GST/HST or Import/Export programs), apply under this account. It will attach your business information to your application and make the process faster. If you do not have a business number, you can apply online, call the CRA at 1-800-959-5525, or complete and mail a Form RC1.
Information to collect
According to the Canada Revenue Agency, to open a payroll program account, you need to collect some information about your business before applying. And, we can’t stress this enough—make sure the information is accurate. Even at its fastest, the CRA moves slowly, and inaccurate information will only slow the process further. You’ll need:
- your business number—the unique 9-digit number you received from the government when initially registering your business
- the date employees received their first wages (you can leave this blank if you don’t know exactly when)
- months covered for payroll of employees’ wages
- the type of pay period (for example, weekly, or quarterly)
- total number of employees
- payroll service name (if any) (e.g., ADP, QuickBooks, independent accountant/local bookkeeping business)
- country of the parent company or affiliate, if you are part of a foreign-owned corporation
- name of franchisor (if any)
- country of franchise’s head office (if any)
Next, from each of your employees, gather:
- their name, exactly as it appears on their Social Insurance card, as well as their Social Insurance Number
- a completed TD1 form, which contains their basic personal information and claim amounts that determine their income tax
- a form TP-1015.3-V if employees are Québec residents
Contact the CRA
Once you have all this information, contact the Canada Revenue Agency. You can either access the application form online, or phone the Canada Revenue Agency at 1-800-959-5525, Monday to Friday from 9 a.m. to 6 p.m. (except holidays). Make sure to do this in a timely manner. Even outside of tax season, the CRA is notoriously slow when it comes to processing paperwork, especially for programs you’ve never previously applied for. Once you’re set up, it’s relatively straightforward to begin making proper and regular remittances, thus keeping on the CRA’s good side come tax time.
