A trustee, an employer, or a payer of other amounts related to employment has to register for a payroll account and follow the payroll requirements.
what source deductions do you have to withhold and remit
Any combination of below items has to be withheld and remitted to the CRA:
Canada pension plan (CPP) contribution
Employment insurance (EI) premiums
Federal, provincial or territorial income tax
Quebec-specific source deductions
what is a payroll program account
An account number assigned to either a trustee, an employer or a payer of other amounts related to employment to identify themselves when dealing with the Canada Revenue Agency.
when do you have to open a payroll program account
The payroll program account has to be registered before the first remittance due date, which is the 15th day of the month following the month in which you began withholding deductions from your employee's pay.
US & Canada Tax - Lily Lo CPA Professional Corporation - Edmonton, Alberta