Services and information
Summary of payroll, what you need to do as an employer, penalties and interest, and opening a payroll account.
Open a payroll account, change an existing account, or close an account.
Calculate payroll deductions, remit contributions, and view payroll information for employees.
Complete and file information returns (summaries and slips).
Remit payroll deductions, learn the difference between remitter types, and choose a remittance method.
Learn the difference between benefits and allowances, and calculate the value of a benefit.
What we are doing
Laws and regulations
- Employment Insurance Act (Parts IV and VII)
- CPP/EI Rulings
- Canada Pension Plan (Part 1)
- Income Tax Act
- RC4110 - Employee or self-employed?
- T4001 - Employers' guide - payroll deductions and remittances
- T4130 - Employers' Guide - Taxable Benefits and Allowances
- RC4120 - Employers' guide - filing the T4 slip and summary
- TD1 - Personal tax credits return
- T4 - Statement of remuneration paid
- T2200 - Declaration of conditions of employment
- T4SUM - Summary of remuneration paid
Improving services for businesses
See how the CRA is making it easier for employers to meet their payroll obligations.
Listen to podcasts that provide assistance for employers with their payroll obligations.
This webinar series provides assistance to employers with payroll questions.
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