How do you open a payroll program account?

If you already have a business number (BN), you only need to add a payroll program account to your existing BN. If you don't have a BN, you must ask for one and register for a payroll program account before the date your first remittance is due.

There are different methods you can use to register a BN and payroll program account; choose the method that is more convenient for you.

Once you have registered, we will send you a letter confirming your BN, the program accounts registered, and a summary of the information you provided.

It is important that you review this information. If you are asked to provide more information, make sure you reply. We can better serve you if we have complete and correct data on file for your business.

Contacts and authorized representatives

As a business owner, partner, director, trustee, or officer of a business, you can authorize representatives, including your employees, an accountant, a bookkeeper, a lawyer, a payroll provider, or a firm to act on your behalf.

You can authorize a representative (including an employee) by selecting "Manage representatives" in My Business Account or by sending a completed Form RC59, Business Consent, to your tax centre. Online authorization gives your representative immediate access to your business accounts.

The "Authorize or manage representatives" service lets you view the representatives we have on record for your business, as well as add, modify or cancel a representative’s authorization.

Alternatively, your representative can submit an authorization request or delete an authorization online through Represent a Client.

Representatives can access most of the services offered in My Business Account through Represent a Client.

Once you have your payroll program account you can start hiring employees and calculating deductions.

Forms and publications

• Booklet RC2, The Business Number and Your Canada Revenue Agency Program Accounts
• Form RC1, Request for a Business Number
• Form RC1B, Business Number - Payroll Account Information
• Form RC59, Business Consent
• Form RC366, Direct Deposit Request for Businesses

Date modified:

2017-01-25