Are you a trustee?

A trustee includes a liquidator, a receiver, a receiver-manager, a trustee in bankruptcy, an assignee, an executor, an administrator, a sequestrator, or any other person who does a function similar to the one a trustee performs.

A trustee does the following:

• authorizes a payment or causes a payment to be made for another person; and
• administers, manages, distributes, winds up, controls, or otherwise deals with another person's property, business, estate, or income.

Are you a trustee, an employer, or a payer?

• If no, payroll will not apply.
• If yes, you have to follow the payroll requirements. See Opening a payroll program account.

Date modified:

2017-01-25