How payroll works

You have to make deductions on amounts you pay if you are an employer, a trustee or a payer. After you have made the deductions, you have to remit these deductions, plus your share, to us. You then report the employee's income and deductions on the appropriate information return.

See What are the payroll steps for a definition of the above terms, and to find out what to do for each step.

If you are operating in Quebec, you also have provincial requirements. See Revenu Québec.

Forms and publications

• Deducting Income Tax on Pension and Other Income, and Filing the T4A Slip and Summary Form (RC4157)
• Employers' Guide - Payroll Deductions and Remittances (T4001)
• Employers' Guide - Taxable Benefits (T4130)