Federal Payroll Deductions Account

A Federal Payroll Deductions Account is required for businesses which pay salary, wages, advances, bonuses, vacation pay or tips to their employees.  Payroll deductions requirements also apply to dividends, employee benefits such as board and lodging, and to non-resident workers who are hired to perform services in Canada.

Please note that issuance of a Payroll Deductions Account can take 2-3 weeks, depending on the government's workload at the time that the application is submitted.