Opening and using a CRA payroll account
A payroll (RP) account is how remittances and T4 reporting are tracked. Registration mistakes show up later as remittance or filing problems.
Why the account exists
When you pay employees, you generally need a payroll program account under your business number to remit source deductions and file slips. Operating without one, or remitting to the wrong account, creates messy statements later.
How registration usually works
Registration is done through CRA business channels. You receive an RP account identifier and remittance schedules based on your expected average withholdings. Frequency (for example monthly vs more often) can change as your payroll grows.
Deadlines to watch
Remittance due dates tied to your schedule, annual slip filing deadlines, and any demand letters if an account was expected but not opened. Missing the first remittances often triggers follow-up mail.
What to gather
Business number documents, employee start dates, estimated monthly withholdings, and banking details for remittances. Keep confirmation of the RP suffix once issued.
Important limits
Informational only. Registration and classification questions should be confirmed with an advisor or the official CRA pages for your situation.