Source Deductions

Every person, business or other organization in Canada that employs one or more people must register for and make employer source deductions. This includes even the small, one-person corporation, if the owner draws any salary or wage. However, a proprietorship that does not have any other employees, and a partnership in which only the partners are working, does not register for source deductions.

In these cases, the people are considered by Canada Revenue Agency to be self employed, and any remittances made will be in conjunction with personal income tax returns. It is the employer's responsibility to contact the nearest Source Deduction office to apply for a Business Number. The application will normally be taken over the phone. You will be sent an employer's kit along with official notification of your registration number.

The kit will include a guide book, payroll deduction tables, remittance forms, T4s, TD1s, a T4 Summary form and a consent form for access to employer information. If you do not have employees and are calling to find out what you might have to do, simply ask them to send you an employer's kit, but remember that this will not include an application form unless it is specifically requested.

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