How to open a payroll account
A payroll account is required to identify your business or organization when you remit payroll deductions.
What  is a payroll account? 
  When  do you have to open a payroll account?
If you don’t have a business number, you’ll get it as you open a payroll account.
What you need before you start
You must have the following information to open a payroll account:
- date employees received their first wages
 - months covered for payroll of employees' wages
 - type of pay period (for example, weekly, quarterly)
 - number of employees
 - payroll service name (if any)
 - country of the parent company or affiliate, if you have a foreign owned corporation
 - name of franchisor (if any)
 - country of franchise's head office (if any)
 
Other ways to apply
Mail or fax: complete and send this form to your nearest tax service office (TSO) or tax centre (TC).Form RC1B, Business Number – Payroll Account Information
Phone: 1-800-959-5525 Monday to Friday (except holidays) from 9 am to 6 pm.