5.1 Employer registration

Canada

Commentary

5.1 Employer registration

An employer is someone who:

• pay salaries, wages (including advances), bonuses, vacation pay, or tips to employees
• provide taxable benefits to employees

An individual is an employee if the worker and the payer have an employer-employee relationship.

Businesses operating in Canada need to register for a business number. Employers should also register for 'My Business Account' with the CRA. This is a secure

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Settlor-interested trusts

Carried-forward losses restriction

Ministers of religion

Indexation allowance and rebasing

VAT registration ― artificial separation of business activities (disaggregation)

BPR ― trading and investment businesses

Spouse exemption from inheritance tax

Inter-spouse transfer

Supplies of goods and services connected with education

Exemption ― overview ― items exempt from VAT in the UK

Relief for employee share schemes

Exemption ― burial and cremation

VAT registration ― change of VAT registration details

Transferable tax allowance (also known as the marriage allowance)

Self assessment ― estimates and provisional figures

Reverse charge ― buying in services from outside the UK

Married couple’s allowance

UK VAT invoice requirements

Fuel-related payments / mileage payments

Company cars

Web page updated on 17 Mar 2025 16:44

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5.1 Employer registration

Canada