CRA payroll account (RP account)

A CRA payroll account (RP account) is the account you use to send the CRA income tax, CPP and EI taken from pay. You need one before your first remittance.

Also called: RP account, payroll program account, payroll deductions account, business number RP

What CRA payroll account (RP account) means

A payroll program account, often called an RP account, is the account the Canada Revenue Agency (CRA) gives you for payroll. You use it to send in (remit) the income tax, Canada Pension Plan (CPP) contributions and Employment Insurance (EI) premiums you deduct from employees' pay, along with your own share as the employer.

It is attached to your business number (BN), the 9-digit number the CRA uses to identify your business. The RP account number is your BN, then the letters RP, then a 4-digit reference number, for example 123456789 RP 0001.

If you hire your first employee, plan to open an RP account before the first payroll, so your first remittance has an account to go to.

How it works

The CRA says you may need to register for a payroll account if you are an employer, a trustee, or someone else who pays amounts related to employment. If you already have a BN (for example for GST/HST or corporate income tax), you only add a payroll account to it. If you have no BN, you ask for one and register the payroll account at the same time.

Register before the date your first remittance is due. Since 3 November 2025, new BN and program account registrations must be done online through Business Registration Online, which you reach through a CRA account. If you cannot register online, the CRA provides a form to mail.

Once the account is open, the payroll deductions you send go to that RP number, and the CRA uses it to track what you have remitted and what you owe.

If your business changes its legal form or reorganizes, the CRA treats you as a new employer, and you may need a new BN and a new payroll account. Check with the CRA before the change takes effect.

Is it the same in every province?

The payroll account is a federal CRA account and works the same way in every province and territory. Quebec has its own provincial payroll system, so employers with staff in Quebec should check Revenu Québec's requirements as well.

Example: A first hire in Kentville

Grace has run a one-person bookkeeping practice in Kentville, Nova Scotia, for four years and already has a business number for GST/HST. In January she hires her first assistant, starting 1 February.

Before the first pay day, Grace logs in to her CRA account and adds a payroll program account to her existing BN through Business Registration Online. Her new account number ends in RP 0001. When she sends her first deductions in March, she uses that number.

Payroll in the Staffkin HR Suite

The Staffkin HR Suite includes a payroll module. Book a demo to see whether it fits the way you run payroll.

Book a demo

Free tools and guides for this

Questions about CRA payroll account (RP account)

Do I need a payroll account for one employee?

Yes. If you pay an employee, you need a CRA payroll program account to remit the income tax, CPP and EI you deduct, even for a single part-time worker.

How do I open a CRA payroll account?

Register online through Business Registration Online in your CRA account. If you already have a business number, you add the payroll account to it.

What does RP stand for?

RP is the CRA's code for the payroll deductions program. Your payroll account number is your business number followed by RP and a 4-digit reference, such as 123456789 RP 0001.

Official sources

General information for Canadian employers, not legal advice. Rules differ by province and territory and change over time, so check with your provincial employment standards office (or the federal Labour Program if you are federally regulated) before you rely on it. See employment standards by province.

Checked against official sources on 4 November 2026.