1. BE AN EMPLOYER: Canada Revenue Agency (CRA) generally consider you to be an employer if you pay salaries, wages, bonuses, tips or provide taxable benefit such as allowances to your employees. 2. REGISTER FOR PAYROLL ACCOUNT: If you pay salaries or wages; tips or gratuities; bonuses or vacation pay or provide benefits or allowances to employees, you MUST register for Payroll program account for your business. In order to register payroll program you need to have a business