Self-Employed client needs to issue a T4A with an amount in Box 48. Does he need to get a Business Number first? Can he use his GST number for the Payer’s account number? And what about someone who doesn’t have a GST number.
TIA
You can use the same BN. It will have a suffix of RP0001 instead of the RT0001 for the GST account. If no GST number they can apply for a Business number without opening a GST account.
You won’t be able to file a T4A until you set up the RP account. But, if the client has a GST number, he HAS a business number - the BN is the first 9 digits of the RT or RP or RC account. You can set up the RP account via BRO (also available through RAC):
If the client doesn’t have a business number, you (or he) can set up the RP account at the same time. Follow the prompts. It’s not difficult.
Thanks. I wasn’t sure if he could just use the GST number and put RP instead of RT or if he had to officially register a payroll account. Also, thanks for the link.