How to Remit (Pay) Payroll Deductions & Contributions – Canada Revenue Agency (CRA)
Learn how employers must remit payroll source deductions and contributions to the Canada Revenue Agency (CRA). This page explains payment options, requirements at Canadian financial institutions, nil remittances, handling balances owing, consequences of late payments, and methods based on remitter type. Official source: CRA – How to Remit (Pay) .
Payment Methods Based on Your Situation
Employers can use different methods to remit payroll source deductions and contributions depending on their remitter type and circumstances. Methods include online remittance, at Canadian financial institutions, nil remittance reporting, and telephone services for reporting nil amounts.
Reporting a Nil Remittance
If you have no payroll deductions to remit (e.g., no employees or only seasonal workers), you can report a nil remittance electronically, by phone using the CRA’s TeleReply automated service, or by mail for regular and quarterly remitters.
- Electronic reporting via CRA sign‑in services.
- TeleReply phone service at 1‑800‑959‑2256 — immediate confirmation for nil remittances.
- Mail options using remittance vouchers or written instructions for regular/quarterly remitters.
Making Payments at a Financial Institution
To pay payroll deductions at a Canadian financial institution, use the original remittance voucher with magnetic encoding. Photocopies or faxes are not accepted. Make the payment by the due date, even if you do not have the current voucher.
Special Situations: Balances Owing
If you have a balance owing (arrears), keep your payment for arrears separate from current remittances. Use arrears remittance vouchers (e.g., Form PD7D(AR)) or follow CRA instructions for payment to ensure proper application to your account.
Consequences of Late or Incorrect Payments
If you remit late or use the wrong method, the CRA may apply penalties and interest. For accelerated remitters, specific penalty rules can apply depending on when and how the payment was made. Penalty and interest details are outlined on CRA penalty pages.
What Happens If You Remit Using Wrong Method
Paying with the wrong remittance method may result in penalties. For accelerated remitters, penalties vary depending on timing relative to due dates. For example, payments made on the due date but not at a financial institution can incur a 3 % penalty.
