Statement of Account for Current Source Deductions – PD7A (Regular and Quarterly Remitters)

The Canada Revenue Agency (CRA) issues **Form PD7A – Statement of Account for Current Source Deductions** to employers classified as regular or quarterly remitters. This form combines an account statement with a remittance voucher for the next payment period. Official source: CRA – Statement of Account for Current Source Deductions .

What Is Form PD7A?

Form **PD7A** is a combined statement of account and remittance voucher that the CRA sends to regular and quarterly remitters after receipt or processing of a payment for *current source deductions* such as payroll deductions. If you remit electronically, you may not receive a paper PD7A.

Contents of PD7A

A PD7A typically includes:

Your employer account number and business name
Date and summary of current source deductions
Balance owing and payment history for the remitting period
A remittance voucher for the next remittance due

Use the included voucher when remitting to ensure your payment is correctly applied to your payroll source deductions account.

Who Receives PD7A?

The CRA issues PD7A to employers who are classified as **regular** or **quarterly remitters**. These remitter types are based on your average monthly withholding amount (AMWA) and compliance history. Regular remitters typically remit monthly, while quarterly remitters remit once every three months.

When You Receive a PD7A

A PD7A is generated and sent after a payment for current source deductions is processed in the CRA system or when a PD7A reply is processed. It provides a snapshot of your remittance history and shows the next remittance voucher information.

What to Do If You Receive PD7A

If you receive a PD7A in the mail, use it to remit your upcoming source deductions. If you prefer to receive PD7A forms online, you can choose electronic delivery via CRA mail services or view statements through **My Business Account** or **Represent a Client**.

Electronic Remitting and Statements