Source-Deductions-and-Remittances

Nine-digit CRA identifier that anchors payroll program accounts and employer-side payroll registration.

CRA payroll account structure, remitter categories, due dates, and payment workflow after each pay run.

15-character CRA payroll account built from the business number, RP program code, and reference number.

CRA statement-of-account and remittance-voucher form issued to regular and quarterly remitters for current source deductions.

CRA remitter category for employers that must remit more often than monthly, using Threshold 1 or Threshold 2 due-date cycles.

Employer payment of source deductions and related employer amounts to the CRA after payroll creates the liability.

CRA remitter category for qualifying small employers that remit payroll amounts four times a year instead of monthly or accelerated.

CRA remitter category for employers on the standard monthly payroll remittance schedule, usually due on the 15th of the next month.

Deadline for CRA payroll remittances, determined by remitter type and the remitting period in which employees were paid.

CRA classification that sets whether payroll is remitted monthly, quarterly, or on accelerated Threshold 1 or Threshold 2 cycles.

CRA accelerated remitter category with tighter remittance timing than a regular remitter schedule.

Highest accelerated CRA remitter category, with the fastest payroll remittance timing after each run.