Source Deductions & Remittances

This section covers the employer-side payroll work that starts after a pay run is calculated. It explains the CRA account structure, the remitter category attached to the account, and the timing rules that control when payroll amounts must be sent to the CRA.

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• Business Number explains the employer identifier used in Canadian payroll administration.
• Payroll Program Account explains the 15-character CRA payroll account under the business number.
• Remitter Type explains the classification that affects remittance timing.
• Regular Remitter explains the standard monthly remittance schedule category.
• Accelerated Remitter explains the faster remittance category many growing employers eventually encounter.
• Threshold 1 Accelerated Remitter explains the lower accelerated remittance category.
• Threshold 2 Accelerated Remitter explains the higher accelerated remittance category.
• Quarterly Remitter explains the qualifying four-times-a-year schedule category.
• Remittance Due Date explains how pay dates, remitting periods, and remitter type set the deadline.
• Payroll Remittance explains the act of sending deducted amounts and related employer amounts to the CRA.
• PD7A explains the statement-and-voucher form regular and quarterly remitters may receive from the CRA.

Questions This Section Answers

• What is the difference between a business number and a payroll program account?
• What does the RP part of a payroll account mean?
• How does remitter type affect remittance timing?
• What does accelerated remitter mean compared with regular remitter?
• What is the difference between Threshold 1 and Threshold 2 accelerated remitter status?
• How is a regular remitter different from a quarterly remitter?
• What does payroll remittance actually include after a run is finished?
• What is a PD7A and who still receives it?

Continue To

• Statutory Deductions for the amounts payroll withheld from the employee.
• Year-End Slips & Reporting for how payroll records later appear in slips and summaries.
• Pay Statement & Pay Run for the processing records that exist before remittance happens.

In this section

• Accelerated Remitter
  CRA remitter category for employers that must remit more often than monthly, using Threshold 1 or Threshold 2 due-date cycles.
• Business Number
  Nine-digit CRA identifier that anchors payroll program accounts and employer-side payroll registration.
• Payroll Program Account
  15-character CRA payroll account built from the business number, RP program code, and reference number.
• Payroll Remittance
  Employer payment of source deductions and related employer amounts to the CRA after payroll creates the liability.
• PD7A
  CRA statement-of-account and remittance-voucher form issued to regular and quarterly remitters for current source deductions.
• Quarterly Remitter
  CRA remitter category for qualifying small employers that remit payroll amounts four times a year instead of monthly or accelerated.
• Regular Remitter
  CRA remitter category for employers on the standard monthly payroll remittance schedule, usually due on the 15th of the next month.
• Remittance Due Date
  Deadline for CRA payroll remittances, determined by remitter type and the remitting period in which employees were paid.
• Remitter Type
  CRA classification that sets whether payroll is remitted monthly, quarterly, or on accelerated Threshold 1 or Threshold 2 cycles.
• Threshold 1 Accelerated Remitter
  CRA accelerated remitter category with tighter remittance timing than a regular remitter schedule.
• Threshold 2 Accelerated Remitter
  Highest accelerated CRA remitter category, with the fastest payroll remittance timing after each run.