CRA statement-of-account and remittance-voucher form issued to regular and quarterly remitters for current source deductions.
PD7A is a CRA statement-of-account and remittance-voucher form used in payroll remittance administration.
In practical payroll language, PD7A matters because it belongs to the employer-side paperwork and account-management side of payroll, not to the employee’s paycheque. Readers often encounter the code before they know what job the document is doing.
PD7A matters because it affects:
It is a good example of how Canadian payroll includes document codes that make sense only once the employer-administration workflow is clear.
For current source deductions, the PD7A is sent to regular and quarterly remitters. Employers who remit electronically do not receive a PD7A. The form includes both a statement of account for previous remittances and a voucher for the next remittance.
That means PD7A is best understood as:
Accelerated remitters deal with different CRA remittance correspondence, so PD7A is mainly a regular and quarterly remitter term.
| CRA payroll item | What it is | Who usually deals with it | Why it is different from PD7A |
|---|---|---|---|
| Payroll program account | The employer’s RP payroll deductions account | Employer, bookkeeper, payroll staff | It is the account identifier, not the statement-and-voucher document |
| Payroll remittance | The payment of source deductions and related employer amounts | Employer or payroll team | It is the act of paying, not the paper or account statement |
| PD7A | Statement of account plus next remittance voucher | Regular and quarterly remitters who receive the form | It supports the remittance workflow |
| PD7A-RB | Remittance booklet for accelerated remitters | Accelerated remitters | It is different CRA remittance correspondence for a different remitter class |
| PD7A section or function | What payroll staff use it for | Why it matters |
|---|---|---|
| Statement-of-account portion | Reviewing the CRA account for processed current-source-deduction activity | Helps payroll reconcile what CRA has recorded |
| Voucher portion | Submitting the next remittance when using the voucher workflow | Shows PD7A is operational, not just informational |
| Remitter-type context | Confirming that PD7A belongs mainly to regular and quarterly remitters | Prevents readers from assuming every employer receives the same document |
A regular remitter receives a PD7A after its previous payment is processed. The employer can review the statement section to see account information and use the voucher section for the next current-source-deductions payment if it is not remitting electronically.
The exact format or use of PD7A-related documents can change over time. If you receive a PD7A, CRA expects you to use that form for current-source-deductions remittance rather than treating it as a generic notice only.