How to remit (pay)

Your remitter type may set your payment method. You can view your remitter type on My Business Account or Represent a Client.

On this page

• Which method to use based on your situation
• How to make a payment at a Canadian financial institution
• What happens if you have a balance owing
• What happens if you remit (pay) late
• What happens if you remit (pay) using the wrong method
• What to do if you have a business in Quebec
• References

Which method to use based on your situation

No employees or seasonal workers

You can report a nil remittance using one of the following methods:

Electronically

Use: My Business Account or Represent a Client

Automated TeleReply service

You can report by calling the automated TeleReply service.

TeleReply is an automated telephone service for reporting nil remittances. To use it, call 1-800-959-2256.

If you use TeleReply, you do not need to send a paper remittance voucher, and you will receive an immediate confirmation.

If you are a client of the Workers' Compensation Board (WCB) of Nova Scotia, you can also use TeleReply to tell the Board that you have no WCB remittance to make.

Learn more about TeleReply for non-resident accounts: Non-Resident TeleReply.

Who cannot use TeleReply

You cannot use TeleReply if one of the following applies:

• You paid remuneration and had to make source deductions
• You need to change your legal business name or address
• You have changed your business status
• You are calling from outside Canada
• You need to change a previous reply

If you cannot use TeleReply, refer to: reporting a nil remittance online or by mail.

Before you call TeleReply

Have all the following information available before you call TeleReply:

• Your payroll program (RP) account number
• The reason you are reporting a nil remittance
• The date when you expect to next make source deductions

For best results, and to ensure your privacy, do not use a cordless or cellular telephone or one with the keypad in the handset. If at any time during the call, the automated system says you cannot use TeleReply, you will need to report your nil remittance online or by mail.

Hours of operation

You can use TeleReply every day from 6:00 a.m. to 3:00 a.m. Eastern Standard Time.

How to use TeleReply

To use TeleReply, simply call 1-800-959-2256, and follow the instructions. At the end of the call, you will need to confirm the information you entered, and wait for a confirmation number.

To report a nil remittance with TeleReply, you can do one of the following:

• Give the remitting period end date when you next expect to make source deductions
• Give the remitting period end date when you did not make source deductions
• Report that you do not know when you will make source deductions next

Tips for using TeleReply

Here are a few tips for using this service:

• Press the star button (*) to repeat a message
• Press the number sign (#) when you are finished entering information
• You do not need to enter the letters "RP" from your account number
• Enter dates in the following format: 4 digits for the year, 2 digits for the month and 2 digits for the day
• Write down your TeleReply confirmation number
• If you hang up before receiving a confirmation number or the system does not give you one, you will have to call TeleReply again or use a different method to report a nil remittance

What if I made a mistake while using TeleReply

If you made a mistake while using TeleReply and you have not yet received a confirmation number, you can hang up and call TeleReply again, or use another method.

If you made a mistake while using TeleReply and have received a confirmation number, you cannot fix it using TeleReply. You need to contact the CRA using My Business Account or Represent a Client, or send a request to your tax centre.

After you use TeleReply

Keep your TeleReply confirmation number for your records, along with any documents supporting your nil remittance.

Mail

If you are a regular or quarterly remitter, you can report a nil remittance by mail:

• Fill out the appropriate section of your Form PD7A, Statement of account for current source deductions

• Write a letter to the CRA and include all of the following:

  • Your name, position and telephone number
  • The payroll program (RP) account number you are reporting for
  • The legal name and address of the business
  • The reason you are reporting a nil remittance
  • When you next expect to make source deductions or the date you changed your business status, if applicable

Send it to the Sudbury Tax Centre.

Quarterly, regular or accelerated remitters with a threshold 1

Any method, including electronically or at your financial institution in Canada

You can use any approved methods, including electronically or at your Canadian financial institution.

Learn more about the methods you can use to make a payment: Make a payment for a business, and select payroll source deductions.

Payments on filing (PoF) – Reconciliation payment

When filing your T4 information return, you may be eligible to use the new remittance method to make a reconciliation payment on or before the last day of February without being subject to a penalty or interest.

Learn more on eligibility: Remittance voucher for Payment on Filing (PoF) Source Deductions – PD7R.

Learn more about the methods you can use to make a payment: Make a payment for a business, and select payroll source deductions.

Accelerated remitter with a threshold 2

Electronically or at your financial institution in Canada

You must remit either electronically or at your Canadian financial institution.

Learn more about the methods you can use to make a payment: Make a payment for a business, and select payroll source deductions.

How to make a payment at a Canadian financial institution

You must use an original paper remittance voucher to make a payment at a Canadian financial institution.

Each voucher has a micro encoding feature required to process the payment. For this reason, photocopies and faxes are not accepted.

You must remit by the due date even if you do not have a remittance voucher.

Learn more: Pay at your Canadian financial institution.

What happens if you have a balance owing

If the CRA assesses you, keep your payment for the assessment separate from your source deductions and contributions.

Do not combine your arrears payment with a current remittance.

If you pay:

• Electronically, use only arrears or balance owing remitting options

• At your financial institution or by mail, use only the arrears remittance voucher attached to your form PD7D (if you do not have an arrears remittance voucher, mail your payment with a note clearly stating that it is for your arrears or balance owing)

Learn more about the options available to pay your balance owing (arrears): Make a payment for a business, and select payroll source deductions.

What happens if you remit (pay) late

If you remit (pay) late, and the balance has not already been assessed, you must use the same method to remit as for your regular payments (based on your situation). The CRA may apply a penalty and charge interest.

Learn more on how penalty and interest apply when you remit (pay) late: When to remit (pay).

What happens if you remit (pay) using the wrong method

Accelerated remitter with a threshold 2

The CRA may charge you the following penalty if you are an accelerated remitter with a threshold 2:

• Payment made one full day before the due date

  Under the CRA administrative policy, no penalty will be charged because the payment is considered made when paid at a financial institution

• Payment made on the due date but not electronically or in person at a financial institution

  A penalty of 3% of the amount due

• After the due date – For all payments

  A penalty at graduated rates, learn more: When to remit (pay)

What to do if you have a business in Quebec

If you have a place of business in Quebec, in addition to remitting (paying) payroll deductions and contributions with the CRA, you may have to remit with Revenu Québec.

Learn more: Remitting source deductions and employer contributions – Revenu Québec.

References

Legislation