Payroll
Calculate deductions and contributions on employee pay, open a payroll account to send deductions, report income deductions.
Duplication of Information Slips
To avoid the duplication of information slips when filing or amending slips electronically, please do not attempt to file the same slip(s) more than once unless you receive confirmation that the submission was rejected.
Services and information
What's new and updated for payroll
Find out about new and updated payroll content, including legislative changes, CRA administrative policies and upcoming events such as Webinars hosted by the CRA
Determine the relationship with the employer or the payer
Link to guide RC4110 to understand the factors CRA considers when determining a worker's employment status and to information on workers with their own corporations (personal services businesses)
Open or manage a payroll account
Determine if you need to open a payroll account and make payroll deductions depending on your status (or the worker's employment status), and the methods to use to open, modify and close an account
Set up and manage employee payroll information
Get the employee’s social insurance number, determine the province of employment, get the completed TD1 forms before you pay an employee, determine how to increase or reduce income tax deducted at source
Calculate payroll deductions and contributions
Learn about CPP contributions, EI premiums and income tax deductions, how to calculate the deductions on the amounts you pay, includes how to determine if you need to deduct CPP, EI and income tax from benefits and special payments
Remit (pay) payroll deductions and contributions
When and how to remit, report a nil remittance, confirm your remittance was received, and correct remitting errors or misallocated payments
File payroll information returns (slips and summaries)
When and how to fill out, file, distribute information slips (for example, T4 and T4A) including how to correct deduction errors or, amend, cancel, add, or replace slips and returns
NewPayroll compliance and enforcement
How and what the CRA does to preserve the fairness and integrity of laws they administer, reasons for examinations or audits, including how the process works
Receiving payroll correspondence from the CRA
Links to learn more about the specific type of payroll correspondence you may receive from the CRA
Find the correspondence:
- Topic: Compliance
- Topic: File
- Topic: Remit (pay)
- PD1114 - Request for tax deductions, CPP and EI information if you remit late
- PD7A - Statement of account for current source deductions – Regular and quarterly remitters
- PD7A (TM) - Statement of account for current source deductions – Accelerated remitters
- PD7A-RB - Remittance voucher booklets for accelerated remitters
- PD7D (AR) - Statement of account and partial payment for arrears balance remittance voucher
- PD7D (X) - Statement of account and payment on existing balance remittance voucher
- PD7R - Remittance voucher for Payment on Filing (PoF) Source Deductions
- T216 - Accelerated remitter notification and questionnaire
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