Payment on Filing

Payment on Filing will take effect as of January 2020 for the 2019 reporting year. 

What is PoF?

This new policy will allow eligible employers to remit a reconciliation payment by the last day of February without being subject to a penalty or interest. This policy has a new eligibility criteria and new remittance voucher.

Eligibility criteria

Employers are eligible to use PoF if they meet all 3 of the following requirements:

  1. If the reconciliation payment is less than 1% of their total annual remittances.
  2. They have perfect payroll compliance:
    • No late or outstanding remittances;
    • No assessments in the year they are filing; and
    • All T4 information filed on or before the due date.
  3. They must have one or more of the following circumstances:
    • Have employees who are paid stock-based salaries or wages.
    • 3rd party information they rely on for insurance, health benefits, broker information, taxable benefits and/or automobile fleet mileage.
    • Employees who live in other tax jurisdictions.

Submit a PoF reconciliation payment

You can make your payments through the following methods:

  • My Business Account (MyBA): Use pre-authorized debit and select “Payment on Filing”.
  • My Payment: Select “Payment on Filing”.
  • By cheque: Attach a cheque to your T4 summary and mail it to us. The CRA will honor the date the mail is received by CRA and not the postmarked date by Canada Post.
  • Pay at a financial institution or Canada Post outlet: Contact the Business Enquiries at 1-800-959-5525 to request a PD7R. Please note that the PD7R will take 7-10 days to arrive by mail.

Locate your compliance history

You can locate your compliance history from one or all of the options below:

More information

Frequently asked questions – Payment on Filing

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