Nil Remittance

Frequently asked questions

  1. Why do I need to tell CRA when I don't have employees to report?
  2. What if I have employees sooner than expected?
  3. What if I fail to report that I have no employees?
  4. What if I report no employees but it is determined that I have some?

1. Why do I need to tell CRA when I don't have employees to report?

When your employer account is set up and you start making deduction payments, it is expected that those payments will continue throughout the year. Circumstances may change this, such as seasonal work or temporary lay-offs. Advising CRA that there are no deductions required reduces the cost of following up.

2. What if I have employees sooner than expected?

As soon as you have deductions to report, make your payment as you usually do. That will change the information on your account.

3. What if I fail to report that I have no employees?

You will be contacted by CRA to provide details on what appears to be missing on your account.

4. What if I report no employees but it is determined that I have some?

You could be subject to penalties for late remittances, failing to deduct or failing to remit. In addition, interest will be charged.

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