Receiving payroll correspondence from the CRA

Once the Canada Revenue Agency (CRA) receives your information returns, they will send you correspondence if either:

• The CRA owes you a refund or rebate
• Your amount owing is more than the payment you made

The CRA may also send you other types of correspondence (for example, a Pensionable and Insurable Earnings Review notice) depending on the situation.

Types

• Notice to file (TX14PD)
• Pensionable and insurable earnings review (PIER)
• Tax deduction, CPP and EI discrepancy notice (PD4R)
• Notice of assessment (PD7D)