Payroll compliance and enforcement

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The CRA conducts reviews to make sure employers and payers are meeting their tax obligations. The CRA contacts employers and payers either by letter, by phone or by sending out a notice to advise that their account has been selected for review.

Payroll compliance programs

Learn more about the reasons for a review, how to prepare, records to keep and common errors depending on the payroll compliance program

Trust accounts examinations - Payroll and GST/HST account reviews

Examinations are done to make sure you have met all your withholding and reporting obligations

Pensionable and insurable earnings review (PIER)

PIER reviews are done to ensure that you have deducted enough CPP contributions and EI premiums

Tax deduction, CPP and EI discrepancy notice (PD4R)

PD4R notices identify a difference between the total remittances you made and the total amount you reported on your slips for the year

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