Remitting source deductions

After you withhold source deductions, you must remit them to the Canada Revenue Agency (CRA).

Forms and publications

• Guide T4001, Employers' Guide - Payroll Deductions and Remittances
• Guide T4130, Employers' Guide - Taxable Benefits and Allowances
• Guide RC4157, Deducting Income Tax on Pension and Other Income, and Filing the T4A Slip and Summary

Related links

• Employer responsibilities – The payroll steps
• Calculating deductions
• Penalties, interest, and other consequences
• Completing slips and summaries