Correct payment (remitting) errors
This page explains what to do if you under-remitted or over-remitted.
If your remittance has not been applied to your account as expected:
If you made an error in calculating deductions:
If you paid the CRA too little (under-remitted)
You may notice, during the year or when you prepare your information returns, that you have remitted less than you should have.
Remit any such under-remitted amounts as soon as possible and indicate the remitting periods they apply to. To know what methods to use:
The CRA may apply a late remitting penalty and interest if your remittance is late.
If you paid too much (over-remitted)
If you have over-remitted during the current year, reduce your next remittance for this year by the amount of the over-remittance, if possible.
If you over-remitted last year, you can request a transfer or refund of the credit online or by mail. You will need to explain the reason for this over-remittance.
To make your request online:
To make your request by mail:
- attach the explanation to your paper information return
- send a letter to your tax centre.
Forms and publications
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