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:

• Confirm your payment (remittance) was received

If you made an error in calculating deductions:

• Deduction errors

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:

• How and when to pay (remit) source deductions

The CRA may apply a late remitting penalty and interest if your remittance is late.

• Late or non-payment (remittance)

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:

• My Business Account 
• Represent a Client

To make your request by mail:

• attach the explanation to your paper information return
• send a letter to your tax centre

Forms and publications

• Form PD24, Application for a Refund of Overdeducted CPP Contributions or EI Premiums

• Guide T4001, Employers' Guide – Payroll Deductions and Remittances

Related links

• How and when to pay (remit) source deductions
• Penalties, interest, and other consequences
• Direct deposit