How and when to pay (remit) source deductions – Make a payment (remittance)
3. Make a payment (remittance)
What you need
- your payroll program (RP) account number (Open a payroll account if you don't have one);
- which payday(s) you are remitting for
- your remitting period end date
- your gross payroll in the remitting period;
- the number of employees you paid on your last payday in the remitting period
- your remitter type and remitting frequency
- your remittance due date
If you are a threshold 2 accelerated remitter, you must remit either electronically or at a Canadian financial institution. Go to Wrong method of payment (remittance) for more information. If you wish to use a third-party service provider, make sure it will follow these rules.
If you are not sure if you are a threshold 2 accelerated remitter, please determine your remitter type.
You may otherwise remit by mail. If you do so, make your payment payable to the Receiver General, print your payroll program (RP) account number on it, and mail it to the Sudbury Tax Centre with your remittance voucher. You may post-date your payment to your remittance due date.
If you do not have a remittance voucher, include the following information:
- your payroll program (RP) account number
- that you are a new remitter, if applicable
- your business’ complete legal name, address, and telephone number
- the remitting period your remittance covers (if your remittance covers more than one period, provide a detailed breakdown)
- that you did not receive a remittance voucher, if applicable
Forms and publications
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