How and when to pay (remit) source deductions – More information

More information

Seasonal or no employees

You must still tell us if you have no source deductions to remit for a month or quarter.

• Report a nil remittance

Definition of "recipient", "remuneration" and "remittance"

Recipient

A recipient can include an employee, a former employee, a retiree, a non-resident individual, an EI benefit recipient, or any other person who receives income from an employer or payer.

Remuneration

The most common types of remuneration are salary, wages, commissions, taxable benefits, and pension income. However, EI benefits, certain withdrawals from registered plans, and some other types of payments are also remuneration.

Remittance

A remittance includes all of the following:

• the source deductions you had to withhold
• your share of CPP contributions and EI premiums, if applicable

A remittance is the amount you have to send to the CRA, after paying remuneration or giving a taxable benefit to a recipient.

For information about calculating source deductions and your share of CPP and EI (if applicable), go to Calculating deductions.

Associated corporations

Associated corporation status can affect when and how often you have to remit. To see if you are an associated corporation, read the definition in the Income Tax Act.

To see how this affects you, go to Find out your remitter type

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
• Interpretation Bulletin IT-64R4 (Consolidated), Corporations: Association and Control

Related links

• Failure to pay amounts deemed to be held in trust
• Director's liability