Report a nil remittance – When to report

1. When to report

You need to tell the Canada Revenue Agency (CRA) if you have no source deductions to remit for a month or quarter.

This can happen if

  • you have no employees
  • you have seasonal workers

Do not report a nil remittance if you made source deductions in the month or quarter.

If you have changed your business status, you need to tell the CRA. Do this using My Business Account or Represent a Client, by letter, or by calling 1-800-959-5525.

Report a nil remittance by your due date, or as soon as you know you do not need to make source deductions for the month or quarter.

Tell the CRA when you will next make source deductions. If you do not know, give an estimated date. If you do not give a date, the CRA will expect you to resume remitting again for the next month or quarter.

 

Example

Seasonal business

Sarah has a seasonal business and is a regular remitter. In October she did not make any source deductions, as she did not pay any employees.

She calls TeleReply by November 15 to report her nil remittance for October.

If Sarah does not give a specific date when she will resume remitting again, the CRA will expect her to remit source deductions for November by December 15.

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