Understanding statements of account and remittance vouchers

Your statements of account and remittance vouchers are identified by identical form numbers. You can find the form number:

On this page

General information about statements of account and remittance vouchers

What are remitting periods and remitting period end dates?

Remitting period

Your remitting period is the period during which you pay remuneration. This period may be different from your pay period.

Go to Due date for a table of remitting periods and due dates.

Remitting period end date

Your remitting period end date is the last day of your remitting period. You will need to give this information when you remit.

For example, if you were regular remitter, your remitting period end date would be the last day of the month in which you paid the remuneration. Another example would be if you were a threshold 2 accelerated remitter with a bi-weekly payroll, and you paid remuneration on the 8th and the 22nd of a month, then your remitting period end dates would be the 14th and last day of that month, respectively.

Electronic statements of account

If you remit electronically for six months in a row or your first remittance made on the account is electronic, you will stop receiving paper statements of account and remittance vouchers. You can view your statements and transactions online through My Business Account or Represent a Client. To resume receiving paper statements and vouchers, call 1-800-959-5525.

Form PD7A

Form PD7A is both a statement of account and a current source deductions remittance voucher. It is for regular and quarterly remitters.

This form has six sections, which we explain below. They are:

To see what Form PD7A looks like, go to PD7A – Statement of account for current source deductions.

Statement of account for current source deductions – Form PD7A

This section shows:

Account summary – Form PD7A

This section has details of transactions posted on your account since your last statement. It is divided into the following parts:

How do you remit – Form PD7A

This section has a list of the different ways you can remit your deductions to the CRA.

Nil remittance – Form PD7A

If you are not making a remittance for the statement period, let the CRA know using one of the ways listed in this section.

This section of Form PD7A shows your:

Fill in the information that applies to you in this next part before you send it to the CRA.

Make sure to sign this part before you send it.

Current source deductions remittance voucher – Form PD7A

The following information will help you fill in the boxes in this section of the form:

When you make your remittance at a financial institution, fill in the Amount paid on the Current Source Deductions Remittance Voucher. Give your remittance and the page the voucher is on to the cashier. The cashier will date-stamp the remittance voucher, fill in the Amount of payment, and return this part to you as a receipt.

More information – Form PD7A

In this section you will find how to:

If you choose to mail your remittance and voucher or your Nil remittance information to the CRA, send it to:

     Canada Revenue Agency
     Post Office Box 3800, Station A
     Sudbury ON P3A 0C3

Form PD7A(TM)

Form PD7A(TM) is both a statement of account and a current source deductions remittance voucher for accelerated remitters. You will receive this form in April, July, October, and January, for the previous quarter’s transactions. You can use the remittance voucher attached to your PD7A(TM) statement of account to make your remittance or a PD7A-RB remittance voucher.  

If you remit electronically, see Electronic statements of account.

This form has five sections, which we explain below. They are:

Statement of account for current source deductions – Form PD7A(TM)

This section shows:

Account summary section – Form PD7A(TM)

This section has details of transactions posted on your account since your last statement. It is divided into the following parts:

How do you remit – Form PD7A(TM)

This section has a list of the different ways you can remit your deductions to the Canada Revenue Agency (CRA).

Current source deductions remittance voucher – Form PD7A(TM)

The following information will help you fill in the boxes in this section of the form:

When you make your remittance at a financial institution, fill in the Amount paid on the Current Source Deductions Remittance Voucher. Give your remittance and the page the voucher is on to the cashier. The cashier will date stamp the remittance voucher, fill in the Amount of payment, and return this part to you as a receipt.

Threshold 2 remitters and certain payroll service companies must remit payroll deductions electronically or in person at their Canadian financial institution.

More information – Form PD7A(TM)

In this section you will find how to:

If you choose to mail your remittance and voucher or your Nil remittance information to the CRA, send it to:

     Canada Revenue Agency
     Post Office Box 3800, Station A
     Sudbury ON  P3A 0C3

Form PD7A-RB

Each December, the CRA give accelerated remitters a booklet of PD7A-RB forms (either 27 or 54 forms) to use to remit deductions. These booklets are printed once a year.

If you do one of the following, you will not receive this booklet:

If you need more forms, call 1-800-959-5525.

Form PD7A-RB has two parts:

For information on completing this Form PD7A-RB, see the instructions in your form booklet. Your booklet gives information about due dates and penalties.

If you remit at a financial institution, fill out the top and bottom parts of Form PD7A-RB and present them with your remittance. The teller should date-stamp both parts, and return the top part to you for your records.

Top of Form PD7A-RB

This part is a receipt. Fill out the table, including your account number, the remitting period, gross payroll, number of employees, cheque number (if applicable), the date of your remittance, the amounts of tax, CPP, and EI, and the amount of your payment.  Ask the teller to stamp this part for your records.

The back of this receipt gives information on how to remit.

Note

If you are a threshold 2 accelerated remitter, see Wrong method of payment (remittance) for important rules that apply to you.

Bottom of Form PD7A-RB

This part is your remittance voucher for when you send your deductions and contributions. If you remit at a financial institution, the teller will keep that part. Make sure your business’ legal name, address and account number are correct.

Fill out this remittance voucher as follows:

The back of your remittance voucher displays some reminders, the mailing address to use if you remit by mail, and a box for a teller’s stamp if you remit at a financial institution. If you mail your remittance, send it with your remittance voucher.

Form PD7D, Notice of assessment

Form PD7D is a notice of assessment, not a statement of account. The CRA will send you this form if it assesses you for any amounts on a payroll program (RP) account. Form PD7D includes a source deductions arrears remittance voucher. Only use this remittance voucher to pay amounts you owe; do not use it to send your deductions and contributions.

This form has three parts.

Part 1 of Form PD7D

Part 1 is your notice of assessment. It shows all of the following: 

The back of this part gives information on how to contact the CRA if you have any enquiries, and about your payment options.

Part 2 of Form PD7D

Write the amount of your payment in the Amount of payment box on the back of this part. If you pay your balance owing at a financial institution, give parts 2 and 3 to the teller and ask the teller to date-stamp it for your records.

Part 3 of Form PD7D

Part 3 is your source deductions arrears remittance voucher. Use this form only to pay your balance owing; do not include a current remittance. Make sure your business’ legal name, address and account number are correct.

Enter the amount of your payment in the Amount Paid box. If you make a partial payment, you will receive a new Form PD7D with a new arrears remittance voucher and an updated balance.

The back of your voucher displays some reminders, the mailing address to use if you remit by mail, and a box for a teller’s stamp if you remit at a financial institution.

Ordering a remittance voucher 

To order additional remittance vouchers, call 1-800-959-5525.

If you do not have a remittance voucher, you must still remit on time. Go to Make a payment (remittance) for options.

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