Remittance methods

Before you choose your remittance method, consider the following:

• If you are a threshold 2 remitter, you must remit payroll deductions electronically or in person at your Canadian financial institution on or before the due date.
• We consider all payments made to the CRA at least one full day before the due date to have been made at a financial institution and a penalty will not be charged.
• If you have no payroll deductions to make for the current period, see Not making a remittance.
• If you remit deductions for more than one account, make sure you provide your payroll account numbers and give a breakdown of the amounts intended for each account. We can then credit the right amounts to the right accounts.
• Regardless of your remittance method, allow 10 days for your remittance to process.

There are several methods to choose from when remitting your payroll deductions:

My Payment

My Payment is a payment option that allows you to make payments online, using the Canada Revenue Agency's Web site, from an account at a participating Canadian financial institution. For more information, see My Payment.

Electronically

You may be able to remit your deductions electronically through your financial institution's telephone or Internet banking services. For more information, see Electronic payments for business or contact your financial institution.

Clients who are registered to the E-PD7A, Statement of Account for Current Source Deductions can make their remittance immediately online or post-date an online payment via their E-PD7A. See How do you pay your remittances if you receive an E-PD7A?

At your financial institution

You can make your payment at your Canadian financial institution. Complete the remittance form and present it with your payment. The financial institution will date stamp the bottom part and return the top part to you as a receipt.

Using the ATM (automated teller machine)

If you use an ATM to send us a remittance, allow time for the financial institution to process the transaction. The institution will debit your account when you use the ATM. However, you should allow time for us to receive the remittance. An ATM receipt is not proof of payment by the due date.

By mail

You can mail a cheque or money order payable to the Receiver General to the address listed in your remittance form booklet or on the back of your remittance form. Write your account number on the back of your cheque or money order.

Complete and include the bottom part of your remittance form with your payment. Allow sufficient mailing time to ensure that we receive your remittance by the due date. We accept cheques that are post-dated to the due date. Do not send cash in the mail.

Payment arrangement

Payroll deductions should be held in trust for the Receiver General in a separate account than your operating business account, but if for any reason you cannot pay your balance owing, call 1-800-959-5525 for information on payment arrangements.

We will still charge a penalty and daily compound interest on any outstanding balance.

Related topics

• Remittance forms
• Missing or lost remittance forms - paying without one
• What should you do if your business suspends or resumes its operations?
• Employer responsibilities - The payroll steps

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