Under-remitted

Remit any shortage as soon as possible using My Payment or a remittance form.

If you do not have a remittance form:

• Send your cheque or money order made payable to the Receiver General to your tax centre.
• Include a short note that states your account number and the month or quarter for which you withheld the deductions.
• We will send you a remittance form for your next remittance.

If your remittance is late, we may apply a late remitting penalty.

Over-remitted

If you over-remitted in 2012, reduce your next remittance by the amount of the overpayment.

If you over-remitted in 2011, attach a detailed note to your T4 summary indicating the reason for the overpayment and whether you want us to transfer this amount to another account or another year, or refund the overpayment to you.

Misapplied payment

If you have misapplied a payment, you can use My Business Account to transfer payments within your various accounts or call 1-800-959-5525.