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Remit deductions and contributions to the Canada Revenue Agency (CRA) or Revenu Québec (RQ)

by Intuit•11• Updated 9 months ago

As an employer, you must regularly report and remit your payroll deductions and contributions to the CRA or Revenu Québec based on the employee's work location.

To report the amounts, file a PD7A or PD7A-RB/PD7A(TM): Statement of Account for Current Source Deductions. Use the worksheet in QuickBooks Payroll to fill in your PD7A amounts online or on the forms sent to you by the CRA.

If you have employees who work in Québec, you must also remit deductions and contributions to Revenu Québec.

What's my remittance frequency?

If you are a new employer, remit your deductions and contributions monthly. The CRA/RQ will notify you if your remittance frequency changes.

Remitter Type	CRA Form	RQ Form	Remittance Dates
New or regular remitter (monthly)	PD7A	TPZ-1015.R.14.1-V	On or before the 15th day of the month after the month you paid your employees
Quarterly remitter	PD7A	PZ-1015.R.14.4.-V	On or before the 15th day of the month immediately following the end of each quarter: January to March April to June July to September October to December
Accelerated remitter - Threshold 1	PD7A-RB / PD7A(TM)	PZ-1015.R.14.2-V	For wages you pay in the first 15 days of the month, remit your deductions and contributions by the 25th day of the same month. For wages you pay from the 16th to the end of the month, remit your deductions and contributions by the 10th day of the following month.
Accelerated remitter - Threshold 2	PD7A-RB / PD7A(TM)	PZ-1015.R.14.3-V	Within three working days following the last day of the following pay periods: The 1st through the 7th day of the month The 8th through the 14th day of the month The 15th through the 21st day of the month The 22nd through the last day of the month

For more on remittance frequencies, see remitting payroll deductions on the CRA website.

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