CRA Payroll Remittance Checklist

If you’re managing payroll and remitting to CRA yourself, this checklist will help ensure everything is calculated correctly and submitted on time.

1. Register for a CRA Payroll Program Account

  • Make sure you have an active CRA Payroll (RP) account number (e.g., 123456789RP0001).

  • If you’re unsure, check your CRA My Business Account or contact the CRA at 1-800-959-5525.

2.Determine Your Remittance Frequency

CRA assigns one of the following schedules based on your average monthly withholding amount:

  • Quarterly Remitter: Due by the 15th of the month after the quarter ends

  • Regular Remitter: Due by the 15th of the month after payroll

  • Accelerated Remitter (Threshold 1 or 2): Due 3 or 10 days after each pay date

You can confirm your schedule through your CRA My Business Account.

3. Calculate Payroll and Source Deductions

For each pay period:

  • Calculate Gross Pay for each employee

  • Deduct and calculate:

    • CPP (Canada Pension Plan)

    • EI (Employment Insurance)

    • Federal & Provincial Income Tax

  • Add employer contributions:

    • Matching CPP

    • 1.4x EI premiums

 👉  You can use the CRA’s Payroll Deductions Online Calculator (PDOC)

4. Submit Your Remittance to CRA

You can make your payment by:

  • Online Banking: Add CRA – Payroll Deductions as a payee

  • CRA My Business Account (PAD or online transfer)

  • Mailing a cheque (less recommended due to processing delays)

Be sure to include your RP account number and period covered.

5. Record and Retain Proof of Payment

  • Save confirmation numbers, transaction IDs, or screenshots of each payment

  • Maintain a payroll remittance log (date, amount, method, pay period)

  • Store documents securely in your Google Drive (or firm’s preferred method)

6. File T4s and Summary Annually

At year-end, prepare and file:

  • T4 slips for each employee

  • T4 Summary
    Deadline: February 28th of the following year

You can file these through your CRA My Business Account or certified payroll software.

7. Need Help?

If you’re ever unsure about a calculation or due date, don’t hesitate to reach out to our team. Don’t want to spend time doing these tasks – let us know.

We’re here to support you and make sure everything stays compliant and stress-free.