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.
