Accelerated remitter notification and questionnaire - T216
Disclaimer
We do not guarantee the accuracy of this copy of the CRA website.
Scraped Page Content
Remit (pay) payroll deductions and contributions
- Types of remitters
- When to remit (pay)
- Payroll correspondence you need to remit (pay)
- How to remit (pay)
- Confirm your remittance (payment) and view statements
- Make corrections after you remit (pay)
Accelerated remitter notification and questionnaire - T216
On this page
- What is a T216
- When is the T216 sent
- What methods the CRA uses to send you the T216
- When do you need to respond to the T216
- How to respond to the T216
What is a T216
The CRA may send you a T216 - Accelerated remitter notification and questionnaire if you are a regular or quarterly remitter and the average monthly withholding amount (AMWA) was at least $25,000 in the previous year.
The T216 determines if the remitter type for your payroll accounts will change to an accelerated remitter for the next calendar year based on the AMWA of either:
- Your single payroll account
- All of your multiple or associated corporations payroll accounts
Example
An employer is a regular remitter who had an AMWA of $30,000 in 2023. The employer will receive a T216 in July 2024. The response to that T216 will determine if the employer will be an accelerated remitter in 2025.
Learn more about the different types of remitters: Types of remitters.
When is the T216 sent
The accelerated remitter notification and questionnaire (T216) is sent in June.
What methods the CRA uses to send you the T216
The T216 will be sent to you in the following methods:
- Electronically when you are registered for My Business Account (MyBA) or Represent a Client (RAC) using the online services at CRA sign-in services.
- Mail whether or not you are registered for the electronic services
When do you need to respond to the T216
You have to respond to the T216 by the last Friday of July.
Once the CRA has reviewed your response, if your remitter type changes, a notice will be sent in November on when and how to remit (pay) in the following year.
What if you do not respond to the T216
If you do not respond to the T216, a notice will be sent to inform you that the remitter type for your payroll account was changed to an accelerated remitter.
How to respond to the T216
You can respond by sending your completed T216 using one of the following methods:
- My Business Account (MyBA) or Represent a Client (RAC) using the online services at CRA sign-in services
- By mail using the return mail address on the form
-
By fax to your National Verification and Collection Centre:
- Newfoundland and Labrador
-
- 1-418-562-4205
- Toll-free: 1-833-675-9018
- Shawinigan
-
- 1-418-562-4193
- Toll-free: 1-833-697-2399
- Surrey
-
- 1-418-562-4060
- Toll-free: 1-888-226-2081
- Winnipeg
-
- 1-418-562-4197
- Toll-free: 1-833-697-2400
Multiple payroll accounts
Average monthly withholding amount (AMWA)
Page details
- Date modified:
- 2025-05-28