Report a nil remittance – When to report

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https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/remitting-source-deductions/report-nil-remittance-when-report.html

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Report a nil remittance – When to report

1. When to report

You need to tell the Canada Revenue Agency (CRA) if you have no source deductions to remit for a month or quarter.

This can happen if

  • you have no employees
  • you have seasonal workers

Do not report a nil remittance if you made source deductions in the month or quarter.

If you have changed your business status, you need to tell the CRA. Do this using My Business Account or Represent a Client, by letter, or by calling 1-800-959-5525.

Report a nil remittance by your due date, or as soon as you know you do not need to make source deductions for the month or quarter.

Tell the CRA when you will next make source deductions. If you do not know, give an estimated date. If you do not give a date, the CRA will expect you to resume remitting again for the next month or quarter.


What source deductions do you have to withhold and remit?


The source deductions you have to withhold and remit to the CRA may be any combination of:

  • Canada Pension Plan (CPP) contributions
  • employment insurance (EI) premiums
  • federal, provincial, or territorial income tax

For example, if you are an employer and you pay a salary to an employee, you will generally have to deduct CPP, EI and income tax. If you are a pension plan administrator, you will have to deduct income tax but not CPP or EI.

Place of business in Quebec

If you have a place of business in Quebec, you may have to deduct Quebec Pension Plan contributions, and Quebec Parental Insurance Plan (QPIP) premiums and remit these to Revenu Québec. For more information, see Revenu Québec's Guide TP-1015.G-V, Guide for Employers: Source Deductions and Contributions.

Example

Seasonal business

Sarah has a seasonal business and is a regular remitter. In October she did not make any source deductions, as she did not pay any employees.

She calls TeleReply by November 15 to report her nil remittance for October.

If Sarah does not give a specific date when she will resume remitting again, the CRA will expect her to remit source deductions for November by December 15.


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Date modified:
2022-06-23