Your statements of account and remittance vouchers are identified by identical form numbers. You can find the form number:

• in the bottom left-hand corner of the statement of account, on the first page
• in the upper right-hand corner of the remittance voucher, which you can find at the end of the statement of account

On this page

• General information about statements of account and remittance vouchers
• Electronic statements of account
• Form PD7A – for regular and quarterly remitters
• Form PD7A(TM) – for accelerated remitters
• Form PD7A-RB – for accelerated remitters, excluding those paying employees only once a month
• Form PD7D – not a statement of account, used to pay amounts owing (arrears)
• Ordering a remittance voucher

General information about statements of account and remittance vouchers

• Soon after you register, you will receive your first statement of account. You will generally receive another form after each remittance. The bottom part is a remittance voucher. If you remit electronically, you may receive electronic statements instead.
• Use only an original paper remittance voucher. Your financial institution can only process a form if it is specially printed by the CRA.
• If you do not have a remittance voucher, you must still remit on time. Go to Make a payment (remittance) for options.
• To avoid penalties and interest, see Due date.
• If you remit for more than one account, make sure you use the correct account’s voucher for each remittance.
• Keep an original paper remittance voucher handy in case electronic services are disrupted.
• If you receive a notice of assessment (Form PD7D) that says you have a balance owing, only use the remittance form attached to the notice to make that payment. Similarly, do not use the current source deductions remittance voucher attached to your statement of account to pay this balance owing.
• Your statements of account are part of the payroll records you need to keep.
• If you still need more information about your statement of account or remittance voucher after you read the information below, call 1-800-959-5525.

What are remitting periods and remitting period end dates?

Remitting period

Your remitting period is the period during which you pay remuneration. This period may be different from your pay period.

Go to Due date for a table of remitting periods and due dates.

Remitting period end date

Your remitting period end date is the last day of your remitting period. You will need to give this information when you remit.

For example, if you were regular remitter, your remitting period end date would be the last day of the month in which you paid the remuneration. Another example would be if you were a threshold 2 accelerated remitter with a bi-weekly payroll, and you paid remuneration on the 8th and the 22nd of a month, then your remitting period end dates would be the 14th and last day of that month, respectively.

Electronic statements of account

If you remit electronically for six months in a row or your first remittance made on the account is electronic, you will stop receiving paper statements of account and remittance vouchers. You can view your statements and transactions online through My Business Account or Represent a Client. To resume receiving paper statements and vouchers, call 1-800-959-5525.

Form PD7A

Form PD7A is both a statement of account and a current source deductions remittance voucher. It is for regular and quarterly remitters.

This form has six sections, which we explain below. They are:

• Statement of account for current source deductions
• Account summary
• How do you remit
• Nil remittance
• Current Source Deductions Remittance Voucher
• More information

To see what Form PD7A looks like, go to PD7A – Statement of account for current source deductions.

Statement of account for current source deductions – Form PD7A

This section shows:

• your Account number
• the Date issued (the date of your statement of account)
• your employer name and address
• an overview of what is in your statement of account for current source deductions
• your Remittance account balance for the year shown

Account summary – Form PD7A

This section has details of transactions posted on your account since your last statement. It is divided into the following parts:

• Remittance account balances, which shows your paid and unpaid amounts for the year shown—this part will appear only if there was remittance activity during the statement period
• Arrears account balances, which shows the amounts that you were assessed, including your accumulated balance owing—this part will appear only if there was arrears activity during the statement period
• Explanation of changes and other important information, which gives a more detailed explanation, if necessary, of the activity on your account

How do you remit – Form PD7A

This section has a list of the different ways you can remit your deductions to the CRA.

Nil remittance – Form PD7A

If you are not making a remittance for the statement period, let the CRA know using one of the ways listed in this section.

This section of Form PD7A shows your:

• Account number
• Employer name
• National Verification and Collection Centre (NVCC)

Fill in the information that applies to you in this next part before you send it to the CRA.

• No employees subject to deductions or business temporarily discontinued: tick the box and enter the from and to dates in the boxes
• Business closed or ceased to employ, legal entity or ownership changed, or account opened in error: tick the box and enter the effective date in the boxes

Make sure to sign this part before you send it.

Current source deductions remittance voucher – Form PD7A

The following information will help you fill in the boxes in this section of the form:

• End of remitting period for which deductions were withheld: enter the year and month of the end of remitting period that you are remitting for. For quarterly remitters, enter the year and last month of the quarter
• Gross payroll in remitting period (dollars only): enter the total of all remuneration that you paid before you made any deductions such as income tax. Include regular wages, commissions, overtime pay, paid leave, taxable benefits and allowances, piecework payments, and special payments. This is the monthly amount that you will include in box 14, Employment income, on your employees’ T4 slips. For quarterly remitters, enter the total of these amounts for the last month of the quarter only
• Number of employees in last pay period: include any employee for whom you will prepare a T4 slip, such as part time and temporary employees, and employees absent with pay. Do not include people for whom you will not prepare a T4 slip. Do not include those you did not pay in the last pay period in the month or quarter, such as employees on unpaid leave. If you have various pay groups (for example, executive, hourly, and salaried), include all employees paid in each group’s last pay period, but do not count any person twice
• Amount paid: this is the amount you are remitting. This is the total CPP and EI (both employer and employee shares), and income tax

When you make your remittance at a financial institution, fill in the Amount paid on the Current Source Deductions Remittance Voucher. Give your remittance and the page the voucher is on to the cashier. The cashier will date-stamp the remittance voucher, fill in the Amount of payment, and return this part to you as a receipt.

More information – Form PD7A

In this section you will find how to:

• get more payroll information
• access and manage your payroll account
• register for direct deposit
• get your statement in another format if you have a visual impairment

If you choose to mail your remittance and voucher or your Nil remittance information to the CRA, send it to:

Canada Revenue Agency
Post Office Box 3800, Station A
Sudbury ON P3A 0C3

Form PD7A(TM)

Form PD7A(TM) is both a statement of account and a current source deductions remittance voucher for accelerated remitters. You will receive this form in April, July, October, and January, for the previous quarter’s transactions. You can use the remittance voucher attached to your PD7A(TM) statement of account to make your remittance or a PD7A-RB remittance voucher.

If you remit electronically, see Electronic statements of account.

This form has five sections, which we explain below. They are:

• Statement of account for current source deductions
• Account summary
• How do you remit
• Current Source Deductions Remittance Voucher
• More information

Statement of account for current source deductions – Form PD7A(TM)

This section shows:

• your Account number
• the Date issued, which is the date of your statement account
• your employer name and address
• an overview of what is in your statement of account for current source deductions
• your Remittance account balance for the year shown

Account summary section – Form PD7A(TM)

This section has details of transactions posted on your account since your last statement. It is divided into the following parts:

• Remittance account balances, which shows your paid and unpaid amounts for the year shown—this part will appear only if there was remittance activity during the statement period
• Arrears account balances, which shows the amounts that you were assessed, including your accumulated balance owing—this part will appear only if there was arrears activity during the statement period
• Explanation of changes and other important information, which gives a more detailed explanation, if necessary, of the activity on your account

How do you remit – Form PD7A(TM)

This section has a list of the different ways you can remit your deductions to the Canada Revenue Agency (CRA).

Current source deductions remittance voucher – Form PD7A(TM)

The following information will help you fill in the boxes in this section of the form:

• End of remitting period: enter the year, month and day of the end of remitting period that you are remitting for
• Gross payroll in remitting period (dollars only): enter the total of all remuneration that you paid before you made any deductions such as income tax. Include regular wages, commissions, overtime pay, paid leave, taxable benefits and allowances, piecework payments, and special payments. This is the monthly amount that you will include in box 14, Employment income, on your employees’ T4 slips
• Number of employees in last pay period: includes any employee for whom you will prepare a T4 slip, such as part time and temporary employees, and employees absent with pay. Do not include people for whom you will not fill out a T4 slip. Do not include those you did not pay in the last pay period of the remitting period, such as employees on unpaid leave. If you have various pay groups (for example, executive, hourly, and salaried), include all employees paid in each group’s last pay period, but do not count any person twice
• Amount paid: this is the amount you are remitting. This is the total CPP and EI (both employer and employee shares), and income tax you are remitting

When you make your remittance at a financial institution, fill in the Amount paid on the Current Source Deductions Remittance Voucher. Give your remittance and the page the voucher is on to the cashier. The cashier will date stamp the remittance voucher, fill in the Amount of payment, and return this part to you as a receipt.

Threshold 2 remitters and certain payroll service companies must remit payroll deductions electronically or in person at their Canadian financial institution.

More information – Form PD7A(TM)

In this section you will find how to:

• get more payroll information
• access and manage your payroll account
• register for direct deposit
• get your statement in another format if you have a visual impairment

If you choose to mail your remittance and voucher or your Nil remittance information to the CRA, send it to:

Canada Revenue Agency
Post Office Box 3800, Station A
Sudbury ON P3A 0C3

Form PD7A-RB

Each December, the CRA give accelerated remitters a booklet of PD7A-RB forms (either 27 or 54 forms) to use to remit deductions. These booklets are printed once a year.

If you do one of the following, you will not receive this booklet:

• remit electronically
• pay employees only once per month. In that case, you will receive Form PD7A(TM)

If you need more forms, call 1-800-959-5525.

Form PD7A-RB has two parts:

• the top part
• the bottom part

For information on completing this Form PD7A-RB, see the instructions in your form booklet. Your booklet gives information about due dates and penalties.

If you remit at a financial institution, fill out the top and bottom parts of Form PD7A-RB and present them with your remittance. The teller should date-stamp both parts, and return the top part to you for your records.

Top of Form PD7A-RB

This part is a receipt. Fill out the table, including your account number, the remitting period, gross payroll, number of employees, cheque number (if applicable), the date of your remittance, the amounts of tax, CPP, and EI, and the amount of your payment. Ask the teller to stamp this part for your records.

The back of this receipt gives information on how to remit.

Bottom of Form PD7A-RB

This part is your remittance voucher for when you send your deductions and contributions. If you remit at a financial institution, the teller will keep that part. Make sure your business’ legal name, address and account number are correct.

Fill out this remittance voucher as follows:

• Enter the end of remitting period for which you withheld deductions
• Enter the gross payroll in remitting period, rounded to the nearest dollar. This is all remuneration that you paid, before any deductions, such as income tax. It includes regular wages, commissions, overtime pay, paid leave, taxable benefits and allowances, piecework payments, and special payments. It is the same as the total of all amounts from the remitting period that would appear in box 14, Employment income on your employees' T4 slips
• Enter the number of employees in latest pay period. Include any employee you will give a T4 slip to, such as part-time and temporary employees, and employees absent with pay. Do not include people you will not give a T4 slip to. Do not include those you did not pay in the last pay period in the remitting period, such as employees on unpaid leave
• Enter the amount paid. This is the amount you are remitting. It should match your total CPP and EI (both employee and employer shares), plus the income tax you deducted

The back of your remittance voucher displays some reminders, the mailing address to use if you remit by mail, and a box for a teller’s stamp if you remit at a financial institution. If you mail your remittance, send it with your remittance voucher.

Form PD7D, Notice of assessment

Form PD7D is a notice of assessment, not a statement of account. The CRA will send you this form if it assesses you for any amounts on a payroll program (RP) account. Form PD7D includes a source deductions arrears remittance voucher. Only use this remittance voucher to pay amounts you owe; do not use it to send your deductions and contributions.

This form has three parts.

Part 1 of Form PD7D

Part 1 is your notice of assessment. It shows all of the following:

• the date the CRA prepared it
• your account number
• your employer name
• a brief explanation of your assessment
• a summary table, which gives the following:
  • your previous balance, if any
  • an amount assessed, with a breakdown of:
    • federal tax
    • provincial tax
    • Canada Pension Plan
    • E.I. (Employment Insurance)
  • penalty
  • interest
  • payment received
  • your balance

The back of this part gives information on how to contact the CRA if you have any enquiries, and about your payment options.

Part 2 of Form PD7D

Write the amount of your payment in the Amount of payment box on the back of this part. If you pay your balance owing at a financial institution, give parts 2 and 3 to the teller and ask the teller to date-stamp it for your records.

Part 3 of Form PD7D

Part 3 is your source deductions arrears remittance voucher. Use this form only to pay your balance owing; do not include a current remittance. Make sure your business’ legal name, address and account number are correct.

Enter the amount of your payment in the Amount Paid box. If you make a partial payment, you will receive a new Form PD7D with a new arrears remittance voucher and an updated balance.

The back of your voucher displays some reminders, the mailing address to use if you remit by mail, and a box for a teller’s stamp if you remit at a financial institution.

Ordering a remittance voucher

To order additional remittance vouchers, call 1-800-959-5525.

If you do not have a remittance voucher, you must still remit on time. Go to Make a payment (remittance) for options.