Your remitter type may set your payment method. You can view your remitter type on My Business Account or Represent a Client.

There are 3 ways to make a payment:

• Online
• At your financial institution in Canada
• By mail

On this page

• Your situation
  • You have no employees or you only have seasonal workers
  • You are a quarterly remitter, a regular remitter or an accelerated remitter with a threshold 1
  • You are an accelerated remitter with a threshold 2
• How to make a payment at a Canadian financial institution
  • How to request remittance vouchers
• What happens if you remit (pay) using the wrong method
• What to do if you have a business in Quebec

Your situation

You have no employees or you only have seasonal workers You can report a nil remittance using the following methods: Online

Use: My Business Account or Represent a Client

Automated TeleReply service

You can report by calling the automated TeleReply service

TeleReply is an automated telephone service for reporting nil remittances. To use it, call 1-800-959-2256. If you use TeleReply, you do not need to send a paper remittance voucher, and you will receive an immediate confirmation.

If you are a client of the Workers' Compensation Board (WCB) of Nova Scotia, you can also use TeleReply to tell the Board that you have no WCB remittance to make.

Learn more on TeleReply for non-resident accounts: Non-Resident TeleReply

Who cannot use TeleReply

You cannot use TeleReply if one of the following applies:

• you paid remuneration and had to make source deductions
• you need to change your legal name or address
• you have changed your business status
• you are calling from outside Canada
• you need to change a previous reply

If you cannot use TeleReply, refer to: reporting a nil remittance online or by mail.

Before you call TeleReply

Have all the following information available before you call TeleReply:

• your payroll program (RP) account number
• the reason you are reporting a nil remittance
• the date when you expect to next make source deductions

For best results, and to ensure your privacy, do not use a cordless or cellular telephone or one with the keypad in the handset. If at any time during the call, the automated system says you cannot use TeleReply, you will need to report your nil remittance online or by mail.

Hours of operation

You can use TeleReply every day from 6:00 a.m. to 3:00 a.m. Eastern time.

How to use TeleReply

To use TeleReply, simply call 1-800-959-2256, and follow the instructions. At the end of the call, you will need to confirm the information you entered, and wait for a confirmation number.

To report a nil remittance with TeleReply, you can do one of the following:

• Give the remitting period end date when you next expect to make source deductions
• Give the remitting period end date when you did not make source deductions
• Report that you do not know when you will make source deductions next

Tips for using TeleReply

Here are a few tips for using this service:

• Press the star button (*) to repeat a message
• Press the number sign (#) when you are finished entering information
• You do not need to enter the letters "RP" from your account number
• Enter dates in the following format: 4 digits for the year, 2 digits for the month, and 2 digits for the day
• Write down your TeleReply confirmation number
• If you hang up before receiving a confirmation number or the system does not give you one, you will have to call TeleReply again or use a different method to report a nil remittance

What if I made a mistake while using TeleReply

If you made a mistake while using TeleReply and you have not yet received a confirmation number, you can hang up and call TeleReply again, or use another method.

If you made a mistake while using TeleReply and have received a confirmation number, you cannot fix it using TeleReply. You need to contact us using My Business Account or Represent a Client, or send a request to your tax centre.

After you use TeleReply

Keep your TeleReply confirmation number for your records, along with any documents supporting your nil remittance.

Mail

You can report a nil remittance by mail.

If you are a regular or quarterly remitter:

• Fill out the appropriate section of your Form PD7A, Statement of account for current source deductions

• Write the CRA a letter and include all of the following:

  • Your name, position, and telephone number
  • The payroll program (RP) account number you are reporting for
  • The legal name and address of the business
  • The reason you are reporting a nil remittance
  • When you next expect to make source deductions or the date you changed your business status, if applicable

Send it to the Sudbury Tax Centre.

You are a quarterly remitter, a regular remitter or an accelerated remitter with a threshold 1

How to remit

Learn more on the methods you can use to make a payment: Make a payment for a business, and select payroll source deductions

Payments on filing

When filing your T4 information return, you may be eligible to use the new remittance method to make a reconciliation payment on or before the last day of February without being subject to a penalty or interest.

Learn more on eligibility and how to make a Payment on Filing reconciliation payment: Payment on filing

You are an accelerated remitter with a threshold 2

How to remit

You must remit either electronically or at your financial institution in Canada.

You can make your payments in foreign funds. In this case, the financial institution handling your transaction determines the exchange rate for converting the payment to Canadian dollars.

Learn more: Make a payment for a business, and select payroll source deductions

Balance owing

If the CRA assesses you, keep your payment for the assessment separate from your source deductions and contributions.

Learn more about the options available to pay your balance owing (arrears): Make a payment for a business, and select payroll source deductions

Do not combine your arrears payment with a current remittance.

If you pay:

• Electronically, use only arrears or balance owing remitting options

• At your financial institution or by mail, use only the arrears remittance voucher attached to your form PD7D (if you do not have an arrears remittance voucher, mail your payment with a note clearly stating that it is for your arrears or balance owing

How to make a payment at a Canadian financial institution

You must use an original paper remittance voucher to make a payment at a Canadian financial institution.

Each voucher has a micro encoding feature required to process the payment. For this reason, photocopies and faxes are not accepted.

You must remit by the due date even if you do not have a remittance voucher.

Learn more: When to remit (pay)

How to request remittance vouchers

You can request remittance vouchers by ordering them using Order forms and publications. You can also call the CRA at 1-800-959-5525.

You must remit by the due date even if you do not have a remittance voucher.

Learn more: When to remit (pay)

What happens if you remit (pay) using the wrong method

Threshold 2 accelerated remitters must remit their deductions electronically or in person at their Canadian financial institution.

All payments that the CRA received at least one full day before the due date will be considered as having been made at a financial institution, so no penalty will be charged.

Payments made on the due date but not at a financial institution can be charged a penalty of 3% of the amount due.

All payments made after the due date can be charged a penalty calculated at graduated rates.

What to do if you have a business in Quebec

If you have a place of business in Quebec, in addition to remitting (paying) payroll deductions and contributions with the CRA, you may have to remit with Revenu Québec.

Learn more: Remitting source deductions and employer contributions – Revenue Québec.