Once the Canada Revenue Agency (CRA) receives your information returns, they will send you correspondence if either:

• The CRA owes you a refund or rebate
• Your amount owing is more than the payment you made

On this page

• What is a PD7D notice
• What if you disagree with the PD7D notice of assessment

What is a PD7D notice

The PD7D is sent when amounts are assessed on your payroll deduction account. The PD7D consists of both:

• The notice of assessment
• A remittance voucher that is used to pay an outstanding balance

It is not a statement of account.

The PD7D cannot be used to remit current payroll remittances. You must use the PD7A to remit (pay).

Learn more: Statement of account for current source deductions - Regular and quarterly remitters - PD7A.

What if you disagree with the PD7D notice of assessment

If you disagree with the balance assessed, you may want to register a formal appeal or dispute.

Learn more: Service feedback, objections, appeals, disputes, and relief measures