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Canada Revenue Agency
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As an employer, trustee, or payer, you are responsible for deducting Canada Pension Plan (CPP) contributions, Employment Insurance (EI) premiums and income tax from remuneration or other types of income you pay, remitting them to us and reporting them on the applicable slips.

Some employers may receive their remittance vouchers late this month. Employers who do not have a remittance voucher can make a payment:

  • by cheque or money order at the closest cash counter at a tax services office;
  • by internet or telephone banking;
  • by submitting a cheque or money order by mail to their Tax Centre (include a note with the 15 digit business number and the period to which it applies);
  • employers who opt to wait for their remittance vouchers should make their payments immediately upon receipt.

Threshold 1 and 2 remitters should use the remittance slips in their booklets.

The CRA will attempt to minimize the impact to employers. Any employers subject to a penalty for late remitting their October remittance under the above circumstances should request taxpayer relief consideration under departmental delays using form RC4288.

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