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Payroll

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.

What's new for Payroll

Search payroll topics alphabetically:

Topics for Payroll

Payroll tables, guides, TD1, and more Payroll tables, payroll deductions online calculator, tables on diskette, and calculation formulas to download
How payroll works Payroll steps, your responsibilities as an employer, and more	Information for employees Information about tax deductions, T4 slips, and more
Calculating deductions Calculate CPP contributions, EI premiums and income tax	Benefits and allowances Information about taxable and non-taxable benefits and allowances
Remitting deductions How, when, and where to remit your deductions, and how to correct remitting errors	Completing and filing information returns Information about T4 and T4A slips and summaries, and more
Employee or self-employed?	Penalties, interest, and other consequences
Electronic services	Important Dates for Payroll

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Related sites

Services for Business (Human Resources and Skills Development Canada (HRSDC))
Employers and entrepreneurs (HRSDC)