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.