Source Deductions & Remittances

This section explains the employer-side workflow that follows payroll calculation. It covers the account structure, remitter classification, and remittance language used when employers send payroll amounts to the CRA.

Start Here

• Business Number explains the employer identifier used in Canadian payroll administration.
• Payroll Program Account explains the payroll-specific CRA account under the business number.
• Remitter Type explains the classification that affects remittance timing.
• Regular Remitter explains the regular remittance schedule category.
• Accelerated Remitter explains the faster remittance category many growing employers eventually encounter.
• Threshold 1 Accelerated Remitter explains the lower accelerated remittance category.
• Threshold 2 Accelerated Remitter explains the higher accelerated remittance category.
• Quarterly Remitter explains the qualifying quarterly schedule category.
• Remittance Due Date explains the deadline that follows payroll processing.
• Payroll Remittance explains the act of sending payroll amounts to the CRA after a run.
• PD7A explains the CRA document code tied to remittance administration and account follow-up.

Questions This Section Answers

• What is the difference between a business number and a payroll program account?
• How does remitter type affect remittance timing?
• What does accelerated remitter mean compared with regular remitter?
• What is the difference between Threshold 1 and Threshold 2 accelerated remitter status?
• How is a regular remitter different from a quarterly remitter?
• What does payroll remittance actually mean after a run is finished?

Continue To

• Statutory Deductions for the amounts payroll withheld from the employee.
• Year-End Slips & Reporting for how payroll records later appear in slips and summaries.
• Pay Statement & Pay Run for the processing records that exist before remittance happens.

In this section

• Accelerated Remitter
  What an accelerated remitter means in Canadian payroll and how this remitter type differs from regular or quarterly remittance schedules.
• Business Number
  What a business number means in Canadian payroll and why it matters to CRA payroll registration.
• Payroll Program Account
  What a payroll program account means in Canadian payroll and how it fits under the business number.
• Payroll Remittance
  What payroll remittance means in Canadian payroll and why it follows the payroll run.
• PD7A
  What PD7A means in Canadian payroll administration and how it connects to payroll remittances, statements, and CRA account follow-up.
• Quarterly Remitter
  What a quarterly remitter means in Canadian payroll and how the category differs from the regular remitter schedule.
• Regular Remitter
  What a regular remitter means in Canadian payroll and how the category differs from quarterly or accelerated remittance schedules.
• Remittance Due Date
  What a remittance due date means in Canadian payroll and how it connects payroll remittance timing to remitter type.
• Remitter Type
  What remitter type means in Canadian payroll and why it affects remittance timing.
• Threshold 1 Accelerated Remitter
  What a Threshold 1 accelerated remitter means in Canadian payroll and how this CRA category affects remittance frequency and due dates.
• Threshold 2 Accelerated Remitter
  What a Threshold 2 accelerated remitter means in Canadian payroll and why this highest accelerated CRA category creates the fastest remittance cycle.