Reporting and Remittance

This subsection focuses on what happens after payroll deductions are calculated: reporting them properly, sending them to the CRA on time, and understanding the account rules that control that workflow.

What Belongs Here

Use this subsection when the core issue is sending amounts in, reporting them correctly, or understanding the administrative step after payroll deductions are calculated.

This is the right home for questions such as:

• What does remittance actually mean?
• How often does a payroll account have to send source deductions to the CRA?
• Is filing a T4 the same thing as remitting source deductions?

Best Starting Pages

Use these pages when the issue is payroll reporting or sending required amounts in, not just understanding employee deductions.

• Remittance
• Remitter Type
• T4 Slip
• Notice of Assessment

Practical Reader Path

This subsection sits between payroll withholding and CRA follow-up.

• Start with Remittance if the question is about sending amounts to the CRA.
• Start with Remitter Type if the question is how often payroll amounts must be sent in.
• Use T4 Slip if the issue is year-end reporting to the employee.
• Move to CRA Process and Compliance if the question is now about notices, balances, or corrections.

Use Nearby Sections When

• the question is still about what came off the employee’s pay: go back to Source Deductions
• the issue is the employee’s final tax result after filing: move to CRA Process and Compliance
• the issue is year-end slip terminology across payroll forms: browse Tax Forms

In this section

• Remittance
  Remittance is the act of sending withheld or collected tax amounts, and related employer amounts where required, to the CRA.
• Remitter Type
  CRA payroll remitter classifications set how often source deductions and related employer amounts must be sent to the CRA.