Guide to Global Payroll Management - 2020 - 11-57
A Primer on Payroll in Canada
Eligible employers will enjoy the following benefits:
fast, easy, and secure;
no paper remittance vouchers to mail in;
immediate confirmation that your reply has been received;
available Monday to Saturday (except public holidays)
Clients of the Workers' Compensation Board (WCB) of Nova Scotia (NS) can also use this
service to advise the NS WCB that they have a nil remittance as their WCB remittances are
channeled through CRA.
CALCULATING THE CRA REMITTANCE
To arrive at the remittance amount, simply add the accumulated totals of CPP, EI and income
tax for each pay period in the remitting period.
CPP
EI
Tax
Remit the total dollar amount withheld plus the employer portion (employer is required
to match the employee contributions dollar for dollar)
Remit the total dollar amount withheld plus the employer portion (employer is required
to remit 1.4 times the employee contributions unless a reduced EI premium rate
applies)
Remit the total dollar amount withheld
NOTE:
Employers with either a Wage Loss or Salary Replacement Plan may qualify for an EI premium reduction.
More information can be obtained from Service Canada's website.
RECONCILING THE CRA ACCOUNT
The CRA PD7A statement of your account balance summarizes any payments made since the
previous statement. Any discrepancies should be reported to your local Tax Services Office.
The statement should also be checked for errors in the posting date which could result in a late
payment charge.
The total dollar figure reported by the CRA as being received by the stated date should be the
accumulated amounts of tax, CPP and EI remitted for the calendar year. These totals are used
at year-end to balance the T4 and T4A Summaries.
REMITTING TO REVENU QUÉBEC
Remittances to Revenu Québec (RQ) are similar to those made to the CRA. RQ collects
provincial income tax, Quebec Pension Plan contributions, Quebec Parental Insurance
premiums, contributions to the Quebec Labour Standard, Quebec Health and Safety, and the
Quebec Health Services Fund and compensation tax (if applicable) through a remittance
schedule similar, but not identical, to the CRA's schedule outlined previously.
© The Canadian Payroll Association/L'Association canadienne de la paie 2020 11-57
Guide to Global Payroll Management - 2020
Table of Contents for the Digital Edition of Guide to Global Payroll Management - 2020
Table of Contents
Guide to Global Payroll Management - 2020 - Intro
Guide to Global Payroll Management - 2020 - Cover1
Guide to Global Payroll Management - 2020 - Cover2
Guide to Global Payroll Management - 2020 - A
Guide to Global Payroll Management - 2020 - B
Guide to Global Payroll Management - 2020 - C
Guide to Global Payroll Management - 2020 - PV-1
Guide to Global Payroll Management - 2020 - PV-2
Guide to Global Payroll Management - 2020 - D
Guide to Global Payroll Management - 2020 - E
Guide to Global Payroll Management - 2020 - F
Guide to Global Payroll Management - 2020 - Table of Contents
Guide to Global Payroll Management - 2020 - 2
Guide to Global Payroll Management - 2020 - 3
Guide to Global Payroll Management - 2020 - 4
Guide to Global Payroll Management - 2020 - 5
Guide to Global Payroll Management - 2020 - 6
Guide to Global Payroll Management - 2020 - 7
Guide to Global Payroll Management - 2020 - 8
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Guide to Global Payroll Management - 2020 - 11
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Guide to Global Payroll Management - 2020 - 13
Guide to Global Payroll Management - 2020 - 14
Guide to Global Payroll Management - 2020 - PI
Guide to Global Payroll Management - 2020 - PI-1
Guide to Global Payroll Management - 2020 - 1-1
Guide to Global Payroll Management - 2020 - 1-2
Guide to Global Payroll Management - 2020 - 1-3
Guide to Global Payroll Management - 2020 - 1-4
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Guide to Global Payroll Management - 2020 - 1-11
Guide to Global Payroll Management - 2020 - 1-12
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Guide to Global Payroll Management - 2020 - PII
Guide to Global Payroll Management - 2020 - PII-1
Guide to Global Payroll Management - 2020 - 5-1
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Guide to Global Payroll Management - 2020 - 7-1
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Guide to Global Payroll Management - 2020 - 8-8
Guide to Global Payroll Management - 2020 - PIII
Guide to Global Payroll Management - 2020 - PIII-1
Guide to Global Payroll Management - 2020 - 9-1
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Guide to Global Payroll Management - 2020 - 9-19
Guide to Global Payroll Management - 2020 - 9-20
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Guide to Global Payroll Management - 2020 - 9-22
Guide to Global Payroll Management - 2020 - 9-23
Guide to Global Payroll Management - 2020 - 9-24
Guide to Global Payroll Management - 2020 - 9-25
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Guide to Global Payroll Management - 2020 - 9-27
Guide to Global Payroll Management - 2020 - 9-28
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Guide to Global Payroll Management - 2020 - 10-10
Guide to Global Payroll Management - 2020 - 10-11
Guide to Global Payroll Management - 2020 - 10-12
Guide to Global Payroll Management - 2020 - PIV
Guide to Global Payroll Management - 2020 - PIV-1
Guide to Global Payroll Management - 2020 - 11-1
Guide to Global Payroll Management - 2020 - 11-2
Guide to Global Payroll Management - 2020 - 11-3
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Guide to Global Payroll Management - 2020 - 11-11
Guide to Global Payroll Management - 2020 - 11-12
Guide to Global Payroll Management - 2020 - 11-13
Guide to Global Payroll Management - 2020 - 11-14
Guide to Global Payroll Management - 2020 - 11-15
Guide to Global Payroll Management - 2020 - 11-16
Guide to Global Payroll Management - 2020 - 11-17
Guide to Global Payroll Management - 2020 - 11-18
Guide to Global Payroll Management - 2020 - 11-19
Guide to Global Payroll Management - 2020 - 11-20
Guide to Global Payroll Management - 2020 - 11-21
Guide to Global Payroll Management - 2020 - 11-22
Guide to Global Payroll Management - 2020 - 11-23
Guide to Global Payroll Management - 2020 - 11-24
Guide to Global Payroll Management - 2020 - 11-25
Guide to Global Payroll Management - 2020 - 11-26
Guide to Global Payroll Management - 2020 - 11-27
Guide to Global Payroll Management - 2020 - 11-28
Guide to Global Payroll Management - 2020 - 11-29
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Guide to Global Payroll Management - 2020 - PVI
Guide to Global Payroll Management - 2020 - PVI-1
Guide to Global Payroll Management - 2020 - AppA
Guide to Global Payroll Management - 2020 - AppA-1
Guide to Global Payroll Management - 2020 - A-1
Guide to Global Payroll Management - 2020 - A-2
Guide to Global Payroll Management - 2020 - A-3
Guide to Global Payroll Management - 2020 - A-4
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Guide to Global Payroll Management - 2020 - AppB
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Guide to Global Payroll Management - 2020 - AppC
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Guide to Global Payroll Management - 2020 - C-1
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