How to complete a PD7A remittance

Tax forms › PD7A remittance · Last reviewed October 25, 2026 · General information, not tax advice

PD7A remittance at a glance

What PD7A remittance is

PD7A is the CRA's Statement of Account for Current Source Deductions. Regular and quarterly remitters receive it with a remittance voucher, and it shows what you have paid and any balance. In practice "doing the PD7A" means working out each period's remittance and paying it with the figures the voucher asks for.

The remittance is the employees' income tax, CPP (and CPP2) contributions and EI premiums you deducted, plus your employer share: an equal CPP and CPP2 contribution and 1.4 times the employees' EI premiums. Quebec employers remit QPP, QPIP and Quebec income tax to Revenu Québec instead, and federal tax and EI to the CRA.

Who has to file

• Every employer that pays salary, wages, bonuses, vacation pay or taxable benefits and has a payroll program account.
• Your remitter type (quarterly, regular, accelerated threshold 1 or 2) is based on your average monthly withholding amount two years before. For 2027 that is 2025.

Due dates

The date that counts is the day you paid employees, not the pay period end. A due date on a weekend or CRA-recognized holiday moves to the next business day. Payments over $10,000 must be made electronically.

Penalties for filing late or wrong

• Late remittance: 3% if 1 to 3 days late, 5% if 4 or 5 days, 7% if 6 or 7 days, and 10% if more than 7 days late or not remitted.
• The penalty applies to amounts over $500, or any amount if the failure was knowing or grossly negligent; a second such failure in the same year can be 20%.
• Failing to deduct: 10% of the CPP, EI or income tax you should have deducted, and you pay both the employee and employer shares of CPP and EI.
• Interest at the prescribed rate, compounded daily, runs from the due date.

What goes on the remittance voucher

Online banking and CRA My Payment ask for the same information: the account number, the period and the amount. If you pay online you do not mail the voucher.

Common mistakes

• Grouping remittances by pay period end instead of pay date.
• Forgetting the employer's share of CPP and EI.
• Leaving CPP2 out after an employee passes the first earnings ceiling ($74,600 for 2026).
• Paying to the wrong account: your RP account, not your GST/HST (RT) or corporate income tax (RC) account.
• Not filing a nil remittance in a month with no payroll, which can lead to penalties for a missed remittance.
• Paying on the due date by online banking that the bank does not credit until the next day.

How to file PD7A remittance

1. Run the period's payroll. Make sure every paycheque paid in the month (or quarter) is entered, including bonuses and vacation pay.
2. Total the deductions. Add income tax, employee CPP and CPP2, and employee EI, then add your employer CPP, CPP2 and EI.
3. Note gross payroll and headcount. Record the gross payroll for the period and the number of employees paid on the last payday.
4. Pay the Receiver General. Pay through your bank's online banking (payee: federal payroll deductions), CRA My Payment, a pre-authorized debit set up in My Business Account, or at a financial institution with the voucher.
5. Record the payment. Post the payment against your payroll liability accounts so they return to zero for the period.

How AcboBooks fills it in

In the Canadian edition of AcboBooks 0.2.1, Payroll → Payroll Tax Forms opens as Payroll Remittances & T4 on the PD7A tab. Pick a month and it totals the non-voided paycheques dated in it.

• Gross payroll and the number of employees paid in the month.
• CPP/QPP employee and employer contributions (CPP2 included), EI employee and employer (1.4 times) premiums, and federal plus provincial income tax.
• Total to remit to the Receiver General, and QPIP shown separately for Revenu Québec.
• Export to Excel/CSV. Record the payment with Payroll → Pay Liabilities, or Pay Bills / Write Cheque against the payroll liability accounts.

What it leaves to you

• The view is monthly. Quarterly remitters add the three months; accelerated remitters total the paycheques for their half-month or weekly periods.
• The employee count is everyone paid in the month; the voucher asks for the number paid on the last payday, which can be lower.
• AcboBooks prepares the figures; it does not file or remit for you. You file through the CRA or Service Canada and pay the Receiver General yourself.

Described as of AcboBooks 0.2.1. See Canadian payroll in AcboBooks

Questions

Sources

• CRA: How and when to remit (pay) source deductions
• CRA: Payroll correspondence you need to remit
• CRA: CPP contribution rates, maximums and exemptions
• CRA: EI premium rates and maximums
• CRA: Public holidays and due dates

Checked against these sources on October 25, 2026. Dates assume a calendar year and apply the next-business-day rule for weekends and holidays.

Related

• How to fill out T4 slip
• How to fill out T4 Summary
• How to fill out TD1
• CRA payroll remittance schedules
• 2027 Canadian small business tax calendar
• How to run payroll in Canada
• Canadian payroll software
• Canadian payroll calculator
• All tax form guides

General information, not tax or legal advice. Forms, thresholds and dates change; confirm with the CRA and Service Canada or a tax professional before you file.