PD7A remittance voucher: fill 4 boxes, never use a photocopy

The PD7A is the CRA's statement of account for current source deductions for regular and quarterly remitters, with a remittance voucher for the next payment. On the voucher, enter the period end (year and month), gross payroll for that month, employees paid in the last pay period, and the amount paid: CPP and EI (both shares) plus income tax.

Which voucher does your client use?

The PD7A goes to regular and quarterly remitters, and it has two parts: a statement of account for past remittances and a voucher for the next one canada.ca. Accelerated remitters get different forms, and arrears have their own vouchers.

Form	Who gets it	Use it for
PD7A	Regular and quarterly remitters	Current source deductions, and nil remittances by mail
PD7A(TM)	Accelerated remitters, mailed the month after each quarter ends	Current source deductions
PD7A-RB	Accelerated remitters except monthly accelerated remitters, a booklet of 27 or 54 forms each December	Current source deductions
RC107	Anyone, ordered blank (not personalized)	Current source deductions, with the full 15 digit account number written in
PD7D(AR)	Sent after a partial payment on an arrears balance	Arrears only
PD7D(X)	Sent on request when there is an existing balance owing	That balance only
Voucher attached to a notice of assessment	Employers assessed an amount owing	That assessed amount only

The T4001 guide describes the PD7A(TM) and PD7A-RB schedules, and says to use only the voucher attached to a notice of assessment when paying an assessed amount canada.ca. If your client received a PD7A, it must use the PD7A for current source deductions canada.ca. The RC107 is the one blank voucher the CRA lists canada.ca.

A photocopy won't work at the bank. Most vouchers are printed with magnetic ink, so they can't be printed at home, and banks and credit unions don't accept photocopies canada.ca. Order personalized vouchers at 1-800-959-5525 and allow about 10 to 14 business days for the mail.

What goes in each box of the PD7A voucher?

The current source deductions remittance voucher has four boxes your client fills in. The CRA's instructions for each are in chapter 8 of the T4001 guide canada.ca.

Box	What to enter	Where it goes wrong
End of remitting period	Year and month you are remitting for	Quarterly remitters enter the last month of the quarter, not the first
Gross payroll in remitting period (dollars only)	All remuneration paid before any deductions: wages, commissions, overtime, paid leave, taxable benefits and allowances, piecework and special payments	Quarterly remitters enter the last month of the quarter only, not the three month total
Number of employees in last pay period	Everyone you will issue a T4 to who was paid in the last pay period, including part time, temporary and employees absent with pay	Leave out people on unpaid leave and anyone who won't get a T4. With several pay groups, take each group's last pay period and count no one twice
Amount paid	CPP and EI (employee and employer shares) plus income tax withheld	Forgetting the employer CPP and EI shares makes the remittance short

Gross payroll is the monthly amount that ends up in box 14 of the T4 slips, so a taxable benefit with no cash attached still belongs in it. When you remit at a bank, the cashier date stamps the voucher, fills in the amount of payment and hands that part back as your receipt.

The rest of the PD7A is the statement. The top shows the account number, date issued, employer name and address, and the remittance account balance for the year. The account summary then lists remittance balances (paid and unpaid amounts), arrears balances (assessed amounts and the accumulated balance owing) and an explanation of changes, each only when there was activity in the period. Read the arrears part first: a balance there needs its own payment.

How does a quarterly remitter fill in its December 2026 voucher?

Your client is a quarterly remitter with four employees. The October to December 2026 remittance is due January 15, 2027. One employee is on unpaid parental leave, and a seasonal helper was last paid on December 4. The December 18 pay is the last one in the quarter.

Voucher box	What you enter	Why
End of remitting period	2026 12	Last month of the quarter
Gross payroll	$9,820	December only. October ($9,400) and November ($9,650) are left out
Number of employees	3	Four on the roster, minus the employee on unpaid leave. The seasonal helper wasn't paid on December 18
Amount paid	$7,353.94	All three months of deductions, both shares

The amount paid comes from the quarter's payroll register: income tax withheld of $3,150.00, employee CPP of $1,540.25 matched by $1,540.25 of employer CPP, and employee EI of $468.10 plus employer EI of $655.34 (1.4 times the employee premium). That adds to $7,353.94. Gross payroll covers one month, but the amount paid covers the whole quarter.

The common slip is entering the $28,870 three month total as gross payroll. The CRA asks quarterly remitters for the last month only, so that figure overstates the box roughly threefold. The due dates for each remitter type are on payroll remittance due dates, and the arithmetic behind each line is on how to calculate a payroll remittance.

Paying online means the paper PD7A stops coming

The CRA stops mailing paper PD7As once your client pays electronically for six or more remittances in a row. The same information is in My Business Account under View account transactions and View account balance, and your client can ask to keep paper statements canada.ca. The CRA's PD7A page is blunter and says an employer that remits electronically won't receive a PD7A at all canada.ca, so don't count on a paper voucher arriving once payments move online. The guide still suggests keeping one paper voucher on hand in case electronic payment fails.

In online banking, add the CRA payee whose name starts with Federal Payroll Deductions and carries the remitter type (Regular/Quarterly, Threshold 1 or Threshold 2) plus EMPTX (PD7A). Enter the 15 digit account number. The payment is considered paid on the same or the next business day depending on the bank, and can take up to 3 business days to show on the CRA account canada.ca. Business remittances must come from a business bank account, and you enter the period the remittance covers canada.ca.

Online banking isn't the only electronic route. My Payment takes a Visa Debit or Debit Mastercard, and a scheduled debit (a PAD agreement) can be set up in My Business Account canada.ca. Since January 1, 2024, any payment to the Receiver General over $10,000 should be electronic, and a penalty can apply unless your client can't reasonably pay that way canada.ca. Threshold 2 remitters must pay electronically or in person at a Canadian financial institution canada.ca.

Why arrears never go on the PD7A voucher

Arrears are amounts already assessed, and the CRA wants them kept apart from current deductions. Don't combine an arrears payment with a current remittance. Paying electronically, use only the arrears or balance owing option. Paying at a bank or by mail, use the arrears voucher attached to the PD7D, or send the payment with a note saying it is for arrears canada.ca.

The reverse also holds. A PD7D(AR) or PD7D(X) can't carry a current remittance; current amounts go on the PD7A canada.ca. After a partial payment on arrears, the CRA sends a new PD7D(AR), and your client must use it for the rest of the balance canada.ca.

So a client with both an arrears balance and a current remittance makes two separate payments, each with its own voucher or its own online option. Why an account shows arrears in the first place, and how to clear them, is covered in source deduction arrears; the penalty rates are in the source deductions late penalty.

What if the voucher is missing or there is nothing to remit?

A missing voucher doesn't move the due date. A regular or quarterly remitter sends the payment, payable to the Receiver General, with a short note giving the account number and the month or quarter it covers. An accelerated remitter without forms contacts the CRA. Either way, the remittance must still arrive on time canada.ca.

For a month with no payroll, file a nil remittance through My Business Account or Represent a Client, by TeleReply at 1-800-959-2256, or by mailing the nil section of the PD7A. That section has two boxes: no employees subject to deductions or business temporarily discontinued (with from and to dates), and business closed, ownership changed or account opened in error (with an effective date) canada.ca. No new PD7A is issued after a nil reply through TeleReply or My Business Account canada.ca.

Mailed vouchers and nil remittances go to Canada Revenue Agency, Post Office Box 3800, Station A, Sudbury ON P3A 0C3. If your client remits for more than one payroll account in one payment, give each account number and the amount for each. A shortage found later is paid right away (online, with another voucher, or with a letter naming the account and pay period), and an overpayment is taken off the next remittance canada.ca.

No, not one a bank will take. Vouchers use magnetic ink and banks and credit unions refuse photocopies, so order personalized vouchers at 1-800-959-5525 or use a blank RC107 with the full 15 digit account number canada.ca. Until they arrive, pay electronically.

Yes. The CRA defines gross payroll as all remuneration before deductions, including taxable benefits and allowances, and ties it to the monthly amount reported in box 14 of the T4 canada.ca.

It can send one lump sum payment, but for each client it must give the account number, the amount remitted, gross payroll and the number of employees in the last pay period. Your client stays responsible for the money reaching the CRA on time canada.ca.

Usually not. The T4001 guide says to reduce the next remittance by the overpayment canada.ca. Keep a note in the payroll file so the two months reconcile at T4 time.