In this guide
What it is
The PD7A, Statement of Account for Current Source Deductions, is sent to regular and quarterly remitters. It isn’t sent to employers who remit electronically.
CRA sends it as soon as a payment for current source deductions is received, or after a PD7A reply is processed. It contains a statement of the previous remittances and a voucher for the next payment.
What to check
Dates that matter
- Next remittance
- The voucher shows the remitting period and the due date for the next remittance. If you received a PD7A, you must use it to remit current source deductions.
What to keep
- Each PD7A with the payroll period it covers
- Proof of each remittance
- Payroll registers for the same periods
In TaxDesk
TaxDesk recognizes payroll notices and files them with the company’s payroll records. Its payroll account produces each remittance on the remitter schedule and one T4 Summary for the year, so the statement can be checked against the payments TaxDesk expects.
Scope note. This page explains a CRA letter in general terms. It isn’t advice about your situation. Check the letter itself, and confirm the dates and your options with your accountant.
Primary reading
Official starting points used to develop and check this guide.
Continue the workflow
The next useful step
Put the guide into practice
Keep every CRA letter with the record it affects.
TaxDesk reads CRA notices, files them to the right company and year, and keeps them beside the filings and audit matters they relate to.