CRA payroll remittances: a small-business checklist

What to know before you start

Use the CRA’s current guidance and your business account to establish the applicable schedule. Then track preparation, payment submission and receipt separately. PayHr Manual can support payroll records at no service fee, but your business must arrange and verify the remittance; approval alone is not a payment confirmation.

Check your remitter type before setting reminders

Your CRA remitter type determines the remitting schedule. Regular remitters generally remit by the 15th of the following month. Quarterly and accelerated remitters have different schedules; do not assume that a small team automatically qualifies for quarterly remitting. Confirm your type and current due dates through the CRA’s when to remit guidance and your business account.

The CRA also explains weekend and public-holiday treatment, nil remittances and special situations. Check those rules when they apply. A reminder copied from last month is useful only after you have verified that the underlying schedule is still right.

Keep the payroll calendar and remittance calendar connected

Maintain one list of pay runs and another of remittance tasks. Link the supporting payroll records to the relevant remittance task, and record the person responsible. This makes it easier to see which runs have been included without treating each payday as a separate tax deadline.

For example, a business running payroll twice in a month can label the two approved reports by pay date, then reference them together in its reconciliation. This is an organisational example, not a determination of that business’s remitter type or amount due.

Use a clear handoff checklist

1. Confirm the remittance period and responsible person.
2. Gather the relevant approved payroll records.
3. Reconcile the amounts using your payroll reports and adviser’s instructions.
4. Verify the payroll account and payment details.
5. Arrange the payment with enough time for the selected method.
6. Save the confirmation and check receipt.
7. Investigate any difference and record how it was resolved.

Keep the status labels specific. “Prepared”, “submitted” and “confirmed” mean different things. A task marked only “done” can hide whether the person merely reviewed the amount or actually checked payment receipt.

Know what your software has completed

In PayHr, approving payroll creates a record of the run. Approval does not by itself transfer wages or remit payroll taxes. Review the workflow available in your workspace and verify the outcome separately. If you use optional automated payments, check their status rather than treating payroll approval as the final confirmation.

The PayHr payroll guide covers preparation and approval. The billing guide explains service fees. Keep those fees distinct from wages and tax amounts when reconciling outgoing payments.

Make corrections traceable

If a payment or report does not match expectations, preserve the original records and note the discrepancy. Identify whether the issue concerns a payroll record, a payment instruction or the allocation of a received payment. Changing one does not necessarily change the others.

Follow the CRA’s linked instructions for confirming and correcting remittances, and get advice for your circumstances. For product questions, contact PayHr support without emailing SINs, bank information or sign-in codes. If you are still setting up your process, start with the first payroll checklist.

Keep the handoff visible when two people share the work

Suppose the payroll preparer reconciles the reports and the owner is responsible for making the payment. The preparer marks the task ready, attaches the supporting reports and names the owner. The owner records submission and retains the payment reference.

A final check records confirmation or identifies the outstanding issue. If the task instead has a single checkbox labelled done, the preparer’s reconciliation can be mistaken for completed payment. Specific status labels make that gap visible without assuming a different remittance schedule.

Illustrative scenario, not a customer case study. Confirm the process and requirements for your own business.

Frequently asked questions

Is my payday also my remittance deadline?

Not necessarily. The remitting schedule depends on your CRA remitter type and applicable rules. Confirm the schedule independently of the dates on which employees are paid.

What evidence should stay with the task?

Keep the supporting payroll reports, reconciliation, payment reference and confirmation available to the responsible reviewer. Record any discrepancy and its resolution rather than overwriting the history.

Put your next payday in order

Explore PayHr’s payroll software and free manual payroll plan, or follow the workspace setup guide.