PD7A Remittance Voucher

Definition

Form PD7A, Statement of Account for Current Source Deductions, is the personalized remittance voucher CRA mails (or posts to My Business Account) each remittance period. It shows the deductions CRA has already received, any balance or credit on the account, and a detachable payment stub preprinted with the corporation's BN, RP suffix, and the period covered. Since 2023, CRA's preferred delivery is electronic through My Business Account and Represent a Client; paper PD7As remain available on request.

Key rules

• Remittance deadlines depend on the remitter type, not the PD7A itself. The form simply carries the amount. See remittance frequency for the four types and their due dates.
• Acceptable payment channels: online banking (using the BN plus RP as the payee account number), CRA My Payment, pre-authorized debit, wire transfer, at a financial institution with the physical stub, or by cheque mailed with the stub.
• Interest on late remittances is charged daily at CRA's prescribed rate, and penalties follow the graduated scale in Income Tax Act s.227.
• Nil remittances must still be reported. A remitter with no employees in a period files a nil PD7A by phone (1-800-959-2256) or through My Business Account so CRA does not issue an arbitrary assessment.
• Amounts remitted are applied first to any outstanding balance before being credited to the current period. Overpayments are held against future remittances unless refunded by PD24.

Example

A regular monthly remitter is running May 2026 payroll in British Columbia. Total combined employee and employer source deductions for May are:

• Income tax: $3,200
• CPP (employee + employer): $2,100
• EI (employee + 1.4× employer): $900
• Total payable: $6,200

1. By June 15, 2026, the bookkeeper logs in to online banking.
2. Selects "Federal / Payroll Deductions (Regular/Quarterly)" with account number 123456789RP0001.
3. Enters the period end date 2026-05-31 and pays $6,200.
4. The next PD7A (received in early July) should show a nil current balance. The bookkeeper reconciles it against the payroll journal to confirm.

Common mistakes

• Submitting to the GST/HST (RT) or corporate tax (RC) payee on the bank instead of the payroll (RP) payee. CRA has to move the money manually and the employer can be hit with a late-filing penalty in the meantime.
• Skipping the nil remittance, which causes CRA to send a notice of arbitrary assessment.
• Paying the net due after subtracting the employee deduction only, forgetting that the PD7A amount is employee deductions plus employer match.
• Using the same period end every month (for example, always the 30th) instead of the actual last day of the pay period.
• Filing the remittance under the owner's personal account by mistake, which triggers both a payroll penalty and a wrongly applied T1 credit.

Related concepts

The PD7A is the payment side of the payroll cycle: amounts calculated from CPP, EI, and income tax are aggregated by period and paid under the RP account. Timing is set by remittance frequency, and year-end totals reconcile to the T4 Summary.