PD7A Remittance Voucher: Monthly Canadian Payroll Remittance

The PD7A is CRA's remittance voucher for income tax, CPP, and EI withheld from employees. Submitted with every monthly or quarterly remittance.

Essential details

• Monthly threshold: average monthly withholding < $25,000 = monthly remitter
• Quarterly remitter: < $3,000 average monthly withholding, clean compliance history
• Accelerated threshold 1: $25,000-$99,999 average — twice-monthly
• Accelerated threshold 2: $100,000+ — weekly
• Due by 15th of month following (for regular remitters)
• Penalty: 10% after one occurrence, 20% thereafter

How to file correctly

1. Collect the data from your payroll records — don't reconstruct at year-end

2. Use official CRA forms — free downloads from canada.ca

3. File electronically when required (50+ slips)

4. Distribute copies to recipients by the deadline

5. Keep records for 6 years — CRA audit window

Common mistakes

• Missing the distribution deadline (last day of February for most slips)
• Using wrong box for income type
• Forgetting to remit source deductions monthly (PD7A)
• Not reconciling year-end to the T4 Summary
• Quebec employees: not filing the separate RL-1 slip

How TinSuite handles this

• Auto-generates T4, T4A, T5, RL-1 slips from your payroll data
• CPP, EI, and income tax calculated automatically
• Quebec-specific forms (QPP, QPIP) supported natively
• PD7A remittance reminders and calculations
• Bilingual EN/FR-CA interface

Start free trial → · See full Canadian payroll guide

Related

• GST/HST Complete Guide
• Ontario Sales Tax
• Quebec QST Guide