The bank transfer to an employee is only one part
A payroll run can create several amounts: gross earnings, employee deductions, employer contributions and net pay. The business needs records that connect the calculation, the payment to the employee and the amount owed to the CRA.
A payroll service may calculate or transmit payments, but the employer still needs to understand who performs each task and how completion is confirmed. Do not assume a successful pay run means the remittance has been received.
Use the correct schedule
Check the remitter type and current CRA guidance before setting calendar reminders. Payment-processing time and special situations can affect what must happen before the due date. The pay period and the remittance period are related but not interchangeable.
For example, a business changing how often it pays staff should also review the operational payment process. Changing the pay cycle in software does not automatically explain every CRA account requirement.
Keep a clear audit trail
Retain payroll calculations, payment evidence, remittance confirmations and relevant correspondence. Reconcile the payroll liability accounts so old unpaid amounts or duplicate payments do not remain hidden.
Before hiring, discuss worker status and payroll account requirements. Contractors and employees need different treatment; the label on a contract does not settle the classification by itself.
Sources & editorial notes
Sources checked October 23, 2026. The examples are illustrative and provide general information. Discuss how the guidance applies to your circumstances with your accountant.
- When to remit payroll deductions and contributionsCanada Revenue Agency
- Employee or self-employed?Canada Revenue Agency
Rules and guidance can change. Use the current official source and confirm the treatment for your facts. To flag an error, contact Sora.