Payroll Remittances & Slips

Employer obligations at a glance

Once you pay your first employee — including yourself, as an owner-manager drawing salary — you need a payroll (RP) program account and a remittance calendar. We register the account, run or review payroll, and file every downstream return.

What we do

• Payroll processing — gross-to-net calculations, direct deposit files, pay statements and CRA-compliant records.
• Remittance management — PD7A reconciliation, remitter-type monitoring and payment scheduling so you never trigger the 3%–10% late-remittance penalty.
• Year-end slips — T4, T4A (including fees for services), T4A-NR and summaries, filed electronically; amended and cancelled slips when corrections arise.
• Taxable benefits — automobile standby charge and operating benefit, life insurance, housing, gifts and awards policies, and the CRA-prescribed rates that go with them.
• Owner-manager payroll — salary/dividend coordination with your corporate tax plan, CPP optimization and family payroll reasonableness.
• Contractor compliance — employee-versus-contractor risk reviews, CPP/EI ruling requests (form CPT1), and T5018/T4A reporting so payments to helpers are properly papered.
• Provincial add-ons — BC Employer Health Tax registration and returns, WorkSafeBC/workers' compensation filings, and equivalent programs in other provinces.

Common payroll penalties