Remitting Deductions/Contributions (continued)
After your first remittance, CRA will send you a remittance form in the mail for your next remittance and will continue to send these to you. However, note that if you do not receive the remittance form in the mail, you are still required to make the remittance on time. In this situation, you should accompany the remittance with a letter that contains the following information:
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a statement that you are a new remitter;
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the period your remittance covers;
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your complete employer name, address and business phone number; and
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your payroll program account number.
All late remittances are subject to penalties, and not having received a remittance form is not a valid reason for failure to remit. Repeated failures to remit will lead to increased penalties. Remember to keep copies of all your remittance forms.