Correct payment (remitting) errors
This page explains what to do if you under-remitted or over-remitted.
If your remittance has not been applied to your account as expected, go to Looking for a payment.
If you made an error in calculating deductions, go to Deduction errors.
If you paid CRA too little (under-remitted)
You may notice, during the year or when you prepare your information returns, that you have remitted less than you should have.
Remit any such under-remitted amounts as soon as possible, and indicate the remitting periods they apply to. To know what methods to use, go to How to remit source deductions.
The CRA may apply a late remitting penalty and interest if your remittance is late.
If you paid CRA too much (over-remitted)
If you have over-remitted during the current year, reduce your next remittance for this year by the amount of the over-remittance, if possible.
If you over-remitted last year, you can request a transfer or refund of the credit online or by mail. You will need to explain the reason for this over-remittance.
To make your request online, use My Business Account or Represent a Client. To make your request by mail, attach the explanation to your paper information return, or send a letter to your tax centre.
Forms and publications
- Form PD24, Application for a Refund of Overdeducted CPP Contributions or EI Premiums
- Form RC366, Direct Deposit Request for Businesses
- Guide T4001, Employers' Guide - Payroll Deductions and Remittances