Who this guide is for Payroll and finance staff responsible for Canadian payroll remittances and reporting.
Maintain the filing calendar Track the organizations Canada Revenue Agency remittance frequency, payment due dates, T4 and T4 Summary year-end obligations, and province-specific filings. Where Quebec or another province has a separate authority or return, add it to the same controlled calendar with the responsible owner and reviewer.
Prepare a remittance 1. Reconcile the payroll register for the remittance period to gross pay, income tax, CPP, CPP2, EI, employer contributions, and any provincial payroll liability. 2. Confirm the employer payroll program account, filing period, payment amount, and the payroll run identifiers included in the workpaper. 3. Investigate off-cycle runs, corrections, retroactive payments, taxable benefits, terminations, and any variance from the prior remittance before payment. 4. Have a reviewer approve the workpaper. The reviewer should be able to trace every remittance total to Eprecus payroll reports and the approved payroll runs. 5. Submit payment through the current official channel and retain the payment receipt, confirmation number, payroll register, statutory report, and approval.
Year-end reporting Reconcile each employee year-to-date record before preparing T4 and T4 Summary reporting. Reconcile employee totals to all remittances and payroll registers for the year. For organizations with Quebec obligations, complete the appropriate separate provincial or Revenu Quebec reporting, including RL-1 where applicable, using the current official rules.
Corrections and controls Correct the source payroll record through the approved Eprecus workflow before preparing amended reporting. Retain the original report, corrected report, reason for correction, reviewer approval, and authority acknowledgement. Escalate a late filing, rejected remittance, Social Insurance Number issue, province-of-employment conflict, or material year-to-date variance to a qualified Canadian payroll adviser.