PD7A remittance voucher

The PD7A is the CRA's statement and remittance voucher for payroll deductions. It shows what you have paid and links each payment to your account.

Also called: PD7A, Statement of account for current source deductions, remittance voucher, CRA payroll voucher

What PD7A remittance voucher means

The PD7A is the form the Canada Revenue Agency (CRA) uses with employers' payroll accounts. It combines a statement of your payroll account (what the CRA has received from you) with a remittance voucher, the slip that tells the CRA which account and period a payment is for.

You do not create a PD7A yourself. It comes from the CRA once you have a payroll program account (RP account), and the voucher part carries your account number. It matters most when you pay at a bank counter or by mail; if you pay electronically, you give the same details online.

Small employers often meet the PD7A in their first few months of payroll, when the statement arrives and they need to know what it is asking for.

How it works

The statement part shows the payments the CRA has recorded on your RP account and any balance owing. Compare it with your own payroll records. If a payment you made is missing, or an amount looks wrong, contact the CRA quickly, before penalties and interest add up.

The voucher part is where you report the remittance. Fill it in from your payroll summary for the month (or quarter, if you are a quarterly remitter), following the instructions printed on the voucher, so the payment is matched to the right period.

Send the voucher with your payment so it is credited to the right account and period. Remember the due date rules: regular remitters must have the payment received by the 15th of the month after the month you paid employees, and payments of more than $10,000 should be made electronically.

Keep each statement with your payroll records. Even if you pay online every month, the statements are a useful check that what the CRA has on file matches what you think you have paid.

Is it the same in every province?

The PD7A is a federal CRA form and is the same in every province and territory. Employers with staff in Quebec should also check how Revenu Québec wants Quebec deductions remitted.

Example: Reading the first statement

Ewan opened a 3-person bike repair shop in Charlottetown this spring. After his second month of payroll, a PD7A statement arrives from the CRA. It shows his April remittance but not the one he made in early May.

Ewan checks his bank and sees the May payment went out on 13 May, before the 15 May due date. He calls the CRA with the payment details, and the payment is found and applied to the right period. From then on he pays electronically and files each statement with his payroll records.

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Questions about PD7A remittance voucher

What is a PD7A?

It is the CRA's statement of account for current source deductions, with a remittance voucher attached. It shows what you have paid on your payroll account and is used to send payments.

Do I need a PD7A if I pay online?

When you pay electronically you give the remittance details online. Keep the statements anyway to check your account.

Where do I get the numbers for the PD7A voucher?

From your payroll summary for the remitting period. Your payroll software or bookkeeper can produce one, and the voucher itself explains each box.

Official sources

General information for Canadian employers, not legal advice. Rules differ by province and territory and change over time, so check with your provincial employment standards office (or the federal Labour Program if you are federally regulated) before you rely on it. See employment standards by province.

Checked against official sources on 4 November 2026.