Payroll compliance and enforcement
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The CRA conducts reviews to make sure employers and payers are meeting their tax obligations. The CRA contacts employers and payers either by letter, by phone or by sending out a notice to advise that their account has been selected for review.
Payroll compliance programs
Learn more about the reasons for a review, how to prepare, records to keep and common errors depending on the payroll compliance program
Trust accounts examinations - Payroll and GST/HST account reviews
Examinations are done to make sure you have met all your withholding and reporting obligations
Pensionable and insurable earnings review (PIER)
PIER reviews are done to ensure that you have deducted enough CPP contributions and EI premiums
Tax deduction, CPP and EI discrepancy notice (PD4R)
PD4R notices identify a difference between the total remittances you made and the total amount you reported on your slips for the year
Receiving your amended or additional slips – PD256 letter
PD256 letters are sent to you if CRA needs to provide you with amended or additional T4, T4A, or T4RSP slips
After a reassessment
Reassessments after payroll compliance reviews
Understand the process when the CRA reassesses personal income tax and benefit returns after adding or amending T4 or T4A slips following a payroll compliance review