[Canada] Reporting nil remittances

If you have no payroll source deductions due to be remitted to the Canada Revenue Agency (CRA) on your regular scheduled remittance due date, you must report a nil remittance to the CRA on or before the date your remittance would have been due.

When would I need to report a nil remittance? 

If I have no remittances, when is my nil remittance report due to the CRA? 

How do I report a nil remittance? 

What if I end up having remittances due after I report a nil remittance for that due date?

What happens if I don't report a nil remittance?

Will Wave report a nil remittance on my behalf?

Where can I see in Wave that I need to report a nil remittance?

When would I need to report a nil remittance? 

You need to report a nil remittance if you do not have any source deductions to remit to the CRA for a remitting period. This could happen if you 

  • have no employees for a period of time 
    • this includes if your employees are on leave 
  • have seasonal employees 

If I have no remittances, when is my nil remittance report due to the CRA? 

The due date of the nil remittance depends on your remittance frequency. You will have to report your nil remittance to the CRA on or before the date your remittances would have been due. To determine your due dates, the CRA has provided the chart below. 

Not sure which remitter type your business is? Check out Wave's guide on this: 

How do I report a nil remittance? 

The CRA provides three different methods to report a nil remittance:

What if I end up having remittances due after I report a nil remittance for that due date?

This is fine. Send your remittances to the CRA as you normally would and your account will be automatically updated.

What happens if I don't report a nil remittance?

If the CRA expected to have a remittance on your due date and does not receive it, they will contact you and ask you to provide details on the missing remittance. 

Will Wave report a nil remittance on my behalf?

Because nil remittances are generally done online through your CRA My Business Account, Wave is unable to report a nil remittance on behalf of businesses. This is because Wave does not have access to individual business' CRA accounts. 

This means that you must report nil remittances to the CRA directly. 

Wave is, however, able to send remittance amounts that are due to the CRA on your behalf. If you are interested in setting this up in your Wave Payroll account, follow the instructions provided here: 

Where can I see in Wave that I need to report a nil remittance?

To view accruing and coming-due remittances, go to the Payroll menu on the left-hand side and click Taxes. 

If you do not accrue any remittances during a remitting period, this will result in no upcoming CRA payment appearing for your next schedule due date. It's important to maintain your payroll records to ensure you are aware of when you have no remittances owing for a remittance period in order to report your nil remittance in a timely fashion. 

Wave is working on improving our system so that you will have more awareness when you are to report a nil remittance.

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