If your business owes no payroll source deductions to the Canada Revenue Agency (CRA) on your scheduled remittance due date, you must report a nil remittance to the CRA on or before that date.
When to report a nil remittance
How to report a nil remittance
When to report a nil remittance
You must report a nil remittance if you have no source deductions to remit to the CRA for a remitting period. This applies if you:
- have no employees for a period of time. This includes if your employees are on leave
- have seasonal employees
Filing deadline
Your nil remittance due date depends on your remittance frequency. You must report your nil remittance to the CRA on or before the date your regular remittances would be due.
If you are unsure of your remitter type and the dates, see [Canada] Payroll tax remittance due dates.
How to report a nil remittance
There are three different methods the CRA provides to report a nil remittance:
- Online: Use the Provide a nil remittance service in your CRA My Business Account
- Phone: Use the CRA’s TeleReply phone service
- Mail: Report by mail
Track remittances in Wave
To view your accruing and upcoming remittances, on the left-side menu, click Payroll > Taxes.
If you do not accrue any remittances during a remitting period, this will result in no upcoming CRA payment appearing for your next scheduled 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.
Frequently asked questions
Will Wave report a nil remittance on my behalf?
No, Wave cannot report nil remittances for your business because we do not have access to individual CRA My Business Accounts. You must report nil remittances to the CRA directly.
What if I don't report a nil remittance?
If the CRA expects a remittance on your due date but doesn't receive one, they will contact you to ask for details about the missing payment.
What if I end up having remittances due after I report a nil remittance?
This is fine. Send your remittances to the CRA as you normally would. The CRA will automatically update your account.