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Quiz: The remittance obligation

6 questions

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1 An employer failed to withhold from an employee's pay. Does it still have to remit? Only once the amount has been recovered from the employee Only at year end, with the information return Yes — the obligation to remit is not conditional on having actually withheld No — there is nothing withheld to remit

Answer key unconfirmed — rests on 1 unverified claim.

2 What determines an employer's remitter type? The number of employees The employer's gross revenue The employer's own election, made annually The employer's average monthly withholding amount over a period CRA specifies, against thresholds CRA publishes

Answer key unconfirmed — rests on 3 unverified claims.

3 An employer initiates a payment on the due date; CRA receives it two days later. Is it on time? No — a remittance is treated as made when CRA receives it, not when the employer sends it Yes, provided the employer can evidence the initiation date Yes, where the delay was caused by the financial institution Yes — the date of initiation governs

Answer key unconfirmed — rests on 1 unverified claim.

4 An employer has an open payroll account but paid no wages this period. What must it do? Nothing — no remittance is due, so no action is required Remit a nominal amount to keep the account active Inform CRA by filing a nil remittance Close the payroll account and reopen it when payroll resumes

Answer key unconfirmed — rests on 2 unverified claims.

5 What does a payroll remittance comprise? Select all that apply.

Select all that apply.

The employer's own income tax instalments Income tax withheld CPP contributions withheld, together with the employer's share EI premiums withheld, together with the employer's share

Answer key unconfirmed — rests on 3 unverified claims.

6 An employer with Quebec employees asks whether everything goes to CRA. No — all amounts for Quebec employees go to Revenu Québec Yes, with Quebec amounts identified separately on the same remittance Yes — CRA collects all payroll amounts nationally No — employers with Quebec employees remit some amounts to Revenu Québec rather than to CRA

Answer key unconfirmed — rests on 1 unverified claim.

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