PD7A: Statement of Account for Current Source Deductions
Reviewed by EverStone CPA · August 2026
Quick answer: The PD7A is the statement of account the CRA sends employers about their payroll source deductions. The dates that matter sit behind it: a regular remitter’s CPP, EI and income tax withholdings are due by the 15th of the month after the month they were withheld.
What the form is
Employers withhold income tax, CPP contributions and EI premiums from every pay, add the employer’s own share, and remit the total to the CRA on a schedule set by their remitter type. The PD7A is the running statement of that account.
Regular remitters — average monthly withholding under $25,000 — remit monthly, by the 15th day of the next month.
Accelerated remitters remit faster: threshold 1 ($25,000 to $99,999.99) up to twice a month — the 1st-to-15th period due the 25th of the same month, the 16th-to-end period due the 10th of the next; threshold 2 ($100,000 or more) up to four times a month.
Who files it
Every employer with a payroll account — including an owner-manager whose company pays them a salary. One employee is enough; the remitting obligation starts with the first pay.
New employers generally start as regular remitters, and the CRA reassigns the type as the average monthly withholding amount changes.
The form at a glance
| Item | Detail |
|---|---|
| What it is | The CRA’s statement of account for current source deductions |
| Regular remitter | AMWA under $25,000 — due the 15th of the following month |
| Accelerated, threshold 1 | AMWA $25,000–$99,999.99 — due the 25th (same month) and the 10th (next month) |
| Accelerated, threshold 2 | AMWA $100,000+ — up to four remittance periods a month |
| Early payment | Accepted without changing your remitter type |
What to have ready before you file
Most of the delay on these is not the form, it is assembling what the form asks for. Have the gross payroll for the remitting period, the CPP contributions, EI premiums and income tax actually withheld, the employer’s matching share, and your payroll program account number — the RP account the remittance must be credited to to hand before starting.
Gathering it first also surfaces the problems early — a missing account number, a balance nobody has actually calculated, a date that does not line up — while there is still time to fix them rather than after a filing has been rejected.
What catches people out
Withheld money is trust money. Source deductions are the debt the CRA pursues hardest — directors can be personally liable for unremitted amounts, which is not true of the company’s own tax. Cash-flow problems should never be financed out of the payroll account.
The due date follows when the pay happened, not when the bookkeeping caught up. A December bonus remits on the same clock as December salaries.
Remitting more often than required is fine — the CRA accepts early payments without changing your assigned type. The type only changes on request or on the CRA’s own reassessment of your AMWA.
Your remitter type sets the rhythm: regular remitters pay by the 15th of the next month; accelerated threshold 1 pays twice monthly (by the 25th and the 10th); accelerated threshold 2 up to four times monthly. The type is assigned from your average monthly withholding amount.
How it is filed
The PD7A is the CRA’s statement of account for current source deductions — it arrives after you remit, showing what the CRA received and what it expects next. The remittance itself is paid online, through your bank, or with the voucher, by your remitter type’s due date.
Whichever route applies, keep the filed return and the working papers behind it together. A return is only as defensible as the file that shows how the figures in it were arrived at, and that file is what a review asks for rather than the return itself.
Common questions
When are my payroll remittances due?+
What is an AMWA?+
Is the PD7A something I have to file?+
Can I pay early?+
Where this comes from
- CRA — When to remit (pay) payroll deductions
- CRA — Remit (pay) payroll deductions and contributions
- CRA — Penalty for accepting a late, amended or revoked election
General information current as of August 2026, not advice for your situation. Filing deadlines are unforgiving — confirm yours before you file. Please speak with a CPA about your circumstances.
Related reading
- The payroll quick card
- The CPP base rate reduction
- Statutory holiday pay for employers
- All CRA forms we cover
Other CRA forms
Who does this work
Payroll remitting is a calendar problem more than a calculation problem — the arithmetic is mechanical, but the due dates repeat every month forever. Running payroll through a system that remits on schedule is what removes the recurring risk.
If that is where you are, the service page for payroll and remittances sets out what the engagement covers and how it is quoted.
These deadlines are date-driven and unforgiving. Email us before the deadline rather than after — we quote the work in writing first.
Email us about PD7A