01/15/2026
Even if you have no payroll for a month, you may still be required to submit a nil remittance for source deductions through your CRA My Business Account.
This can happen during periods with no work—such as seasonal slowdowns, break-up, or temporary closures. If a remittance isn’t filed, CRA may assume it was missed and can issue reminders, penalties, or follow-up notices.
Submitting a nil remittance lets CRA know:
✔️ No wages were paid
✔️ No source deductions were required
✔️ Your account is up to date
A quick step now can help avoid unnecessary notices later.