T4 Note to CRA

I have a client that incorrectly paid one of their payroll remittances for 2021 to their corporate tax account. I have requested the amount be transferred however it has yet to happen and need to file the T4s. I am wondering if there is a way to file a note when I efile the T4s to explain the situation or do I have to send a note to CRA through Represent a Client?

did you make the request via RAC? I find those transfers to be pretty much instant.

There is no way to send any such notes to CRA.

If they have not moved the payment in time, the client will receive a PIER and you MUST reply back and indicate to them what went wrong… reply thru the PIER reply system.

It will eventually get fixed.

I have a client who had Aug remittance incorrectly tagged as February by CRA. This generated Penalty and Interest. We made the request in Late September to move the payment from February to August period ( which would remove the penalties and interest)… We are STILL waiting… grr.

You can go through Rep a client and transfer those payments yourself.


@gaywise has the answer. As long as you have RAC access for the client accounts (RP and RC) you can do the transfer online. No need to contact CRA.

(One of the VERY few things CRA got right; now…would they PLEASE do this for individual accounts?!)

Still cannot transfer within RC account and you have to call to have agent do this.

Do you not see this? Just tested - works fine.

If you’re not seeing it, are the auths on the account set to Level 1 (not 2 or 3?)

Yes, I have… but It does not work immediately for payroll transfers… yes, I have used between Corp and HST and found it to be immediate effect.

I called CRA and was told that calling them was actually still preferred(for payroll)… referring to it being a trust account that the agents still need to review before allowing transfers within. I have actually asked for the payment to be moved both via the Rep a client and Actual Phone agent and it still has yet to be done since September.

My follow ups with CRA: they confirm they have the request… not processed yet.

Ah - gotcha. The brilliant folks (?) who run CRA have apparently decided that we are not to be trusted to know what we are doing and so we are too tender to transfer in and out of the RP account because it’s “trust money”. Of course, this is bull puckey because GST is “trust money” as well (which is why Directors are liable for both of them!).

So - yet another reason to sit on hold for 45 minutes, listening to endless (a) blather about whatever their current nonsense is and then (b) listen to the same stupid music that repeats every 45 seconds. Each time we need to make an adjustment.

They just get more and more annoying.

You can do the online “request transfer of a misallocated payment” on the RP account (it’s under “View”, which makes little sense), but I’ve done this previously and it takes endless months for them to process it. Calling is no better (I have one I’ve been waiting for that’s now in excess of a year. Still “in process” they say. Right.)

Thank you for all your responses. Yes I did the transfer request on line through Represent a Client. Like usual I will file the T4 Return and then patiently wait for the PIER to arrive. If CRA was a real business they would have long been out of business wasting time and money doing things many times over…