A payroll remittance is the process by which an employer sends funds to government agencies, primarily the Canada Revenue Agency (CRA). These funds are a combination of deductions withheld from employees' gross pay (such as income tax, Canada Pension Plan contributions, and Employment Insurance premiums) and the employer's required contributions (their share of CPP and EI). This transfer is a fundamental legal obligation for employers to ensure compliance with federal and provincial payroll legislation. The frequency of these remittances depends on the employer's average monthly withholding amount.

A. This is too narrow; remittances primarily involve statutory deductions like taxes, CPP, and EI, not just benefits.

C. This describes an expense reimbursement, a payment from an employer to an employee, not to a government agency.

D. This describes final pay. Remittances are recurring payments made regularly throughout the employment period.

1. Canada Revenue Agency. (2023). T4001 Employers' Guide - Payroll Deductions and Remittances. Chapter 3, "Remitting deductions". The guide states, "You have to remit the Canada Pension Plan (CPP) contributions, the employment insurance (EI) premiums, and income tax deducted from your employees' income, along with your share of CPP contributions and EI premiums."

2. National Payroll Institute. (2023). Payroll Compliance Legislation. Chapter 3: "Calculating and Remitting Payroll Deductions". This chapter defines a remittance as the sum of employee source deductions and the employer's share of statutory contributions that must be sent to the CRA by a specified due date.