Tax Agency Configuration

Nmbr uses Remittance Accounts for managing and reporting remittances across various external entities. This includes remittances that are managed by Nmbr, as well as those that are managed outside of Nmbr but still need to be tracked for payroll processing and reporting purposes. Every Business Entity needs at least one CRA Remittance Account, and businesses with employees working in Quebec also need an RQ account. These accounts represent where statutory withholdings — income tax, CPP/QPP, EI/QPIP — are remitted on the employer’s behalf. For a full breakdown of what gets remitted to each agency, see the Deductions & Remittances guide. This guide covers creating and configuring these accounts, how Work Assignments are enrolled into them, the option to link an RQ account to a CRA account so enrollments stay in sync, and the payroll warnings that surface when configuration is incomplete.

Managing Remittance Accounts

Each Business Entity can have multiple accounts for each tax agency — for example, a business with multiple divisions might have separate CRA accounts for each division’s payroll. However, each account must have a unique account_identifier within the same Business Entity and provider. When creating a CRA or RQ Remittance Account, the account_provider field must be set to either ca_cra or ca_rq. The category is automatically derived from the provider — both CRA and RQ accounts are assigned the ca_tax_agency category. The account_identifier is optional at creation time but must be set before Payrolls can be approved.

Tax-agency configuration

The Remittance Account is where tax-agency configuration lives: enrollments, remittance reporting, remitter type, the tax ID (via account_identifier), and Tax Properties like EI Premium Reduction configured for the account.

Listing and Finding Accounts

Creating a Business Entity auto-provisions Remittance Accounts for Workers’ Compensation Board (WCB), territorial government, and employer health tax providers. Any CRA or RQ accounts you create are added alongside them. The list endpoint paginates, so a new CRA or RQ account may not appear on the first unfiltered page. Use links.next to page through results, or filter by account_provider or category. Both filters accept comma-separated values. Request

curl --request GET \
     --url "https://sandbox.nmbr.co/services/payroll/remittance_accounts?business_entity_id=<business_entity_id>&account_provider=ca_cra" \
     --header 'Authorization: Bearer <access_token>' \
     --header 'accept: application/json'

Account Identifier Formats

Each agency has a specific identifier format:

CRA: 9 digits + RP + 4 digits (e.g. 123456789RP0001)
RQ: 10 digits + RS + 4 digits (e.g. 9876543210RS0001)

The identifier must be unique per Business Entity and provider combination.

Tax Property sync

The account_identifier and the corresponding ca::tax_id (for CRA) or ca::qc::tax_id (for RQ) Tax Property on the Business Entity stay in sync. Writing either one creates or updates the other.

Updating a Remittance Account

The account_provider field cannot be changed after creation. The account_identifier and category fields become locked once the Remittance Account is no longer editable (i.e. it has been used on a non-draft payroll). You can check the is_editable field on the Remittance Account to determine whether these fields can be modified. The label field can always be updated.

Account Metadata

Some Remittance Accounts capture extra data points specific to their category, returned in the account’s metadata field. The available fields depend on the category:

Workers’ compensation accounts can capture last_payment_amount, which Nmbr uses to enable automated remittance for select providers. See the Workers Compensation Board (WCB) guide.

CRA and RQ tax-agency accounts capture no category-specific metadata, so their metadata is null.

Remitter Type

Every CRA and RQ Remittance Account needs a remitter type to determine when remittance payments are due and how they are reported. The CRA assigns a remitter type to each business based on its average monthly withholding amount (AMWA). The possible values are:

Value	Description	AMWA Range
`quarterly`	Quarterly remitter — new small employers or accounts with a perfect compliance record	$0 –$ 2,999.99
`regular`	Regular remitter — remittances due by the 15th of the following month	$0 –$ 24,999.99
`accelerated_threshold_1`	Accelerated remitter (Threshold 1) — remittances due twice monthly	$25,000 –$ 99,999.99
`accelerated_threshold_2`	Accelerated remitter (Threshold 2) — remittances due within 3 business days	$100,000+

Setting the Remitter Type

The remitter type can be set in two places:

On the Business Entity — applies as a default to all CRA and RQ Remittance Accounts under that Business Entity.
On the Remittance Account — overrides the Business Entity default for that specific account.

When processing payments, Nmbr uses the Remittance Account’s remitter_type if set, otherwise falls back to the Business Entity’s remitter_type. If neither is set, payroll approval will be blocked with a remitter_type_not_provided warning. For most businesses, setting the remitter type on the Business Entity is sufficient — all CRA and RQ accounts will inherit the same value. Per-account overrides are available for cases where an account needs a different remitter type. To set the remitter type on a Remittance Account, include the remitter_type field when creating or updating the account.

Auto-Enrollment

Nmbr enrolls Work Assignments into a CRA or RQ Remittance Account automatically when it can tell which account to use. For each provider, the target account is:

The account with is_default set to true. Only one account per provider per Business Entity can be the default.
The only account of that provider, when the Business Entity has exactly one and none is marked as the default.

Contractors are never enrolled in Remittance Accounts.

CRA Auto-Enrollment

When a CRA Remittance Account becomes the auto-enrollment target, every employee Work Assignment in the Business Entity that has no CRA enrollment yet is enrolled. New Work Assignments are enrolled into it as they are created.

RQ Auto-Enrollment

RQ auto-enrollment follows the same logic but only applies to Work Assignments with a Quebec province of employment, either set explicitly on the Work Assignment or inherited from the Business Entity.

When Auto-Enrollment Does Not Apply

Auto-enrollment is skipped when a Business Entity has more than one account for the same provider and none of them is the default. Enroll Work Assignments using the enrollment endpoints described below. A linked account is never an auto-enrollment target. Its enrollments are generated from the CRA account it follows. See Linked Remittance Accounts.

Managing Enrollments

Manual enrollment is required when a Business Entity has multiple accounts for the same provider and none of them is the default — for example, two CRA Remittance Accounts for different divisions.

Creating an Enrollment

Use Remittance Account Enrollments to enroll a Work Assignment into a Remittance Account. Each enrollment has an effective_from date and an optional effective_to. The Remittance Account and Work Assignment must belong to the same Business Entity, and only ca_cra and ca_rq accounts support enrollments. Enrollments for the same Work Assignment and provider cannot overlap. If a conflict exists, pass overlap_strategy: "replace_existing" to automatically resolve overlaps instead of returning a validation error. Existing enrollments that started before the new effective_from are ended (their effective_to is set to the day before), and overlapping enrollments that start on or after the new effective_from are deleted. An account that is linked to a CRA account does not accept enrollments created this way. Its enrollments are generated from the CRA account’s enrollments. See Linked Remittance Accounts.

Bulk Creating Enrollments

Use Bulk Operations to enroll multiple Work Assignments at once. Rather than specifying individual Work Assignments, you provide a business_entity_id and use the work_assignments field to query which ones to enroll — for example, all Work Assignments, or only those on a specific Pay Schedule. All selected Work Assignments receive the same Remittance Account and effective dates.

Linked Remittance Accounts

A business that remits to both agencies may want the same pool of employees enrolled in each. Without a link, that pool is maintained twice: every employee enrolled in the CRA account 123456789RP0001 has to be enrolled in the RQ account 9876543210RS0001 as well, with the same effective dates, and the two lists drift apart as people join and leave. Linking keeps them in step. An RQ Remittance Account can be linked to a CRA Remittance Account in the same Business Entity. Once linked, its enrollments are generated from the CRA account’s enrollments and kept in sync, so there is nothing to enroll by hand. A new employee enrolled in the CRA account is enrolled in the linked account at the same time. Accounts with no link are unaffected. Linking is not the same as RQ auto-enrollment. Auto-enrollment reaches a narrower set of Work Assignments, and stops tracking the CRA account once the enrollment exists:

Auto-enrollment only covers Work Assignments with a Quebec province of employment. A linked account follows every CRA enrollment on the Business Entity’s employees, whatever their province of employment.
Auto-enrollment only applies when the RQ account is the auto-enrollment target for the Business Entity. Linking works when the Business Entity has several RQ accounts.
Auto-enrollment creates the enrollment once and leaves it alone. A managed enrollment mirrors the CRA enrollment’s effective dates and follows them when they change.

Configuring a Link

Set linked_remittance_account_id on the RQ account to the id of the CRA account it should follow. Send it when creating or updating the account. Request

curl --request PUT \
     --url "https://sandbox.nmbr.co/services/payroll/remittance_accounts/<rq_remittance_account_id>" \
     --header 'Authorization: Bearer <access_token>' \
     --header 'content-type: application/json' \
     --header 'accept: application/json' \
     --data '{
       "linked_remittance_account_id": "<cra_remittance_account_id>"
     }'

The account’s linked_remittance_account field returns the CRA account it follows, and null when it follows none. Add ?expand=linked_remittance_account to get the full account inline. A link is rejected when:

The account being linked is not an RQ account, or the account it points at is not a CRA account.
The two accounts belong to different Business Entities.
The RQ account points at itself.
Another RQ account is already linked to that CRA account.
The RQ account has is_default set to true. A linked account is never an auto-enrollment target, so it cannot also be the default.

Managed Enrollments

An enrollment generated by a link is managed. It always carries the same effective_from and effective_to as the CRA enrollment it came from, and follows that enrollment when the dates change. Its dates are never trimmed to fit around an existing RQ enrollment. The conflicting enrollment is end-dated or removed instead. Enrollment resources report their managed state:

is_managed is true when the enrollment was generated from a CRA enrollment.
managing_enrollment returns the CRA enrollment it came from, and null otherwise. Add ?expand=managing_enrollment to get the full enrollment inline.
is_editable and is_deletable are both false while the enrollment is managed.

A linked account’s enrollments cannot be created, edited, or deleted directly. Passing overlap_strategy: "replace_existing" does not get around this. That request is rejected rather than allowed to replace a managed enrollment. To change a managed enrollment, change the CRA enrollment it came from: creating, end-dating, or deleting a CRA enrollment applies the same change on every linked account.

Linking an Account That Already Has Enrollments

Configuring a link backfills the linked account. Every employee Work Assignment already enrolled in the CRA account gets a managed enrollment on the linked account with matching effective dates. Existing RQ enrollments for those Work Assignments are resolved the same way overlap_strategy: "replace_existing" resolves an overlap, whichever RQ account they sit on. An enrollment that starts on or after the CRA enrollment is removed, and one that starts earlier is end-dated to the day before. An enrollment whose dates do not overlap any CRA enrollment is left alone. Nmbr recalculates the affected Work Assignments’ upcoming draft payrolls so the new enrollments are reflected before approval.

Removing a Link

Set linked_remittance_account_id to null. The enrollments the link generated stay in place with their dates and account intact, and become editable and deletable again. They no longer follow the CRA account.

Deleting Linked Accounts

A CRA account with accounts linked to it cannot be deleted. Remove the links first. Deleting the RQ account is allowed, and removes its managed enrollments with it.

Payroll Warnings

Nmbr surfaces warnings on payrolls when Remittance Account configuration is incomplete. These warnings block payroll approval until resolved.

Missing Enrollment

The warnings missing_cra_remittance_account_enrollment and missing_rq_remittance_account_enrollment appear when a Pay Stub has no active enrollment for the pay period. This typically means the Work Assignment was never enrolled, or the enrollment’s effective dates don’t cover the payroll period. To resolve, create an enrollment for the affected Work Assignment. If the Business Entity has only one account of that provider type, the enrollment may have been inadvertently removed.

Missing Identifier

The warnings missing_cra_remittance_account_identifier and missing_rq_remittance_account_identifier appear when a Remittance Account used on the payroll has no account_identifier set. To resolve, update the Remittance Account with the correct identifier.

Getting Started

Payroll Fundamentals

Canadian Payroll

Advanced Concepts

Usage & Billing

Tax Agency Configuration

Managing Remittance Accounts

Tax-agency configuration

Listing and Finding Accounts

Account Identifier Formats

Tax Property sync

Updating a Remittance Account

Account Metadata

Remitter Type

Setting the Remitter Type

Auto-Enrollment

CRA Auto-Enrollment

RQ Auto-Enrollment

When Auto-Enrollment Does Not Apply

Managing Enrollments

Creating an Enrollment

Bulk Creating Enrollments

Linked Remittance Accounts

Configuring a Link

Managed Enrollments

Linking an Account That Already Has Enrollments

Removing a Link

Deleting Linked Accounts

Payroll Warnings

Missing Enrollment

Missing Identifier

​Managing Remittance Accounts

Tax-agency configuration

​Listing and Finding Accounts

​Account Identifier Formats

Tax Property sync

​Updating a Remittance Account

​Account Metadata

​Remitter Type

​Setting the Remitter Type

​Auto-Enrollment

​CRA Auto-Enrollment

​RQ Auto-Enrollment

​When Auto-Enrollment Does Not Apply

​Managing Enrollments

​Creating an Enrollment

​Bulk Creating Enrollments

​Linked Remittance Accounts

​Configuring a Link

​Managed Enrollments

​Linking an Account That Already Has Enrollments

​Removing a Link

​Deleting Linked Accounts

​Payroll Warnings

​Missing Enrollment

​Missing Identifier

Managing Remittance Accounts

Listing and Finding Accounts

Account Identifier Formats

Updating a Remittance Account

Account Metadata

Remitter Type

Setting the Remitter Type

Auto-Enrollment

CRA Auto-Enrollment

RQ Auto-Enrollment

When Auto-Enrollment Does Not Apply

Managing Enrollments

Creating an Enrollment

Bulk Creating Enrollments

Linked Remittance Accounts

Configuring a Link

Managed Enrollments

Linking an Account That Already Has Enrollments

Removing a Link

Deleting Linked Accounts

Payroll Warnings

Missing Enrollment

Missing Identifier