NoticeCheck

PIER letter (PD101): Pensionable and Insurable Earnings Review

CRA

Within 30 calendar days

Urgent deadline

  • Initial letter asks for a reply within 30 calendar days
  • Day 45: if no reply or full payment, a notice of assessment is issued with penalties and/or interest
  • Day 65: CRA issues amended T4s
  • No reply needed if you agree and pay the exact amount by the deadline. If you disagree, return the PIER with corrections and an explanation
  • Do not send amended T4s yourself (per CRA)

What this usually means

Every year CRA checks the CPP and EI amounts on T4 slips. This letter means CRA thinks too little CPP or EI was deducted, and it lists the employees and the amounts it calculates are owed.

What to gather

  • The letter (all pages)
  • Envelope and date received
  • Account numbers (masked)
  • Payroll journals
  • T4 and T4A slips and summaries
  • Remittance records

Sources

Official source

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