No, I have already filed for 2010 and received the PIER review for 2010 taxation year from Revenue Canada.  Both affected employees are full time weekly, one has amounts in box 40 and one doesn't. 

Did you issue any additional payments for employees that get listed on T4's that when paided you didn't deduct CPP from.

We have this problem when we occassional issue Bonuses to Management.  We don't do them regularally so forget to issue them thru Payroll (they used to be reported on a T4A and not subject to CPP and EI and not issued via payroll, then we were advised that they are subject to CPP and EI and should be reported on a T4).

But since we do not issue them every year we forget when we issue them and then when January rolls around we have to adjust these amounts and remit.

According to Rev Can this is the most common reason.

Another reason this can happen is if you have an extra payroll period/cheque in the year ie 53 payments instead of 52.

None of those issues either.  Bonuses all had proper deductions, and only had 52 pays. 

I am wondering if it has anything to do with advance received in 2009 with balance still owing in 2010.  That is the case with the 2 employees who were deficient, but I am using the Advance payment method using a negative to deduct what they owe which is affecting the deductions as well. 

I am still baffled.

Just got a notice from CRA for deficiencies due to erroneous information entered. The system did not compute deduction for CPP contribution. Probably because of the employee's birthdate error. Which account to settle the deficiencies? The same account for the remittance of Source Deductions - Threshold 1 or the  Balance Due. Anyone who previously experience this type of issues.