Payroll Source Deductions — How and When to Remit (Due Dates)

Employers must remit payroll source deductions and employer contributions (including income tax, Canada Pension Plan (CPP) or Quebec Pension Plan (QPP) contributions, and Employment Insurance (EI) premiums) to the Canada Revenue Agency (CRA) by specific due dates based on their remitter type and average monthly withholding amounts. These remittance deadlines apply whether you pay remuneration, report nil remittances (no deductions because of seasonal workers), or your business status changes.

📅 Remitting Due Dates by Remitter Type

Your remitter type determines how often and by when you must remit payroll source deductions. The CRA assigns this based on your historical payroll withholding totals (average monthly withholding amount — AMWA).

Regular remitters (AMWA under ~C$25,000): remit monthly — deductions must be received on or before the 15th day of the month following the month you paid employees.
Quarterly remitters (small employers with low withholding amounts and perfect compliance): remit once per quarter — due on April 15, July 15, October 15 and January 15 after each quarter.
Accelerated remitters – Threshold 1 (AMWA ~C$25,000–$99,999.99): remit up to twice a month —
- Amounts for paydays from the 1st – 15th due by the 25th of the same month
- Amounts for paydays from the 16th to month‑end due by the 10th of the next month
Accelerated remitters – Threshold 2 (AMWA $100,000+): remit up to four times a month — remittances must be received by a Canadian financial institution within three working days after each payroll period ends.

🔁 Special Situations — Nil and Final Remittances

If you have no employees, seasonal workers only, or are temporarily not remitting, you must still report a nil remittance by the regular due date for your remitter type and explain when you expect to resume remitting.

When your business stops operating (closure, bankruptcy, death of owner, legal status change, etc.), you must submit a final remittance within 7 calendar days after the cessation date.

📌 Payments Received On Time

A remittance is considered on time if the CRA receives it on or before the due date — including when that date falls on a Saturday, Sunday or CRA‑recognised public holiday — provided it is received by the next business day.

💸 Penalties and Interest for Late or Missed Remittances

If you remit late or fail to remit deductions, the CRA may assess penalties and interest. These can include graduated penalties based on how late the remittance is, compounded daily interest from the due date, and additional penalties for repeated failures.

📑 How to Find Your Remittance Due Dates