Important dates for payroll

Service dates

When hiring employees

You will have to:

When to remit source deductions

When you have to remit depends on what type of remitter you are and when you pay your employees. In most cases, you have to remit your source deductions by the 15th of the month after you pay or give remuneration to your employees. Remuneration includes taxable benefits and allowances. If you are a new small employer, different rules may apply.

For more information, see:

When to file a T4/T4A return

You have to file a T4 or T4A information return, as applicable, and send information slips to your employees each year by the last day of February of the following calendar year that the information return applies to.

When the owner or sole proprietor dies

When the owner of a sole proprietorship dies, a final personal income tax and benefit return has to be filed by a certain date. The due date will depend on the type of return.

It may also be necessary to close all CRA business accounts and the business number after all final returns are processed and all amounts owing are paid.

When a current business stops operating

You will have to:

For more information, go to Changes to your business and Canada Revenue Agency program accounts.

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