How and when to pay (remit) source deductions – Due date
2. Find out your due date
The CRA must receive your remittances on or before the due dates below.
Due dates apply both to
|Remitter type||Remitting frequency||Remitting period||Remittance due dates|
|Quarterly||Quarterly||January 1 to March 31
April 1 to June 30
July 1 to September 30
October 1 to December 31
|Regular||Monthly||Calendar months||15th day of the next month|
|Threshold 1 accelerated||Up to twice a month||1st to 15th of the month
16th to end of the month
|25th day of same month
10th day of the next month
|Threshold 2 accelerated||Up to four times a month||1st to 7th of the month
8th to 14th of the month
15th to 21st of the month
22nd to the last day of the month
|3rd working day after the 7th
3rd working day after the 14th
3rd working day after the 21st
3rd working day after the last day of the month
Example 3 – Threshold 1 accelerated remitter
Example 4 – Threshold 2 accelerated remitter
The company pays remuneration on May 4, 2017. This is between May 1 and May 7. The CRA must receive the company’s remittance by May 10, 2017, which is the 3rd working day after May 7, 2017.
The company also pays remuneration on May 18, 2017. This is between May 15 and May 21. Since Monday May 22 is a public holiday recognized by the CRA, the CRA must receive the company’s remittance by May 25, 2017. This is the third working day after 21st.
To avoid a penalty for not sending the deductions through a financial institution even if it remits on time, XYZ Company’s payroll clerks always remit online or in person at a financial institution.
More details on due dates
More details on due dates
Important information about due dates
- You are responsible for making sure the CRA receives your remittance on or before your due date. This applies regardless of your remittance method. You should:
- Confirm the processing standards and transaction cut-off times of your financial institution or third-party service provider, if you remit using one of these methods.
- Allow more time than usual if you remit by mail. Postmarks are not evidence of the date of receipt.
- If your due date falls on a Saturday, a Sunday, or a public holiday recognized by the CRA, your remittance is on time if the CRA receives it on the next business day.
- The CRA can charge penalties and interest if you do not remit as and when required.
- For information on how to correct misapplied payments, go to Looking for a payment.
- For information on how to correct remitting errors, go to How to correct remitting errors.
- Make your last remittance of the year by its respective remittance due date. If you wait until your information returns are due, you may be charged penalties and interest.
Due dates for quarterly remitters
The calendar quarters, and your due dates, are:
- January to March: due by April 15
- April to June: due by July 15
- July to September: due by October 15
- October to December: due by January 15
See Example 1.
Due dates for regular remitters
Due dates for threshold 1 accelerated remitters
If you are a threshold 1 accelerated remitter, your remittance due dates are:
- the 25th of the month for remuneration that you pay or give from the 1st to the 15th of the month inclusive; and
- the 10th of the next month for remuneration that you pay or give from the 16th to the last day of the month.
See Example 3.
Due dates for threshold 2 accelerated remitters
If you are a threshold 2 accelerated remitter, your remittance due date is the third working day (not counting Saturdays, Sundays, or public holidays recognized by the CRA) after the end of the following periods:
- from the 1st to the 7th day of the month, inclusive;
- from the 8th to the 14th day of the month, inclusive;
- from the 15th to the 21st day of the month, inclusive; and
- from the 22nd to the last day of the month, inclusive.
See Example 4.
Due dates when your business status changes
You must make your final remittance within 7 days from the date of any of the following:
- you stop operating your business or the partner or sole proprietor dies;
- you change your legal status;
- you become bankrupt or enter receivership; or
- you restructure, reorganize, or amalgamate.
For more information on these changes and your responsibilities, go to Changing your business status.
Your remitter type sets your remitting frequency and affects your due dates. It is normally based on your average monthly withholding amount (AMWA) from two calendar years ago.
|Remitter type||Average monthly withholding amount (AMWA)|
|Quarterly remitters: new small employers||Not based on AMWA. The monthly withholding amount is zero to $999.99 and you have a perfect compliance history.|
|Quarterly remitters: account opened for 12 months or longer||From zero to $2,999.99, and you have a perfect compliance history.|
|Regular remitters||From zero to $24,999.99|
|Threshold 1 accelerated remitters||From $25,000.00 to $99,999.99|
|Threshold 2 accelerated remitters||$100,000.00 or more|
If your organization has more than one payroll program (RP) account, your remitter type will be the same for all accounts.
If you are an associated corporation, your remitter type is the same as that of all your associated corporations.
Your remitter type is not related to your pay periods. If your remitter type changes, you do not have to start paying your employees more often because you have to remit on different due dates. Go to Summary of remittance due dates for a table of remitting periods and due dates.
The Average monthly withholding amount (AMWA) decides your remitter type.
The Average monthly withholding amount (AMWA)
Generally, the CRA bases your remitter type on your average monthly withholding amount (AMWA), from two calendar years ago. If you are a new employer, read about the monthly withholding amount. Each year, the CRA reviews your AMWA. If your remitter type changes, it will let you know in writing.
If applicable, the CRA will also look at your compliance history to see if you qualify as a quarterly remitter.
Your AMWA is the total of all the Canada Pension Plan (CPP), employment insurance (EI), and income tax you had to remit for the year, divided by the number of months (maximum 12) that you had to remit for.
If you had more than one payroll program (RP) account two calendar years ago, or if you are an associated corporation, the CRA will calculate your AMWA as though you had one combined account.
In 2016, Company A had to remit $1,050,000 over 10 months. It is not an associated corporation. Company A’s AMWA is calculated as follows: $1,050,000 ÷ 10 = $105,000.
Since its AMWA was over $99,999.99 in 2015, Company A will be a threshold 2 accelerated remitter for 2018.
Companies X and Y are associated corporations. In 2016, their combined source deductions remittances were $297,000. Each corporation had to remit for January through November. Since months are counted only once, their AMWA is calculated as follows: $297,000 ÷ 11 = $27,000.
Since their combined AMWA was between $25,000.00 and $99,999.99 in 2016, each company will be a threshold 1 accelerated remitter for 2018.
Quarterly remitters: new small employers
If you are a new small employer, you may be able to remit quarterly instead of monthly. You do not have to apply. Remit quarterly unless the CRA tells you, on your statement of account, that you have to remit at a different frequency.
To qualify, you must meet the both of the following conditions:
- each month, your monthly withholding amount (MWA) must be less than $1,000
- you must maintain a perfect compliance history on all your GST/HST (RT) and payroll (RP) program accounts
Your MWA is the amount you would have to remit for a month if you were a regular remitter. If you are an associated corporation, the combined MWA of your corporation and your associated corporations must be less than $1,000.
You have a perfect compliance history if, over a 12-month period, you do all of the following:
Quarterly remitters: small employers
You may have the option to remit quarterly if your payroll program (RP) account has been opened for 12 months or longer. If you are a new employer, see New small employer.
To qualify, you need:
- an average monthly withholding amount (AMWA) of less than $3,000 either one or two calendar years ago; and
- a perfect compliance history.
You have a perfect compliance history if, over the last 12 months, you have:
- remitted all your source deductions on time
- paid all your goods and services tax/harmonized sales tax (GST/HST) on time
- filed all your T4 type information returns and GST/HST returns on time
If you qualify, the CRA will tell you in writing in November, following an annual review. If you continue to qualify, the CRA will not tell you again.
There are two groups of accelerated remitters: threshold 1 and threshold 2.
You are a threshold 1 accelerated remitter if you had an average monthly withholding amount (AMWA) of $25,000 to $99,999.99 two calendar years ago.
You are a threshold 2 accelerated remitter if you had an average monthly withholding amount (AMWA) of $100,000 or more two calendar years ago.
Update your remitter type
You can request us to review your account and confirm your remitter type and frequency in writing if:
- you are a regular remitter, and:
- you have had your account for 12 months or more
- you meet the conditions to be a quarterly remitter (small employer)
- you have had your account for 12 months or more
- you are an accelerated remitter, and using last year’s AMWA would lower your remitting frequency
To request a review, call 1-800-959-5525.
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