When to remit

You have to remit your non-resident tax deductions so that Canada Revenue Agency (CRA) receives them on or before the 15th day of the month following the month the amount was paid or credited to the non-resident. The CRA considers the remittance to be received on the date it is received at your Canadian financial institution or at the CRA.

Note

If the due date is a Saturday, a Sunday, or public holiday recognized by the CRA, your remittance is due on the next business day. For a list of public holidays, go to Public holidays.

If your business or activity ceases during the year, you have to remit your non-resident tax deductions so that the CRA receives them no later than seven days after the day your business or activity ceases.

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