Due dates

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http://www.cra-arc.gc.ca/tx/bsnss/tpcs/pyrll/pymnts/dts-eng.html

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Due dates

If your remittance due date is a Saturday, a Sunday or a public holiday recognized by the CRA, your remittance is due on the next business day.

If your business goes bankrupt or stops operating, you must remit your deductions to your tax centre within 7 days following the closure/bankruptcy of your business.

Attention

New small employers
If you are a new small employer, you may be eligible to remit quarterly. For more information, see New remitter.

New or regular remitter

We have to receive your deductions on or before the 15th day of the month after the month you made them.

For more information, see New remitter or Regular remitter.

Quarterly remitter

If you are eligible for quarterly remitting, we have to receive your deductions on or before the 15th day of the month immediately following the end of each quarter. The quarters are:

  • January to March;
  • April to June;
  • July to September; and
  • October to December.

The due dates are April 15, July 15, October 15, and January 15.

For more information, see Quarterly remitter.

Accelerated remitter

Threshold 1 (average monthly withholding amount of $25,000 to $99,999.99)

We have to receive your deductions by the following dates:

  • for remuneration paid in the first 15 days of the month, by the 25th day of the same month;
  • for remuneration paid from the 16th to the end of the month, by the 10th day of the following month.

For more information, see Accelerated remitter – threshold 1.

Threshold 2 (average monthly withholding amount of $100,000 or more)

You have to remit your deductions through a Canadian financial institution so that we receive them within three working days following the last day of the following pay periods:

  • the 1st through the 7th day of the month;
  • the 8th through the 14th day of the month;
  • the 15th through the 21st day of the month; and
  • the 22nd through the last day of the month.

For more information, see Accelerated remitter – threshold 2.

All payments that we receive at least one full day before the due date will be considered as having been made at a financial institution, so no penalty will be charged.

Payments made on the due date but not at a financial institution may be charged a penalty of 3% of the amount due.

All payments made after the due date may be charged a penalty calculated at graduated rates.

View remitting requirements

You can view remitting requirements online at My Business Account, if you are the business owner, or Represent a Client, if you are an authorized employee or representative.

Date modified:
2016-01-26