How and when to remit source deductions

If you never remitted source deductions before, first go to Before you remit, and Important information about due dates. You can also consult our Overview of remitting source deductions.

If you have no remittance to make for a full month or quarter, go to Report a nil remittance.

On this page

• How to remit source deductions
• When to remit source deductions
• Summary of remittance due dates

How to remit source deductions

You can remit your source deductions in the following ways:

• electronically, using:
  • My Payment;
  • the pre-authorized debit option in My Business Account; or
  • your financial institution’s internet or telephone banking services;
  • a third-party service provider;
• in person at your financial institution, with an original remittance voucher;
• by debit card;
• by credit card;
• by mail, with a cheque or money order; or
• by wire transfer for non-residents.

For more information, go to Make a payment to the Canada Revenue Agency.

Threshold 2 accelerated remitter

If you are a threshold 2 accelerated remitter, you must remit either electronically or at a Canadian financial institution. Go to Failure to make a payment to a Canadian financial institution (Threshold 2 remitter), for more information. If you wish to use a third-party service provider, make sure it will follow these rules.

If you remit electronically, you may receive only electronic statements.

Remitting by mail

You may remit by mail unless you are a threshold 2 accelerated remitter. If you do so, make your payment payable to the Receiver General, print your payroll program (RP) account number on it, and mail it to the Ottawa Technology Centre with your remittance voucher. You may post-date your payment to your remittance due date.

If you do not have a remittance voucher, include the following information:

• your payroll program (RP) account number;
• that you are a new remitter, if applicable;
• your business’ complete legal name, address, and telephone number;
• the remitting period your remittance covers (if your remittance covers more than one period, provide a detailed breakdown); and
• that you did not receive a remittance voucher, if applicable.

When to remit source deductions

When you have to remit depends on your remitter type and on when you pay or give remuneration. When you remit, you need to indicate your remitting period end date.

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.
• 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.

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.

Due dates for quarterly remitters

If you are a quarterly remitter, including an eligible new small employer, your remittance due date is the 15th of the month after the calendar quarter in which you pay or give remuneration.

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

If you are a regular remitter, your remittance due date is the 15th of the month after you pay or give remuneration. See Example 2.

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.

Summary of remittance due dates

The CRA must receive your remittances on or before the due dates below.

Remit only for the remitting periods when you pay or give remuneration.

If you have no remittance to make for a month or longer, go to Report a nil remittance.

For further explanations, see the due dates for your remitter type.

Remitting frequency, remitting periods and remittance due dates by remitter type

Remitter type	Remitting frequency	Remitting period	Remittance due dates
Quarterly (Example 1)	Quarterly	January 1 to March 31 April 1 to June 30 July 1 to September 30 October 1 to December 31	April 15 July 15 October 15 January 15
Regular (Example 2)	Monthly	Calendar months	15th day of the next month
Threshold 1 accelerated (Example 3)	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 (Example 4)	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

Examples of remittance due dates

Forms and publications

• Guide T4001, Employer's Guide - Payroll Deductions and Remittances

Related links

• Calculating deductions
• Penalties, interest, and other consequences
• How to correct remitting errors

Date modified:

2016-12-22