Remittance methods

Before you choose your remittance method, consider the following:

• If you are a threshold 2 remitter, you must remit payroll deductions electronically or in person at your Canadian financial institution on or before the due date. 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 are assessed a penalty of 3% of the amount due.
• All payments made after the due date are assessed a penalty calculated at graduated rates.
• Remittances are considered to have been made on the day they are received by the CRA. Choose the appropriate remittance method to meet your due date.
• If you have no payroll deductions to make for the current period, see Not making a remittance.
• If you remit deductions for more than one account, make sure you provide your payroll program account numbers and give a breakdown of the amounts intended for each account. We can then credit the right amounts to the right accounts.
• Regardless of your remittance method, allow 10 days for your remittance to process.

How to make a remittance

For more information about online and other payment methods, go to Make a payment to the Canada Revenue Agency.

Payment arrangement

Payroll deductions must be held in trust for the Receiver General in a separate account than your operating business account. If for any reason you cannot pay your balance owing, call 1-877-397-6014.

We will still charge a penalty and daily compound interest on any outstanding balance.

Related links

• Remittance forms
• Missing or lost remittance forms – paying without one
• What should you do if your business suspends or resumes its operations?
• Employer responsibilities – The payroll steps

Date modified:

2016-06-28