Remitter types and due dates
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Remitter types and due dates
Remittance due dates are always based on when an employee is paid for his or her services (payday) rather than the pay period that the services are provided in. See the example.
If your due date is a Saturday, Sunday, or 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.
In order to determine what type of remitter you are, we look at your average monthly withholding amount (AMWA) of two calendar years ago.
Topics
- Average monthly withholding amount (AMWA)
What an AMWA is and how it is calculated. - Remittance thresholds for source deductions
List of remitter types, their AMWA and due dates. - New remitter
What to do if you are making your first remittance. Also gives information about quarterly remitting if you are a new small employer. - Regular remitter
Your AMWA, two years ago, was less than $25,000. - Accelerated remitter
Threshold 1 and Threshold 2: your AMWA, two years ago, was $25,000 or more. - Quarterly remitter
Your AMWA is less than $3,000 and you meet the eligibility criteria to use this option. - Associated corporations
Change to your remitter type if your combined AMWA is more than $25,000. - Employers who have multiple payroll program accounts
Change to your remitter type if your combined AMWA is more than $25,000. - Remittance frequency
How to change your remittance frequency and eligibility criterion.
- Date modified:
- 2016-01-26