When to remit

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When to remit

You have to remit your tax deductions so that we receive them on or before the 15th day of the month following the month the amount was paid or credited to the non-resident. We consider the payment to be received on the date the payment is received at your Canadian financial institution or at the CRA.

Note

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

If your business or activity ends during the year, you have to remit your tax deductions so that we receive them no later than seven days after the day your business or activity ends.

Date modified:
2016-12-15