Quarterly remitter
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Quarterly remitter
Small employers who have had their payroll account for at least a year have the option of remitting source deductions quarterly, which means once every three months. If you are a new small employer, you may be eligible to remit quarterly. For more information, see New remitter.
To qualify for quarterly remitting, you have to:
- have an average monthly withholding amount (AMWA) of less than $3,000 in either the first or the second preceding calendar year; and
- have a perfect compliance history.
Note
We consider you to have a perfect compliance history when, over a 12-month period, you made all deductions and remittances of CPP contributions, EI premiums and income tax on time, you paid the goods and services tax/harmonized sales tax (GST/HST) on time, and you filed T4 type information returns and GST/HST returns on time.
You do not have to apply to remit quarterly. If you are a new eligible employer, we will notify you by mail that you have the option to remit quarterly, and we will give you more information on quarterly remitting.
If you remain eligible to remit quarterly from one year to the next we will not re-notify you by letter. If you are currently an eligible quarterly remitter, and you have not been notified to the contrary, continue to remit quarterly.
The quarters are:
- January to March
- April to June
- July to September
- October to December
We have to receive your deductions on or before the 15th day of the month immediately following the end of each quarter. The due dates are April 15, July 15, October 15, and January 15.
Notes
We conduct an annual review to identify employers who qualify to be quarterly remitters. However, if at any time after 12 months of business you believe you have met the above qualifications, call 1-800-959-5525 and apply to remit quarterly.
If you fail to comply with all the requirements, you will no longer be able to remit quarterly. To regain the privilege, you have to re-establish a 12 months perfect compliance history.
Also, if you have multiple payroll program accounts, you must meet the perfect compliance requirements for all accounts. If one payroll program account does not, you will lose your quarterly remitting privilege for all accounts.
- Date modified:
- 2016-01-26