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.

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How to remit source deductions

You can remit your source deductions in the following ways:

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:

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

Example 1 - Quarterly remitter

Nicole is a quarterly remitter. She pays employees in January, February and March. January’s first pay includes wages for part of December. Since she pays this remuneration between January 1 and March 31, the CRA must receive her remittance by April 15.

Example 2 - Regular remitter

Yasmina is a regular remitter. On January 1, she pays an employee for December of last year. Since she pays this remuneration in January, the CRA must receive her remittance, by February 15.

Example 3 - Threshold 1 accelerated remitter

Paolo’s company is a threshold 1 accelerated remitter. On March 10, 2017, he pays his employees for work done in February. Since he pays this remuneration between March 1 and March 15, the CRA would normally have to receive his remittance by March 25, 2017. However since March 25, 2017 is a Saturday, his due date is March 27, 2017.

Example 4 - Threshold 2 accelerated remitter

XYZ Company is a threshold 2 accelerated remitter. It pays employees twice in May 2017, as follows:

The company pays remuneration on May 4, 2017. This is between May 1 and May 7.  The CRA must receive the company’s remittance by May 10, 2017, which is the 3rd working day after May 7, 2017.

The company also pays remuneration on May 18, 2017. This is between May 15 and May 21. Since Monday May 22 is a public holiday recognized by the CRA, the CRA must receive the company’s remittance by May 25, 2017. This is the third working day after 21st.

To avoid a penalty for not sending the deductions through a financial institution even if it remits on time, XYZ Company’s payroll clerks always remit online or in person at a financial institution.

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