Remitting payroll deductions
As an employer, you have to remit the CPP contributions, the EI premiums, and income tax deducted from your employees' income, along with your share of CPP contributions and EI premiums.
Remittances are deemed to have been made on the day on which it is received by the Receiver General, and as such, you should choose the appropriate remittance method to meet your due date.
These deductions, along with your remittance form, must be received by us on or before your remittance due dates. Due dates vary depending on the type of remitter you are.
For due dates by remitter type, see Due dates.
- New remitter
Information to help new remitters with their first remittance. Also gives information about quarterly remitting if you are a new small employer.
- Remitter types and due dates
Information on the different types of remitters and how this is determined.
- Remittance methods
Things to consider before you choose a remittance methods and link to the payment methods.
- Remittance forms
Information on the different remittance forms and what to do if you are missing a remittance form.
- Not making a remittance
Information on options available to report a nil remittance, if you had no employees that were paid.
- How to correct payroll remitting errors
What to do if you under-remit or over-remit on your source deductions.
- Failure to deduct
Information on the penalty for failure to deduct.
- Late remitting/Failure to remit
Information on the penalty for failure to remit on time.
- Service bureaus
Information for employers who use service bureaus and payroll providers.
Forms and publications
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