Remitting payroll deductions

Important notice

Some remittance threshold amounts were increased for amounts to be withheld after 2014. This may reduce how often you send us your source deductions and how you can make your remittance. For more information, go to Remittance thresholds for source 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.


Forms and publications

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