Remitter types and due dates

Remittance due dates are always based on when an employee is paid for his or her services (payday) rather than the pay period that the services are provided in. See the example.

If your due date is a Saturday, Sunday, or public holiday recognized by the CRA, your remittance is due on the next business day.

If your business goes bankrupt or stops operating, you must remit your deductions to your tax centre within 7 days following the closure/bankruptcy of your business.

In order to determine what type of remitter you are, we look at your average monthly withholding amount (AMWA) of two calendar years ago. 

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