Canada Revenue Agency
www.cra.gc.ca
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Quarterly remitter
Quarterly remitting gives small employers the option of remitting source deductions once every three months.
To qualify for quarterly remitting, an employer has 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 an employer to have a perfect compliance history when, over a 12-month period, all deductions and remittances of CPP contributions, EI premiums and income tax were made on time, the GST/HST have been paid on time, and T4 type information returns and GST/HST returns have also been filed 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 provide more information on quarterly remitting.
Employers who remain eligible to remit quarterly from one year to the next will not
be re-notified by letter. If you are currently an eligible quarterly remitter, and you
have not been notified to the contrary, you may continue to remit quarterly.
The quarters are:
- January to March
- April to June
- July to September
- October to December
Remittances are due 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 an employer believes they have met the conditions mentioned above, they can call 1-800-959-5525 and apply to remit quarterly.
An employer who fails to comply with all the required conditions loses the quarterly remitting privilege. To regain the privilege, the employer has to re-establish a 12-month history of perfect compliance.
Also, an employer with multiple payroll deductions accounts must meet the compliance requirements for all accounts. If one payroll deductions account is ineligible, the employer loses the quarterly remitting privilege for all accounts.
