Remittance thresholds for source deductions

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

Remitter types, their AMWAFootnote 1 and due dates

Remitter types AMWA Due dates
Regular remitter Less than $25,000 We have to receive your deductions on or before the 15th day of the month after the month you paid your employees.

Quarterly remitter

Less than $1,000Footnote 2 and less than $3,000

If you are eligible for quarterly remitting, we have to receive your deductions on or before the 15th day of the month immediately following the end of each quarter.

The quarters are:

  • January to March;
  • April to June;
  • July to September; and
  • October to December.
The due dates are April 15, July 15, October 15, and January 15.
Accelerated remitter threshold 1 $25,000 to $99,999.99

We have to receive your deductions by the following dates:

  • For remuneration paid in the first 15 days of the month, remittances are due by the 25th day of the same month.
  • For remuneration paid from the 16th to the end of the month, remittances are due by the 10th day of the following month.
Accelerated remitter threshold 2 $100,000 or more

You have to remit your deductions through a Canadian financial institution so that we receive them within three working days following the last day of the following pay periods:

  • the 1st through the 7th day of the month;
  • the 8th through the 14th day of the month;
  • the 15th through the 21st day of the month; and
  • the 22nd through the last day of the month.

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