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||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.|
|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:
|Accelerated remitter threshold 1||$25,000 to $99,999.99||
We have to receive your deductions by the following dates:
|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:
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