Payroll Remittance Due Dates in Canada by Remitter Type
17 October 2026 · en-CA · Educational information · No affiliate links
General information, not tax, legal or financial advice. We are not the Canada Revenue Agency (CRA). Check Canada.ca or ask a qualified professional. Sources read on 17 October 2026. Dates after 2026 are expected until the CRA publishes its own 2027 notices. Examples use made-up numbers. This page contains no affiliate links.
Short answer: the CRA says your remitter type sets how often and when you remit payroll deductions, and it is generally based on your average monthly withholding amount (AMWA) from two calendar years ago. The 2027 fact sheet tells businesses with payroll accounts to check their remitter type and points to Canada.ca/payroll-remit.
| Remitter type | AMWA (CRA, When to remit) | Due date |
|---|---|---|
| Regular | Less than $25,000 | 15th of the month after the month you paid employees |
| Quarterly (if eligible) | Less than $3,000 and other conditions | Quarterly periods (Jan 1-Mar 31, Apr 1-Jun 30, Jul 1-Sep 30, Oct 1-Dec 31); due 15 April, 15 July, 15 October and 15 January |
| Accelerated, threshold 1 | $25,000 to $99,999.99 | 25th of the same month for pay in the 1st-15th; 10th of next month for the 16th to end |
| Accelerated, threshold 2 | $100,000.00 or more | Up to 4 times a month: pay periods 1st-7th, 8th-14th, 15th-21st and 22nd-end of month; each remittance is due the 3rd working day after the 7th, 14th, 21st and last day of the month |
Quarterly eligibility
Per the CRA, existing employers can remit quarterly if their account has been open at least 12 months, AMWA two calendar years ago was less than $3,000, and they have a perfect compliance record on payroll and GST/HST accounts over the previous 12 months. New employers have separate quarterly conditions.
Weekends
When a due date falls on a Saturday, Sunday or public holiday recognized by the CRA, a payment is considered on time if the CRA receives it on or it is processed at a Canadian financial institution on or before the next business day (CRA, When to remit (pay)).
New employers
New employers whose monthly withholding amount is under $1,000 and who keep a perfect compliance record may remit quarterly; a new employer who no longer qualifies is considered a regular remitter from the next calendar quarter (CRA, When to remit (pay)).
Late remittance penalties
If you remit late, the CRA charges a penalty on amounts deducted: 3% if 1 to 3 days late, 5% if 4 or 5 days late, 7% if 6 or 7 days late, and 10% if more than 7 days late or if nothing is remitted (20% for a repeat knowing or grossly negligent failure in the same calendar year). Interest, set each calendar quarter and compounded daily, may also apply (CRA, When to remit (pay)). Check Canada.ca for current rates. A nil remittance must be reported by the due date for your remitter type.
Related
FAQ
Where do I find my type? The CRA says existing employers who qualify to be quarterly remitters are notified in writing, and existing employers who no longer qualify are assigned a new remitter type for the following calendar year.
Is this advice? No; confirm on Canada.ca.
What we could not verify
- The CRA interest rate on late remittances: not read (penalty percentages come from the CRA page above).
- Whether the remitter types and thresholds change for 2027: not verified; the CRA page was read for the current year.
- T4001 chapter 8 (not re-read; replaced by the CRA page When to remit (pay)).
Sources (official)
- Canada.ca, 2027 Tax deadlines for Canadian businesses and self-employed individuals — https://www.canada.ca/en/services/taxes/resources-for-small-and-medium-businesses/2026-tax-deadlines-canadian-businesses-self-employed-individuals.html (read in full, 17 October 2026)
- Canada.ca, When to remit (pay) — https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/remitting-source-deductions/how-when-remit-due-dates.html (read in full, 17 October 2026)