Remitting Canada Payroll Deductions

Use this guide to assist you in remitting your Canada payroll deductions.

First, determine if you are a Regular or Accelerated Remitter.

1. Regular Remitter:


New employers, or those who have never remitted Canada Pension Plan (CPP) contributions, Employment Insurance (EI) premiums, or income tax deductions before must apply to the Canada Revenue Agency (CRA) for a Business Number (BN) and register for a payroll account.

If you are a new employer, you are considered a "regular remitter." You are also considered a regular remitter if your average monthly withholding amount (AMWA) two years ago was less than $15,000. Regular remitters must remit your deductions so that the CRA receives them on or before the 15th day of the month after you made the deductions.

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2. Accelerated remitter: There are two "thresholds" of accelerated remitters.
1. Threshold 1:This group consists of employers, including those with associated corporations and multiple payroll accounts, who had a total average monthly withholding amount of $15,000 to $49,999.99 two calendar years ago. Deductions must be received by the CRA by:
   For remuneration paid before the 16 day of the month, by the 25th of the same month.
   For remuneration paid after the 15th day of the month but before the first day of the following month, by the 10th day of the following month

2. Threshold 2:This group consists of employers, including those with associated corporations and multiple payroll account, who had a total AMWA of $50,000 or more two calendar years ago. Amounts you deduct from remuneration you pay any time during the month are due to be received by your Canadian financial institution no later than the third working day (not counting Saturdays, Sundays, or public holidays) after the end of the following periods:
   from the 1st through the 7th day of the month;
   from the 8th through the 14th day of the month;
   from the 15th through the 21st day of the month;
   from the 22nd through the last day of the month.

Next, choose your remittance method. You have a number of options, including:

Be sure to consider the following:

For more information or remitting Canada Payroll Deductions, refer to the Canada Revenue Agency's official website.