Your remittance frequency is set by your average monthly withholding amount (AMWA) — the average of the deductions and contributions you remitted, generally from two calendar years ago. Most small employers are regular remitters and pay by the 15th of the month after the pay.
The four remitter types
Quarterly, for AMWA under $3,000 with a clean compliance record: due April 15, July 15, October 15 and January 15.
Regular, for AMWA up to $24,999.99: due the 15th day of the next month.
Accelerated threshold 1, for AMWA of $25,000 to $99,999.99: due the 25th of the same month for the first part of the month, and the 10th of the next month for the second.
Accelerated threshold 2, for AMWA of $100,000 or more: four remittances a month, each due the third working day after the 7th, 14th, 21st and last day of the month.
Why it changes without warning
The threshold is based on history, so a year of growth moves you up a category the following year — and the first you hear of it may be a CRA notice. A payroll that crosses $25,000 a month in withholdings goes from one remittance a month to two, on dates that do not line up with the old routine.
The penalty for being late is calculated on the amount, not the delay: it starts at 3% for one to three days and rises to 10% at more than seven days late.
Weekends and holidays
If a due date lands on a Saturday, Sunday or a public holiday the CRA recognises, the remittance is on time if the CRA receives it, or a Canadian financial institution processes it, on or before the next business day.
Sources
- CRA — Remit payroll deductions: when to remit, due dates — modified 10 June 2026
- CRA — Types of remitters — read 17 September 2026
This guide explains published CRA rules. It is general information, not advice about your situation. Rules change — check the CRA page before acting on anything here.
