How do I know my payroll remittance due date?

Your remittance due date depends on your remitter type, which is based on your average monthly withholding amount from two years ago. This is set by the Canada Revenue Agency (CRA) and appears in your payroll account details. Quarterly remitters, for example, have due dates of April 15, July 15, October 15, and January 15 for their respective remitting periods.

For a seasonal business example: If you had no employees in October (a nil remittance), you must report it by November 15. If you don’t provide a specific date for when you’ll resume paying employees, the CRA expects your next remittance for November by December 15. This avoids penalties—late payments incur a 3% penalty for 1-3 days late, rising to 10% for more than 7 days, or 20% for repeated failures under gross negligence. To confirm your remitter type, use CRA online services or call 1-800-959-5525. Report nil remittances by your due date, and remit on time to avoid interest and penalties.