CRA payroll remittance deadlines: A calendar for Canadian small businesses

Published Friday 4 September 2026

Table of contents

• What is CRA payroll remittance?
• How to determine your remitter type
• Payroll remittance due dates in Canada
• A month-by-month CRA remittance calendar for 2026
• How to pay your CRA payroll remittance
• Penalties for late CRA payroll remittance
• Tips to stay compliant with CRA payroll remittance
• FAQs on CRA payroll remittance

Key takeaways

• Your CRA payroll remittance deadline depends on your remitter type, which the CRA assigns based on your average monthly withholding amount (AMWA). Most small businesses fall into the regular remitter category with a due date of the 15th of the month following each pay period.
• Late remittance penalties start at 3% for amounts one to three days overdue and climb to 10% for payments more than seven days late. Repeat offenders can face penalties of up to 20%.
• You're required to report a nil remittance to the CRA even during months when you haven't run payroll. Skipping this step can affect your compliance record and your remitter type.
• Setting up calendar reminders, using payroll software, and reconciling your remittances against your PD7A statement each month can help you stay on top of deadlines and avoid costly penalties.

What is CRA payroll remittance?

CRA payroll remittance is the process of sending the payroll deductions you've withheld from your employees' pay to the Canada Revenue Agency (CRA). As an employer, you're responsible for deducting income tax, Canada Pension Plan (CPP) contributions, and Employment Insurance (EI) premiums from each paycheque. You then remit those amounts to the CRA on a set schedule.

You don't just send what you've withheld. You're also required to contribute the employer's share of CPP and EI on top of the employee portions. These combined amounts, often called source deductions, make up your total payroll remittance.

The CRA expects these payments on time, every time. Missing a deadline or remitting the wrong amount can lead to penalties and interest charges, so understanding your obligations is an important first step.

How to determine your remitter type

The CRA assigns every employer a remitter type based on the size of your payroll. Your remitter type determines how often you need to send your source deductions and which deadlines apply to you. If you're a small business with fewer than 20 employees, you'll most likely be classified as a regular remitter or, in some cases, a quarterly remitter.

What is AMWA?

Your average monthly withholding amount (AMWA) is the figure the CRA uses to decide your remitter type. It's calculated by taking your total payroll remittances from two calendar years ago and dividing by the number of months you had employees on payroll (up to a maximum of 12).

Here's a worked example. Say you run a small business with three employees. In 2024, your total source deductions for the year came to $36,000. You had employees on payroll for all 12 months.

Your AMWA would be $36,000 divided by 12, which gives you $3,000 per month. That puts you well under the $25,000 threshold, so you'd be classified as a regular remitter.

Remitter type thresholds

The CRA uses the following thresholds to determine your remitter type:

• New small employer: Monthly withholding amount (MWA) under $1,000 per month and your payroll account has been open for fewer than 12 months, with a perfect compliance history
• Quarterly remitter: AMWA under $3,000, your account has been open for at least 12 months, and you have a perfect compliance record (no late remittances, no overdue T4s, no outstanding GST/HST balances)
• Regular remitter: AMWA under $25,000. This is the default category for most small employers
• Accelerated remitter, threshold 1: AMWA between $25,000 and $99,999.99
• Accelerated remitter, threshold 2: AMWA of $100,000 or more

How CRA reviews your remitter type

The CRA reviews all employer accounts each November. If your AMWA has changed significantly, the CRA may move you to a different remitter type for the following year. You'll receive a notification letter confirming your category.

To keep or qualify for quarterly remitter status, you'll need a spotless compliance history. That means no late remittances, no overdue T4 returns, and no outstanding GST/HST balances. Even a single missed deadline can bump you up to regular remitter status.

Payroll remittance due dates in Canada

Your payroll remittance schedule depends entirely on which remitter type the CRA has assigned to you. Here are the due dates for each category.

Quarterly remitter due dates

If you're a quarterly remitter, you send your source deductions four times a year. Your due dates are:

• Q1 (January to March): April 15
• Q2 (April to June): July 15
• Q3 (July to September): October 15
• Q4 (October to December): January 15 of the following year

Regular remitter due dates

As a regular remitter, your source deductions are due by the 15th of the month following the month in which you paid your employees. For example, if you run payroll in March, your remittance is due by April 15.

Accelerated remitter due dates

Accelerated remitters have shorter windows between paying employees and remitting deductions:

• Threshold 1: If you pay employees between the 1st and 15th of the month, your remittance is due by the 25th of the same month. If you pay between the 16th and the last day of the month, it's due by the 10th of the following month.
• Threshold 2: The month is divided into four weekly periods (1st to 7th, 8th to 14th, 15th to 21st, and 22nd to the last day). Your remittance is due by the third working day after each period ends.

What happens when due dates fall on weekends or holidays

If your remittance due date lands on a Saturday, Sunday, or public holiday, the CRA considers your payment on time as long as it's received by the next business day. This applies to all remitter types.

A month-by-month CRA remittance calendar for 2026

Keeping track of your payroll remittance due dates for the full year can help you plan ahead and avoid surprises. Below is a month-by-month breakdown of the key deadlines for 2026, based on the most common remitter types.

• January 2026Regular remitters: January 15 (for December 2025 payroll) Quarterly remitters: January 15 (Q4 2025 remittance due)
• February 2026Regular remitters: February 15 (for January payroll) T4 filing deadline: February 28 (T4 slips and summary for the 2025 tax year must be filed with the CRA by this date)
• March 2026Regular remitters: March 15 (for February payroll)
• April 2026Regular remitters: April 15 (for March payroll) Quarterly remitters: April 15 (Q1 2026 remittance due)
• May 2026 Regular remitters: May 15 (for April payroll)
• June 2026Regular remitters: June 15 (for May payroll)
• July 2026Regular remitters: July 15 (for June payroll) Quarterly remitters: July 15 (Q2 2026 remittance due)
• August 2026Regular remitters: August 15 (for July payroll) Note: August 15 falls on a Saturday, so your payment is on time if received by Monday, August 17
• September 2026Regular remitters: September 15 (for August payroll)
• October 2026Regular remitters: October 15 (for September payroll) Quarterly remitters: October 15 (Q3 2026 remittance due)
• November 2026Regular remitters: November 15 (for October payroll) Note: November 15 falls on a Sunday, so your payment is on time if received by Monday, November 16 CRA remitter type review: The CRA reviews your account this month and notifies you of any changes to your remitter type for 2027
• December 2026Regular remitters: December 15 (for November payroll)

How to pay your CRA payroll remittance

There are several ways to send your payroll remittance to the CRA. Online methods are generally the fastest and give you a confirmation right away.

Online payment methods

You can pay your CRA payroll remittance online using any of the following methods:

• CRA My Business Account: Log in and make a payment directly through the portal.
• Online banking: Use your bank's online banking service to pay the CRA through the "My Payment" option. You'll need your payroll account number (your 15-character business number ending in RP0001 or similar).
• Pre-authorized debit: Set up a pre-authorized debit with the CRA to have your remittance amounts withdrawn automatically on the due date.

Other payment methods

If you prefer to pay in person or by mail, you have two options:

• At a financial institution: Bring your PD7A remittance voucher to your bank or credit union. The teller will process the payment and stamp your voucher as proof.
• By mail: Send a cheque along with your PD7A voucher to the CRA address listed on the form. Allow enough time for delivery before the due date.

How to report a nil remittance

Even if you didn't run payroll in a given month or quarter, you still need to tell the CRA. Failing to report a nil remittance can hurt your compliance record and potentially affect your remitter type.

1. Log in to your CRA My Business Account and report the nil remittance online.
2. Alternatively, call the CRA's TeleReply service at 1-800-959-2256 and follow the automated prompts to report that you have no deductions to remit for the period.

Penalties for late CRA payroll remittance

The CRA doesn't offer much grace when it comes to late payroll remittances. Penalties kick in the day after your due date and increase the longer you wait.

Here's how the penalty tiers break down:

• One to three days late: 3% of the amount owing
• Four to five days late: 5% of the amount owing
• Six to seven days late: 7% of the amount owing
• More than seven days late (or no remittance made): 10% of the amount owing

If the CRA considers a failure to remit as repeated or the result of gross negligence, the penalty jumps to 20% of the amount owing. Penalties are calculated on the full amount that should have been remitted, not just the portion that's late.

On top of penalties, the CRA charges compound daily interest on any overdue amounts. The interest rate is set quarterly and is based on the prescribed rate plus 4%. Even a small overdue balance can grow quickly if left unpaid.

For a regular remitter owing $5,000 who misses the deadline by 10 days, you'd face a penalty of $500 (10% of $5,000), plus whatever interest has accrued. That's a significant cost for a small business.

Tips to stay compliant with CRA payroll remittance

Staying on top of your CRA payroll remittance doesn't have to be overwhelming. A few simple habits can help you avoid missed deadlines and the penalties that come with them.

• Set calendar reminders for every due date. Mark each remittance deadline in your calendar at the start of the year. Set reminders a few days in advance so you have time to prepare your payment.
• Use payroll software to automate calculations. Payroll software can calculate your source deductions, track your due dates, and flag upcoming deadlines automatically. This reduces the chance of manual errors and missed payments.
• Keep source deductions in a separate account. The CRA expects you to hold employee deductions in trust. Setting up a dedicated account for source deductions helps you avoid accidentally spending funds that belong to the CRA.
• File nil remittances during quiet periods. If you haven't run payroll in a given period, report a nil remittance anyway. This keeps your compliance record clean and protects your remitter type.
• Reconcile your remittances against your PD7A statement. The CRA sends you a PD7A statement showing what they've received. Compare it against your records regularly to catch any discrepancies early.
• Check your remitter type notification each November. The CRA reviews accounts annually. Make sure the remitter type they've assigned still matches your payroll activity, and adjust your schedule if it changes.

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FAQs on CRA payroll remittance

Here are answers to common questions Canadian small business owners have about payroll remittance.

When are payroll remittances due in Canada?

Due dates depend on your remitter type. Regular remitters pay by the 15th of the following month; quarterly remitters pay four times a year on April 15, July 15, October 15, and January 15.

How do you know which remitter type you are?

The CRA assigns your remitter type based on your average monthly withholding amount (AMWA). You'll receive a notification letter each November confirming your category for the upcoming year.

What happens if you remit late to the CRA?

Penalties range from 3% of the amount owed (one to three days late) up to 10% (more than seven days late). Repeated failures can result in a 20% penalty, and compound daily interest applies to all overdue balances.

Do you need to report a nil remittance?

Yes. Even if you had no employees on payroll during a period, you're required to tell the CRA. You can report a nil remittance through My Business Account or by calling the CRA's TeleReply service.

How is AMWA calculated?

AMWA equals your total payroll remittances from two calendar years ago divided by the number of months you had employees (up to 12). The CRA uses this figure to assign your remitter type each November.

Can you change my remitter type?

You can't request a specific remitter type directly. The CRA assigns it based on your AMWA and compliance history. Maintaining a clean record and keeping your annual remittances below $3,000 could qualify you for quarterly status.

What forms do you need for payroll remittance?

The PD7A is your main remittance voucher if you're paying at a financial institution or by mail. For online payments, you'll need your 15-character payroll account number. At year-end, you'll file T4 slips and a T4 summary by February 28.