Payroll remittance deadlines depend on the size of your payroll:

  • •Regular Remitters: Employers with an average monthly withholding amount (AMWA) of less than $25,000 must remit payroll deductions by the 15th of the following month.
  • •Accelerated Remitters: Employers with an AMWA of $25,000 to $99,999 must remit semi-monthly. For employers with an AMWA exceeding $100,000, remittance is required within three business days of the pay date.

T4 slips summarizing employees’ income and deductions for the year must be issued to employees and submitted to the CRA by the last day of February following the calendar year.