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Payroll Source Deductions

Type of Remitter

Thresholds

1

Payment Deadline

2

Quarterly

3

Small employers

< $3,000 and perfect 

compliance history

15

th

 day of the month following 

the end of each calendar quarter

Monthly

4

New and regular 

employers

< $15,000

15

th

 day of the following month

Semi-monthly

5

Accelerated – Threshold 1

$15,000 to $49,999

25

th

 day of the same month

10

th

 day of the following month

Weekly

6

 

Accelerated – Threshold 2

> $50,000

Third working day after the end of 

each weekly period

Notes 

(1) Thresholds are determined based on the average monthly withholdings of Canada Pension 

Plan (CPP) contributions, Employment Insurance (EI) premiums and employees’ income 

tax in the second preceding calendar year.

The source deductions of all associated corporations are combined to determine the range 

in which average monthly withholding amounts fall. If, for example, this amount is $15,000 

or more, then all associated corporations will be considered accelerated remitters.

(2) If the due date for the remittance falls on a Saturday, Sunday or public holiday, the 

remittance is due on the next business day.

(3) Small employers may remit their source deductions on a quarterly basis if they have 

average monthly withholding amounts of less than $3,000 in either the first or second 

preceding calendar year, and no compliance irregularities, outstanding GST/HST returns or 

T4 information returns in the preceding 12 months. Quarterly remittance periods end on 

March 31, June 30, September 30 and December 31. Remittances may be made either 

electronically, to a taxation centre or to a Canadian financial institution. 

(4) New employers or employers with average monthly withholdings of less than $15,000 in 

the second preceding calendar may remit their payments either electronically, to a taxation 

centre or to a Canadian financial institution. 

Current as of September 30, 2013

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