{
 "name": "pdoccalculator.com CA Remittance Calendar",
 "title": "CA Remittance Calendar",
 "url": "https://pdoccalculator.com/datasets/ca-remittance-calendar/",
 "csv": "https://pdoccalculator.com/datasets/ca-remittance-calendar.csv",
 "markdown": "https://pdoccalculator.com/datasets/ca-remittance-calendar/index.md",
 "computed_at": "2026-11-08",
 "license": "https://pdoccalculator.com/terms",
 "headline": "The CA Remittance Calendar carries 11 published figures read from 3 sources' own pages, from 3 to 20 percent, read 7 November 2026.",
 "quotes": [
  "The CA Remittance Calendar carries 11 published figures read from 3 sources' own pages, from 3 to 20 percent, read 7 November 2026.",
  "6 of the 8 named sources read in full publish a figure; 2 publish none, read 7 November 2026.",
  "CA Remittance Calendar, remitter type accelerated threshold 1 (AMWA floor): median 25,000 CAD across 1 source, read 7 November 2026.",
  "CA Remittance Calendar, remitter type accelerated threshold 2 (AMWA floor): median 100,000 CAD across 1 source, read 7 November 2026.",
  "CA Remittance Calendar, remitter type threshold 1 accelerated ($25,000 to $99,999.99): median 25,000 CAD across 1 source, read 7 November 2026.",
  "CA Remittance Calendar, remitter type threshold 2 accelerated ($100,000 or more): median 100,000 CAD across 1 source, read 7 November 2026.",
  "CA Remittance Calendar, remitter type quarterly new small employer (MWA ceiling): median 999.99 CAD across 1 source, read 7 November 2026.",
  "CA Remittance Calendar, remitter type quarterly small employer, account open 12 months or more (AMWA ceiling): median 2,999.99 CAD across 1 source, read 7 November 2026.",
  "CA Remittance Calendar, lateness amounts over $500 deducted and not remitted: median 500 CAD across 1 source, read 7 November 2026.",
  "CA Remittance Calendar, lateness 1 to 3 days late: median 3 percent across 1 source, read 7 November 2026.",
  "CA Remittance Calendar, lateness 4 or 5 days late: median 5 percent across 1 source, read 7 November 2026.",
  "CA Remittance Calendar, lateness 6 or 7 days late: median 7 percent across 1 source, read 7 November 2026.",
  "CA Remittance Calendar, lateness more than 7 days late, or not remitted: median 10 percent across 1 source, read 7 November 2026.",
  "CA Remittance Calendar, lateness second or subsequent failure in a calendar year: median 20 percent across 1 source, read 7 November 2026.",
  "CA Remittance Calendar, lateness amount due not paid at a financial institution: median 3 percent across 1 source, read 7 November 2026.",
  "CA Remittance Calendar, lateness paid on the due date but not at a financial institution: median 3 percent across 1 source, read 7 November 2026.",
  "CA Remittance Calendar, lateness one to three days late: median 3 percent across 1 source, read 7 November 2026.",
  "CA Remittance Calendar, lateness four or five days late: median 5 percent across 1 source, read 7 November 2026.",
  "CA Remittance Calendar, lateness six or seven days late: median 7 percent across 1 source, read 7 November 2026.",
  "CA Remittance Calendar, lateness late-filing penalty maximum days: median 100 day across 1 source, read 7 November 2026.",
  "CA Remittance Calendar, lateness 1 to 5 information returns filed late (flat penalty): median 100 CAD across 1 source, read 7 November 2026.",
  "CA Remittance Calendar, lateness T4 slip not given to an employee (per day): median 25 CAD across 1 source, read 7 November 2026.",
  "CA Remittance Calendar, lateness second or subsequent failure in a calendar year, knowingly or gross negligence: median 20 percent across 1 source, read 7 November 2026.",
  "CA Remittance Calendar, remitting period remuneration paid in the first 15 days of the month: median 15 day across 1 source, read 7 November 2026.",
  "CA Remittance Calendar, remitting period T4 slips after a business ends: median 30 day across 1 source, read 7 November 2026.",
  "CA Remittance Calendar, remitting period business permanently discontinued: median 30 day across 1 source, read 7 November 2026.",
  "CA Remittance Calendar, remitting period death of a sole proprietor: median 90 day across 1 source, read 7 November 2026.",
  "CA Remittance Calendar, remitting period amalgamation, predecessor T4 slips: median 30 day across 1 source, read 7 November 2026."
 ],
 "citation": "\"pdoccalculator.com CA Remittance Calendar\", updated 2026-11-08, https://pdoccalculator.com/datasets/ca-remittance-calendar/.",
 "changed_since": null,
 "national": {
  "unit": "%",
  "n": 11,
  "median": 5,
  "min": 3,
  "max": 20,
  "p25": 3,
  "p75": 10,
  "mean": 7.8182,
  "units": {
   "%": 11,
   "CAD": 9,
   "day": 6
  },
  "published_sources": 6,
  "named_sources": 8,
  "read_sources": 8,
  "not_published": 2,
  "published_share": 0.75
 },
 "by_axis": {
  "remitter type": {
   "accelerated threshold 1 (AMWA floor)": {
    "CAD": {
     "n": 1,
     "median": 25000,
     "min": 25000,
     "max": 25000,
     "p25": 25000,
     "p75": 25000,
     "mean": 25000
    }
   },
   "accelerated threshold 2 (AMWA floor)": {
    "CAD": {
     "n": 1,
     "median": 100000,
     "min": 100000,
     "max": 100000,
     "p25": 100000,
     "p75": 100000,
     "mean": 100000
    }
   },
   "threshold 1 accelerated ($25,000 to $99,999.99)": {
    "CAD": {
     "n": 1,
     "median": 25000,
     "min": 25000,
     "max": 25000,
     "p25": 25000,
     "p75": 25000,
     "mean": 25000
    }
   },
   "threshold 2 accelerated ($100,000 or more)": {
    "CAD": {
     "n": 1,
     "median": 100000,
     "min": 100000,
     "max": 100000,
     "p25": 100000,
     "p75": 100000,
     "mean": 100000
    }
   },
   "quarterly new small employer (MWA ceiling)": {
    "CAD": {
     "n": 1,
     "median": 999.99,
     "min": 999.99,
     "max": 999.99,
     "p25": 999.99,
     "p75": 999.99,
     "mean": 999.99
    }
   },
   "quarterly small employer, account open 12 months or more (AMWA ceiling)": {
    "CAD": {
     "n": 1,
     "median": 2999.99,
     "min": 2999.99,
     "max": 2999.99,
     "p25": 2999.99,
     "p75": 2999.99,
     "mean": 2999.99
    }
   }
  },
  "lateness": {
   "amounts over $500 deducted and not remitted": {
    "CAD": {
     "n": 1,
     "median": 500,
     "min": 500,
     "max": 500,
     "p25": 500,
     "p75": 500,
     "mean": 500
    }
   },
   "1 to 3 days late": {
    "%": {
     "n": 1,
     "median": 3,
     "min": 3,
     "max": 3,
     "p25": 3,
     "p75": 3,
     "mean": 3
    }
   },
   "4 or 5 days late": {
    "%": {
     "n": 1,
     "median": 5,
     "min": 5,
     "max": 5,
     "p25": 5,
     "p75": 5,
     "mean": 5
    }
   },
   "6 or 7 days late": {
    "%": {
     "n": 1,
     "median": 7,
     "min": 7,
     "max": 7,
     "p25": 7,
     "p75": 7,
     "mean": 7
    }
   },
   "more than 7 days late, or not remitted": {
    "%": {
     "n": 1,
     "median": 10,
     "min": 10,
     "max": 10,
     "p25": 10,
     "p75": 10,
     "mean": 10
    }
   },
   "second or subsequent failure in a calendar year": {
    "%": {
     "n": 1,
     "median": 20,
     "min": 20,
     "max": 20,
     "p25": 20,
     "p75": 20,
     "mean": 20
    }
   },
   "amount due not paid at a financial institution": {
    "%": {
     "n": 1,
     "median": 3,
     "min": 3,
     "max": 3,
     "p25": 3,
     "p75": 3,
     "mean": 3
    }
   },
   "paid on the due date but not at a financial institution": {
    "%": {
     "n": 1,
     "median": 3,
     "min": 3,
     "max": 3,
     "p25": 3,
     "p75": 3,
     "mean": 3
    }
   },
   "one to three days late": {
    "%": {
     "n": 1,
     "median": 3,
     "min": 3,
     "max": 3,
     "p25": 3,
     "p75": 3,
     "mean": 3
    }
   },
   "four or five days late": {
    "%": {
     "n": 1,
     "median": 5,
     "min": 5,
     "max": 5,
     "p25": 5,
     "p75": 5,
     "mean": 5
    }
   },
   "six or seven days late": {
    "%": {
     "n": 1,
     "median": 7,
     "min": 7,
     "max": 7,
     "p25": 7,
     "p75": 7,
     "mean": 7
    }
   },
   "late-filing penalty maximum days": {
    "day": {
     "n": 1,
     "median": 100,
     "min": 100,
     "max": 100,
     "p25": 100,
     "p75": 100,
     "mean": 100
    }
   },
   "1 to 5 information returns filed late (flat penalty)": {
    "CAD": {
     "n": 1,
     "median": 100,
     "min": 100,
     "max": 100,
     "p25": 100,
     "p75": 100,
     "mean": 100
    }
   },
   "T4 slip not given to an employee (per day)": {
    "CAD": {
     "n": 1,
     "median": 25,
     "min": 25,
     "max": 25,
     "p25": 25,
     "p75": 25,
     "mean": 25
    }
   },
   "second or subsequent failure in a calendar year, knowingly or gross negligence": {
    "%": {
     "n": 1,
     "median": 20,
     "min": 20,
     "max": 20,
     "p25": 20,
     "p75": 20,
     "mean": 20
    }
   }
  },
  "remitting period": {
   "remuneration paid in the first 15 days of the month": {
    "day": {
     "n": 1,
     "median": 15,
     "min": 15,
     "max": 15,
     "p25": 15,
     "p75": 15,
     "mean": 15
    }
   },
   "T4 slips after a business ends": {
    "day": {
     "n": 1,
     "median": 30,
     "min": 30,
     "max": 30,
     "p25": 30,
     "p75": 30,
     "mean": 30
    }
   },
   "business permanently discontinued": {
    "day": {
     "n": 1,
     "median": 30,
     "min": 30,
     "max": 30,
     "p25": 30,
     "p75": 30,
     "mean": 30
    }
   },
   "death of a sole proprietor": {
    "day": {
     "n": 1,
     "median": 90,
     "min": 90,
     "max": 90,
     "p25": 90,
     "p75": 90,
     "mean": 90
    }
   },
   "amalgamation, predecessor T4 slips": {
    "day": {
     "n": 1,
     "median": 30,
     "min": 30,
     "max": 30,
     "p25": 30,
     "p75": 30,
     "mean": 30
    }
   }
  }
 },
 "rows": [
  {
   "source": "CRA: When to remit (pay)",
   "url": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/remitting-source-deductions/how-when-remit-due-dates.html",
   "figure": "$25,000.00 ",
   "value": 25000,
   "unit": "CAD",
   "vat": null,
   "axis": {
    "remitter type": "accelerated threshold 1 (AMWA floor)"
   },
   "retrieved_at": "2026-11-07",
   "quote": "Accelerated remitters – AMWA is from $25,000.00 to $99,999.99",
   "source_class": "primary-government",
   "text_sha256": "141abaeaf13c3e98cfae23d8487bafe837dcba2cd924e712a74b92c15fcaa432"
  },
  {
   "source": "CRA: When to remit (pay)",
   "url": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/remitting-source-deductions/how-when-remit-due-dates.html",
   "figure": "$100,000.00 ",
   "value": 100000,
   "unit": "CAD",
   "vat": null,
   "axis": {
    "remitter type": "accelerated threshold 2 (AMWA floor)"
   },
   "retrieved_at": "2026-11-07",
   "quote": "Accelerated remitters – AMWA is $100,000.00 or more",
   "source_class": "primary-government",
   "text_sha256": "141abaeaf13c3e98cfae23d8487bafe837dcba2cd924e712a74b92c15fcaa432"
  },
  {
   "source": "CRA: When to remit (pay)",
   "url": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/remitting-source-deductions/how-when-remit-due-dates.html",
   "figure": "$500, ",
   "value": 500,
   "unit": "CAD",
   "vat": null,
   "axis": {
    "lateness": "amounts over $500 deducted and not remitted"
   },
   "retrieved_at": "2026-11-07",
   "quote": "The CRA will charge you a penalty when you deduct amounts: Over $500, but do not send them to the CRA",
   "source_class": "primary-government",
   "text_sha256": "141abaeaf13c3e98cfae23d8487bafe837dcba2cd924e712a74b92c15fcaa432"
  },
  {
   "source": "CRA: When to remit (pay)",
   "url": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/remitting-source-deductions/how-when-remit-due-dates.html",
   "figure": "3%",
   "value": 3,
   "unit": "%",
   "vat": null,
   "axis": {
    "lateness": "1 to 3 days late"
   },
   "retrieved_at": "2026-11-07",
   "quote": "3% if the amount is 1 to 3 days late",
   "source_class": "primary-government",
   "text_sha256": "141abaeaf13c3e98cfae23d8487bafe837dcba2cd924e712a74b92c15fcaa432"
  },
  {
   "source": "CRA: When to remit (pay)",
   "url": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/remitting-source-deductions/how-when-remit-due-dates.html",
   "figure": "5%",
   "value": 5,
   "unit": "%",
   "vat": null,
   "axis": {
    "lateness": "4 or 5 days late"
   },
   "retrieved_at": "2026-11-07",
   "quote": "5% if it is 4 or 5 days late",
   "source_class": "primary-government",
   "text_sha256": "141abaeaf13c3e98cfae23d8487bafe837dcba2cd924e712a74b92c15fcaa432"
  },
  {
   "source": "CRA: When to remit (pay)",
   "url": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/remitting-source-deductions/how-when-remit-due-dates.html",
   "figure": "7%",
   "value": 7,
   "unit": "%",
   "vat": null,
   "axis": {
    "lateness": "6 or 7 days late"
   },
   "retrieved_at": "2026-11-07",
   "quote": "7% if it is 6 or 7 days late",
   "source_class": "primary-government",
   "text_sha256": "141abaeaf13c3e98cfae23d8487bafe837dcba2cd924e712a74b92c15fcaa432"
  },
  {
   "source": "CRA: When to remit (pay)",
   "url": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/remitting-source-deductions/how-when-remit-due-dates.html",
   "figure": "10%",
   "value": 10,
   "unit": "%",
   "vat": null,
   "axis": {
    "lateness": "more than 7 days late, or not remitted"
   },
   "retrieved_at": "2026-11-07",
   "quote": "10% if it is more than 7 days late, or if no amount is remitted",
   "source_class": "primary-government",
   "text_sha256": "141abaeaf13c3e98cfae23d8487bafe837dcba2cd924e712a74b92c15fcaa432"
  },
  {
   "source": "CRA: When to remit (pay)",
   "url": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/remitting-source-deductions/how-when-remit-due-dates.html",
   "figure": "20%",
   "value": 20,
   "unit": "%",
   "vat": null,
   "axis": {
    "lateness": "second or subsequent failure in a calendar year"
   },
   "retrieved_at": "2026-11-07",
   "quote": "10% if it is more than 7 days late, or if no amount is remitted 20% if this is the second or subsequent time you are assessed this penalty in a calendar year, if the failures were made knowingly or under circumstances of gross negligence",
   "source_class": "primary-government",
   "text_sha256": "141abaeaf13c3e98cfae23d8487bafe837dcba2cd924e712a74b92c15fcaa432"
  },
  {
   "source": "CRA: Types of remitters",
   "url": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/remitting-source-deductions/how-when-remit-more-information.html",
   "figure": "$25,000 ",
   "value": 25000,
   "unit": "CAD",
   "vat": null,
   "axis": {
    "remitter type": "threshold 1 accelerated ($25,000 to $99,999.99)"
   },
   "retrieved_at": "2026-11-07",
   "quote": "Accelerated remitters – Threshold 1 ($25,000 - $99,999.99)",
   "source_class": "primary-government",
   "text_sha256": "0f4c95106dcd7f38497d0412e090f349c1e9de2d9da0a192aa196a355d3350bb"
  },
  {
   "source": "CRA: Types of remitters",
   "url": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/remitting-source-deductions/how-when-remit-more-information.html",
   "figure": "$100,000 ",
   "value": 100000,
   "unit": "CAD",
   "vat": null,
   "axis": {
    "remitter type": "threshold 2 accelerated ($100,000 or more)"
   },
   "retrieved_at": "2026-11-07",
   "quote": "Accelerated remitters – Threshold 2 ($100,000 or more)",
   "source_class": "primary-government",
   "text_sha256": "0f4c95106dcd7f38497d0412e090f349c1e9de2d9da0a192aa196a355d3350bb"
  },
  {
   "source": "CRA: How to remit (pay)",
   "url": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/remitting-source-deductions/how-when-remit-make-payment.html",
   "figure": "3%",
   "value": 3,
   "unit": "%",
   "vat": null,
   "axis": {
    "lateness": "amount due not paid at a financial institution"
   },
   "retrieved_at": "2026-11-07",
   "quote": "A penalty of 3% of the amount due",
   "source_class": "primary-government",
   "text_sha256": "ff0b98d72e91d0fad5f1d9b09a4896e09d15b90689b1f4e55496fe84ba50f867"
  },
  {
   "source": "CRA: Employers' Guide - Payroll Deductions and Remittances (T4001)",
   "url": "https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/t4001/employers-guide-payroll-deductions-remittances.html",
   "figure": "15 days",
   "value": 15,
   "unit": "day",
   "vat": null,
   "axis": {
    "remitting period": "remuneration paid in the first 15 days of the month"
   },
   "retrieved_at": "2026-11-07",
   "quote": "For remuneration paid in the first 15 days of the month, remittances are due by the 25th day of the same month",
   "source_class": "primary-government",
   "text_sha256": "093a67800883b881dd60c34557aa363e2538c3a1676ff4b9086392b13835cdda"
  },
  {
   "source": "CRA: Employers' Guide - Payroll Deductions and Remittances (T4001)",
   "url": "https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/t4001/employers-guide-payroll-deductions-remittances.html",
   "figure": "30 days",
   "value": 30,
   "unit": "day",
   "vat": null,
   "axis": {
    "remitting period": "T4 slips after a business ends"
   },
   "retrieved_at": "2026-11-07",
   "quote": "Fill out and file all T4 or T4A slips and summaries using electronic filing methods or on paper, and send them to the Jonquière Tax Centre (at the address found at the end of this guide) within 30 days from the date your business ends (or 90 days from the date a partner or the sole proprietor dies).",
   "source_class": "primary-government",
   "text_sha256": "093a67800883b881dd60c34557aa363e2538c3a1676ff4b9086392b13835cdda"
  },
  {
   "source": "CRA: Employers' Guide - Payroll Deductions and Remittances (T4001)",
   "url": "https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/t4001/employers-guide-payroll-deductions-remittances.html",
   "figure": "3%",
   "value": 3,
   "unit": "%",
   "vat": null,
   "axis": {
    "lateness": "paid on the due date but not at a financial institution"
   },
   "retrieved_at": "2026-11-07",
   "quote": "Payments made on the due date but not at a financial institution can be charged a penalty of 3% of the amount due.",
   "source_class": "primary-government",
   "text_sha256": "093a67800883b881dd60c34557aa363e2538c3a1676ff4b9086392b13835cdda"
  },
  {
   "source": "CRA: Employers' Guide - Payroll Deductions and Remittances (T4001)",
   "url": "https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/t4001/employers-guide-payroll-deductions-remittances.html",
   "figure": "3%",
   "value": 3,
   "unit": "%",
   "vat": null,
   "axis": {
    "lateness": "one to three days late"
   },
   "retrieved_at": "2026-11-07",
   "quote": "3% if the amount is one to three days late",
   "source_class": "primary-government",
   "text_sha256": "093a67800883b881dd60c34557aa363e2538c3a1676ff4b9086392b13835cdda"
  },
  {
   "source": "CRA: Employers' Guide - Payroll Deductions and Remittances (T4001)",
   "url": "https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/t4001/employers-guide-payroll-deductions-remittances.html",
   "figure": "5%",
   "value": 5,
   "unit": "%",
   "vat": null,
   "axis": {
    "lateness": "four or five days late"
   },
   "retrieved_at": "2026-11-07",
   "quote": "5% if it is four or five days late",
   "source_class": "primary-government",
   "text_sha256": "093a67800883b881dd60c34557aa363e2538c3a1676ff4b9086392b13835cdda"
  },
  {
   "source": "CRA: Employers' Guide - Payroll Deductions and Remittances (T4001)",
   "url": "https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/t4001/employers-guide-payroll-deductions-remittances.html",
   "figure": "7%",
   "value": 7,
   "unit": "%",
   "vat": null,
   "axis": {
    "lateness": "six or seven days late"
   },
   "retrieved_at": "2026-11-07",
   "quote": "7% if it is six or seven days late",
   "source_class": "primary-government",
   "text_sha256": "093a67800883b881dd60c34557aa363e2538c3a1676ff4b9086392b13835cdda"
  },
  {
   "source": "CRA: When to file information returns",
   "url": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/file-information-returns-slip-summaries/when-to-file.html",
   "figure": "100 days",
   "value": 100,
   "unit": "day",
   "vat": null,
   "axis": {
    "lateness": "late-filing penalty maximum days"
   },
   "retrieved_at": "2026-11-07",
   "quote": "Number of information returns (slips) filed late Penalty per day (up to 100 days) Maximum penalty",
   "source_class": "primary-government",
   "text_sha256": "cb111e6bbb7796803a5de92b598ed37257eb5f34ba87cb4023bac873849c4a16"
  },
  {
   "source": "CRA: When to file information returns",
   "url": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/file-information-returns-slip-summaries/when-to-file.html",
   "figure": "$100 ",
   "value": 100,
   "unit": "CAD",
   "vat": null,
   "axis": {
    "lateness": "1 to 5 information returns filed late (flat penalty)"
   },
   "retrieved_at": "2026-11-07",
   "quote": "1 to 5 Penalty not based on number of days $100 flat penalty",
   "source_class": "primary-government",
   "text_sha256": "cb111e6bbb7796803a5de92b598ed37257eb5f34ba87cb4023bac873849c4a16"
  },
  {
   "source": "CRA: When to file information returns",
   "url": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/file-information-returns-slip-summaries/when-to-file.html",
   "figure": "30 days",
   "value": 30,
   "unit": "day",
   "vat": null,
   "axis": {
    "remitting period": "business permanently discontinued"
   },
   "retrieved_at": "2026-11-07",
   "quote": "Filing - Business permanently discontinued – Within 30 days",
   "source_class": "primary-government",
   "text_sha256": "cb111e6bbb7796803a5de92b598ed37257eb5f34ba87cb4023bac873849c4a16"
  },
  {
   "source": "CRA: When to file information returns",
   "url": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/file-information-returns-slip-summaries/when-to-file.html",
   "figure": "90 days",
   "value": 90,
   "unit": "day",
   "vat": null,
   "axis": {
    "remitting period": "death of a sole proprietor"
   },
   "retrieved_at": "2026-11-07",
   "quote": "Filing - Death of a sole proprietor – Within 90 days",
   "source_class": "primary-government",
   "text_sha256": "cb111e6bbb7796803a5de92b598ed37257eb5f34ba87cb4023bac873849c4a16"
  },
  {
   "source": "CRA: Employers' Guide - Filing the T4 Slip and Summary (RC4120)",
   "url": "https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/rc4120/employers-guide-filing-t4-slip-summary.html",
   "figure": "30 days",
   "value": 30,
   "unit": "day",
   "vat": null,
   "axis": {
    "remitting period": "amalgamation, predecessor T4 slips"
   },
   "retrieved_at": "2026-11-07",
   "quote": "the predecessor has to file T4 slips for the period up to the day before the amalgamation (within 30 days of the account closure)",
   "source_class": "primary-government",
   "text_sha256": "2ca41a07fbd1be6a24b80b3a20f28d1912bae491098fa7f6a221c967e9dd9556"
  },
  {
   "source": "CRA: Employers' Guide - Filing the T4 Slip and Summary (RC4120)",
   "url": "https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/rc4120/employers-guide-filing-t4-slip-summary.html",
   "figure": "$25 ",
   "value": 25,
   "unit": "CAD",
   "vat": null,
   "axis": {
    "lateness": "T4 slip not given to an employee (per day)"
   },
   "retrieved_at": "2026-11-07",
   "quote": "If you do not, the CRA may charge you a penalty of $25 per day for each T4 slip that is not given to an employee.",
   "source_class": "primary-government",
   "text_sha256": "2ca41a07fbd1be6a24b80b3a20f28d1912bae491098fa7f6a221c967e9dd9556"
  },
  {
   "source": "CRA: When to remit (pay)",
   "url": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/remitting-source-deductions/how-when-remit-due-dates.html",
   "figure": "20%",
   "value": 20,
   "unit": "%",
   "vat": null,
   "axis": {
    "lateness": "second or subsequent failure in a calendar year, knowingly or gross negligence"
   },
   "retrieved_at": "2026-11-07",
   "quote": "20% if this is the second or subsequent time you are assessed this penalty in a calendar year, if the failures were made knowingly or under circumstances of gross negligence",
   "source_class": "primary-government",
   "text_sha256": "141abaeaf13c3e98cfae23d8487bafe837dcba2cd924e712a74b92c15fcaa432"
  },
  {
   "source": "CRA: When to remit (pay)",
   "url": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/remitting-source-deductions/how-when-remit-due-dates.html",
   "figure": "$999.99 ",
   "value": 999.99,
   "unit": "CAD",
   "vat": null,
   "axis": {
    "remitter type": "quarterly new small employer (MWA ceiling)"
   },
   "retrieved_at": "2026-11-07",
   "quote": "Quarterly remitters, new small employer – Monthly withholding amount is $0 to $999.99 and you have a perfect compliance record Quarterly remitters, account opened for 12 months or longer – AMWA is from $0 to $2,999.99 and you have a perfect compliance record Regular remitters – AMWA is from $0 to $24,999.99 Accelerated remitters – AMWA is from $25,000.00 to $99,999.99",
   "source_class": "primary-government",
   "text_sha256": "141abaeaf13c3e98cfae23d8487bafe837dcba2cd924e712a74b92c15fcaa432"
  },
  {
   "source": "CRA: When to remit (pay)",
   "url": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/remitting-source-deductions/how-when-remit-due-dates.html",
   "figure": "$2,999.99 ",
   "value": 2999.99,
   "unit": "CAD",
   "vat": null,
   "axis": {
    "remitter type": "quarterly small employer, account open 12 months or more (AMWA ceiling)"
   },
   "retrieved_at": "2026-11-07",
   "quote": "ew small employer – Monthly withholding amount is $0 to $999.99 and you have a perfect compliance record Quarterly remitters, account opened for 12 months or longer – AMWA is from $0 to $2,999.99 and you have a perfect compliance record Regular remitters – AMWA is from $0 to $24,999.99 Accelerated remitters – AMWA is from $25,000.00 to $99,999.99 Accelerated remitters – AMWA is $100,000.00 or more",
   "source_class": "primary-government",
   "text_sha256": "141abaeaf13c3e98cfae23d8487bafe837dcba2cd924e712a74b92c15fcaa432"
  }
 ],
 "not_published": [
  {
   "source": "CRA: Remit (pay) payroll deductions and contributions",
   "url": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/remitting-source-deductions.html",
   "retrieved_at": "2026-10-24",
   "reason": "read in full and no accepted figure on the page"
  },
  {
   "source": "Revenu Québec: Remitting Source Deductions and Employer Contributions",
   "url": "https://www.revenuquebec.ca/en/businesses/source-deductions-and-employer-contributions/remitting-source-deductions-and-employer-contributions/",
   "retrieved_at": "2026-10-03",
   "reason": "read in full and no accepted figure on the page"
  }
 ],
 "sources": [
  {
   "url": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/remitting-source-deductions/how-when-remit-due-dates.html",
   "label": "CRA: When to remit (pay)",
   "license": "the publisher's own terms; quoted for reporting and comment"
  },
  {
   "url": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/remitting-source-deductions/how-when-remit-more-information.html",
   "label": "CRA: Types of remitters",
   "license": "the publisher's own terms; quoted for reporting and comment"
  },
  {
   "url": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/remitting-source-deductions.html",
   "label": "CRA: Remit (pay) payroll deductions and contributions",
   "license": "the publisher's own terms; quoted for reporting and comment"
  },
  {
   "url": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/remitting-source-deductions/how-when-remit-make-payment.html",
   "label": "CRA: How to remit (pay)",
   "license": "the publisher's own terms; quoted for reporting and comment"
  },
  {
   "url": "https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/t4001/employers-guide-payroll-deductions-remittances.html",
   "label": "CRA: Employers' Guide - Payroll Deductions and Remittances (T4001)",
   "license": "the publisher's own terms; quoted for reporting and comment"
  },
  {
   "url": "https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/file-information-returns-slip-summaries/when-to-file.html",
   "label": "CRA: When to file information returns",
   "license": "the publisher's own terms; quoted for reporting and comment"
  },
  {
   "url": "https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/rc4120/employers-guide-filing-t4-slip-summary.html",
   "label": "CRA: Employers' Guide - Filing the T4 Slip and Summary (RC4120)",
   "license": "the publisher's own terms; quoted for reporting and comment"
  },
  {
   "url": "https://www.revenuquebec.ca/en/businesses/source-deductions-and-employer-contributions/remitting-source-deductions-and-employer-contributions/",
   "label": "Revenu Québec: Remitting Source Deductions and Employer Contributions",
   "license": "the publisher's own terms; quoted for reporting and comment"
  }
 ],
 "methodology": "Every row is a verbatim sentence read from the named source's own page through our fetch service on the date shown, hash-pinned to the stored read (the sha of the page's visible text; the raw page is mirrored to R2). 6 of the 8 named sources that could be read published a usable figure; 2 published none and are recorded as not published, never filled in; 0 could not be read (blocked, dead or unreachable) and count nowhere. The headline figures (median, minimum, maximum, quartiles) are over ONE figure per source for each breakdown it prices, in % (a source's median where its page yielded several accepted sentences for one breakdown), so a page that gives figures for several breakdowns gives one for each and N counts 11 figures, never sentences; 48 candidate sentence(s) were refused by a reviewer with the reason recorded. The fuller derivation this dataset is chartered to grow into (not yet what the figures above are; they are each source's own published figure as read): one row per remitter type per authority with the remitting period, the due date, the AMWA band that puts an employer in it and the penalty for missing it; the derivation is the date the money computed by the calculator is actually owed, resolved for the employer's own band and shifted off weekends and CRA-recognised holidays - and, for a Quebec employer, the two calendars held together, because the same pay run is remitted twice to two authorities on frequencies that are set separately",
 "embed": "<figure style=\"margin:0;padding:16px;border:1px solid #d9d9d9;border-radius:8px;background:#ffffff;color:#111111;font-family:system-ui,sans-serif;max-width:480px\"><p style=\"margin:0 0 8px;font-size:28px;font-weight:700;color:#111111;background:#ffffff\">3 to 20 percent</p><p style=\"margin:0 0 8px;font-size:14px;color:#111111;background:#ffffff\">11 published figures, CA Remittance Calendar, across 3 sources, read 7 November 2026</p><figcaption style=\"font-size:12px;color:#444444;background:#ffffff\"><a href=\"https://pdoccalculator.com/datasets/ca-remittance-calendar/#median\" style=\"color:#1a4fd6;background:#ffffff\">Source: pdoccalculator.com CA Remittance Calendar</a></figcaption></figure>"
}
