Payroll remittance due dates Canada: CA Remittance Calendar
The CA Remittance Calendar carries 11 published figures read from 3 sources' own pages, from 3 to 20 percent, read 7 November 2026.
- 63 to 6
- 26 to 9
- 19 to 12
- 12 to 14
- 14 to 17
- 217 to 20
Bands
| Bucket | Value |
|---|---|
| 3 to 6 | 6 figures |
| 6 to 9 | 2 figures |
| 9 to 12 | 1 figure |
| 12 to 14 | 0 figures |
| 14 to 17 | 0 figures |
| 17 to 20 | 2 figures |
6 of the 8 named sources read in full publish a figure; 2 publish none, read 7 November 2026.
By remitter type and lateness and remitting period
| Breakdown | Median | Range | Sources |
|---|---|---|---|
| remitter type accelerated threshold 1 (AMWA floor) | 25,000 CAD (one figure) | one figure, no range | 1 |
| remitter type accelerated threshold 2 (AMWA floor) | 100,000 CAD (one figure) | one figure, no range | 1 |
| remitter type threshold 1 accelerated ($25,000 to $99,999.99) | 25,000 CAD (one figure) | one figure, no range | 1 |
| remitter type threshold 2 accelerated ($100,000 or more) | 100,000 CAD (one figure) | one figure, no range | 1 |
| remitter type quarterly new small employer (MWA ceiling) | 999.99 CAD (one figure) | one figure, no range | 1 |
| remitter type quarterly small employer, account open 12 months or more (AMWA ceiling) | 2,999.99 CAD (one figure) | one figure, no range | 1 |
| lateness amounts over $500 deducted and not remitted | 500 CAD (one figure) | one figure, no range | 1 |
| lateness 1 to 3 days late | 3 % (one figure) | one figure, no range | 1 |
| lateness 4 or 5 days late | 5 % (one figure) | one figure, no range | 1 |
| lateness 6 or 7 days late | 7 % (one figure) | one figure, no range | 1 |
| lateness more than 7 days late, or not remitted | 10 % (one figure) | one figure, no range | 1 |
| lateness second or subsequent failure in a calendar year | 20 % (one figure) | one figure, no range | 1 |
| lateness amount due not paid at a financial institution | 3 % (one figure) | one figure, no range | 1 |
| lateness paid on the due date but not at a financial institution | 3 % (one figure) | one figure, no range | 1 |
| lateness one to three days late | 3 % (one figure) | one figure, no range | 1 |
| lateness four or five days late | 5 % (one figure) | one figure, no range | 1 |
| lateness six or seven days late | 7 % (one figure) | one figure, no range | 1 |
| lateness late-filing penalty maximum days | 100 day (one figure) | one figure, no range | 1 |
| lateness 1 to 5 information returns filed late (flat penalty) | 100 CAD (one figure) | one figure, no range | 1 |
| lateness T4 slip not given to an employee (per day) | 25 CAD (one figure) | one figure, no range | 1 |
| lateness second or subsequent failure in a calendar year, knowingly or gross negligence | 20 % (one figure) | one figure, no range | 1 |
| remitting period remuneration paid in the first 15 days of the month | 15 day (one figure) | one figure, no range | 1 |
| remitting period T4 slips after a business ends | 30 day (one figure) | one figure, no range | 1 |
| remitting period business permanently discontinued | 30 day (one figure) | one figure, no range | 1 |
| remitting period death of a sole proprietor | 90 day (one figure) | one figure, no range | 1 |
| remitting period amalgamation, predecessor T4 slips | 30 day (one figure) | one figure, no range | 1 |
Every figure, with its source
One row per published figure: the figure as the source's own page publishes it, the page, and the day it was read. A figure that is not on a page we read is not on this one.
| Source | Figure | Breakdown | Read |
|---|---|---|---|
| CRA: When to remit (pay) | 100,000 CAD | accelerated threshold 2 (AMWA floor) | 2026-11-07 |
| CRA: Types of remitters | 100,000 CAD | threshold 2 accelerated ($100,000 or more) | 2026-11-07 |
| CRA: When to remit (pay) | 25,000 CAD | accelerated threshold 1 (AMWA floor) | 2026-11-07 |
| CRA: Types of remitters | 25,000 CAD | threshold 1 accelerated ($25,000 to $99,999.99) | 2026-11-07 |
| CRA: When to remit (pay) | 2,999.99 CAD | quarterly small employer, account open 12 months or more (AMWA ceiling) | 2026-11-07 |
| CRA: When to remit (pay) | 999.99 CAD | quarterly new small employer (MWA ceiling) | 2026-11-07 |
| CRA: When to remit (pay) | 500 CAD | amounts over $500 deducted and not remitted | 2026-11-07 |
| CRA: When to file information returns | 100 day | late-filing penalty maximum days | 2026-11-07 |
| CRA: When to file information returns | 100 CAD | 1 to 5 information returns filed late (flat penalty) | 2026-11-07 |
| CRA: When to file information returns | 90 day | death of a sole proprietor | 2026-11-07 |
| CRA: Employers' Guide - Payroll Deductions and Remittances (T4001) | 30 day | T4 slips after a business ends | 2026-11-07 |
| CRA: When to file information returns | 30 day | business permanently discontinued | 2026-11-07 |
| CRA: Employers' Guide - Filing the T4 Slip and Summary (RC4120) | 30 day | amalgamation, predecessor T4 slips | 2026-11-07 |
| CRA: Employers' Guide - Filing the T4 Slip and Summary (RC4120) | 25 CAD | T4 slip not given to an employee (per day) | 2026-11-07 |
| CRA: When to remit (pay) | 20 % | second or subsequent failure in a calendar year | 2026-11-07 |
| CRA: When to remit (pay) | 20 % | second or subsequent failure in a calendar year, knowingly or gross negligence | 2026-11-07 |
| CRA: Employers' Guide - Payroll Deductions and Remittances (T4001) | 15 day | remuneration paid in the first 15 days of the month | 2026-11-07 |
| CRA: When to remit (pay) | 10 % | more than 7 days late, or not remitted | 2026-11-07 |
| CRA: When to remit (pay) | 7 % | 6 or 7 days late | 2026-11-07 |
| CRA: Employers' Guide - Payroll Deductions and Remittances (T4001) | 7 % | six or seven days late | 2026-11-07 |
| CRA: When to remit (pay) | 5 % | 4 or 5 days late | 2026-11-07 |
| CRA: Employers' Guide - Payroll Deductions and Remittances (T4001) | 5 % | four or five days late | 2026-11-07 |
| CRA: When to remit (pay) | 3 % | 1 to 3 days late | 2026-11-07 |
| CRA: How to remit (pay) | 3 % | amount due not paid at a financial institution | 2026-11-07 |
| CRA: Employers' Guide - Payroll Deductions and Remittances (T4001) | 3 % | paid on the due date but not at a financial institution | 2026-11-07 |
| CRA: Employers' Guide - Payroll Deductions and Remittances (T4001) | 3 % | one to three days late | 2026-11-07 |
The sentence each figure was read from (26)
- CRA: When to remit (pay), read 2026-11-07:
Accelerated remitters – AMWA is $100,000.00 or more
- CRA: Types of remitters, read 2026-11-07:
Accelerated remitters – Threshold 2 ($100,000 or more)
- CRA: When to remit (pay), read 2026-11-07:
Accelerated remitters – AMWA is from $25,000.00 to $99,999.99
- CRA: Types of remitters, read 2026-11-07:
Accelerated remitters – Threshold 1 ($25,000 - $99,999.99)
- CRA: When to remit (pay), read 2026-11-07:
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
- CRA: When to remit (pay), read 2026-11-07:
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
- CRA: When to remit (pay), read 2026-11-07:
The CRA will charge you a penalty when you deduct amounts: Over $500, but do not send them to the CRA
- CRA: When to file information returns, read 2026-11-07:
Number of information returns (slips) filed late Penalty per day (up to 100 days) Maximum penalty
- CRA: When to file information returns, read 2026-11-07:
1 to 5 Penalty not based on number of days $100 flat penalty
- CRA: When to file information returns, read 2026-11-07:
Filing - Death of a sole proprietor – Within 90 days
- CRA: Employers' Guide - Payroll Deductions and Remittances (T4001), read 2026-11-07:
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).
- CRA: When to file information returns, read 2026-11-07:
Filing - Business permanently discontinued – Within 30 days
- CRA: Employers' Guide - Filing the T4 Slip and Summary (RC4120), read 2026-11-07:
the predecessor has to file T4 slips for the period up to the day before the amalgamation (within 30 days of the account closure)
- CRA: Employers' Guide - Filing the T4 Slip and Summary (RC4120), read 2026-11-07:
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.
- CRA: When to remit (pay), read 2026-11-07:
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
- CRA: When to remit (pay), read 2026-11-07:
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
- CRA: Employers' Guide - Payroll Deductions and Remittances (T4001), read 2026-11-07:
For remuneration paid in the first 15 days of the month, remittances are due by the 25th day of the same month
- CRA: When to remit (pay), read 2026-11-07:
10% if it is more than 7 days late, or if no amount is remitted
- CRA: When to remit (pay), read 2026-11-07:
7% if it is 6 or 7 days late
- CRA: Employers' Guide - Payroll Deductions and Remittances (T4001), read 2026-11-07:
7% if it is six or seven days late
- CRA: When to remit (pay), read 2026-11-07:
5% if it is 4 or 5 days late
- CRA: Employers' Guide - Payroll Deductions and Remittances (T4001), read 2026-11-07:
5% if it is four or five days late
- CRA: When to remit (pay), read 2026-11-07:
3% if the amount is 1 to 3 days late
- CRA: How to remit (pay), read 2026-11-07:
A penalty of 3% of the amount due
- CRA: Employers' Guide - Payroll Deductions and Remittances (T4001), read 2026-11-07:
Payments made on the due date but not at a financial institution can be charged a penalty of 3% of the amount due.
- CRA: Employers' Guide - Payroll Deductions and Remittances (T4001), read 2026-11-07:
3% if the amount is one to three days late
Read in full, publishes no figure
2 named sources were read in full on the dates shown and print no usable figure. They are counted, never filled in.
- CRA: Remit (pay) payroll deductions and contributions, read 2026-10-24: read in full and no accepted figure on the page
- Revenu Québec: Remitting Source Deductions and Employer Contributions, read 2026-10-03: read in full and no accepted figure on the page
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
48 candidate sentences on these pages were refused by a reviewer; each refusal and its reason is recorded in the review ledger.
Sources (8)
- CRA: When to remit (pay)(the publisher's own terms; quoted for reporting and comment)
- CRA: Types of remitters(the publisher's own terms; quoted for reporting and comment)
- CRA: Remit (pay) payroll deductions and contributions(the publisher's own terms; quoted for reporting and comment)
- CRA: How to remit (pay)(the publisher's own terms; quoted for reporting and comment)
- CRA: Employers' Guide - Payroll Deductions and Remittances (T4001)(the publisher's own terms; quoted for reporting and comment)
- CRA: When to file information returns(the publisher's own terms; quoted for reporting and comment)
- CRA: Employers' Guide - Filing the T4 Slip and Summary (RC4120)(the publisher's own terms; quoted for reporting and comment)
- Revenu Québec: Remitting Source Deductions and Employer Contributions(the publisher's own terms; quoted for reporting and comment)
Cite or embed this figure
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.
Cite as: "pdoccalculator.com CA Remittance Calendar", updated 2026-11-08, https://pdoccalculator.com/datasets/ca-remittance-calendar/.
Download the CSV (26 rows, computed 2026-11-08)
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Questions this data answers
When must an employer remit what it has withheld, by remitter type, and what is charged if it is late?
The CA Remittance Calendar carries 11 published figures read from 3 sources' own pages, from 3 to 20 percent, read 7 November 2026.
Where do the figures in the CA Remittance Calendar come from?
Every figure is quoted from its source's own page and dated (last read 7 Nov 2026). 8 named sources were read and 6 publish a figure; the 2 that publish none are recorded as not published, never estimated.