Remitting Deductions/Contributions

You must remit the CPP contributions, the EI premiums, and the income tax deducted from your employees’ remuneration along with your share of the CPP and EI on or before your remittance due dates.

The due dates will vary depending on the type of remitter that you are but generally if you are a new or a regular remitter, CRA must receive your remittance by the 15th day of the month after the month you made the deductions. If you are eligible to be a quarterly remitter, CRA must receive your deductions by the 15th day of the month immediately following the end of each quarter. The quarters end March 31, June 30, September 30, and December 31.

The deductions and contributions are remitted along with your remittance form. If you are a new employer or have never remitted contributions and deductions before, you must apply for the BN (if you don’t already have one) and register for a payroll deduction account. New employers are considered to be regular remitters.

When you make your first payment, send a cheque or money order, payable to the Receiver General to any tax centre. Your BN should be on the back of the cheque or money order. Your first remittance should be accompanied with a letter stating:

  • – you are a new emitter;
  • – the period your remittance covers;
  • – your complete employer name, address, and business phone number; and
  • – your BN.

 

Want more information?
See this CRA webpage for more information about remitting source deductions.

 

Remittance Forms

After your first remittance, CRA will send you a remittance form in the mail for your next remittance and will continue to send you one each time. If you do not receive the remittance form in the mail, you are still required to make the remittance on time and should accompany it with a letter that contains the information described above, and indicate that you did not receive a remittance form. All late remittances are subject to penalty. Repeated failures to remit will lead to increased penalties. Keep copies of all your remittance forms.