Most 'regular' employers must remit amounts withheld for EI, CPP and income tax to Canada Revenue Agency (CRA) before the 15th of the month following the month the deductions were made. Late payment can result in penalties and interest.
When the due date falls on a Saturday, a Sunday, or a public holiday recognised by the CRA, the payment is considered to be on time if received on the next business day.
Whether an employer is considered 'regular' depends on the 'remitter type' status assigned to the employer in the 'My Business Account'. The remitter type sets the remitting frequency and affects the due dates. It is
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Web page updated on 17 Mar 2025 15:12