Accelerated remitter

There are two groups of accelerated remitters: threshold 1 and threshold 2.

 Threshold 1

This group consists of employers, including those with associated corporations, who had a total average monthly withholding amount (AMWA) of $15,000 to $49,999.99 two calendar years ago.

Threshold 2

This group consists of employers, including those with associated corporations, who had a total average monthly withholding amount (AMWA) of $50,000 or more two calendar years ago.

Payroll remittance due dates for accelerated remitters

Payroll remittance due dates

The Payroll steps – an employer’s responsibilities with the CRA

 

Additional information