Quarterly remitter

Quarter remitters remits Payroll deductions once every three months. To qualify for quarterly remitting, an employer has to:

Payroll remittance due dates for quarterly remitters

Payroll remittance due date and payday

Payroll remittance due dates

Employers’ responsibilities related to employees’ social insurance number (SIN)

What is Form TD1, personal tax credit return

Penalties and interest about payroll remittance

Who has to pay CPP contributions

Basic information for small business owners about issuing T4 and T4A information slips

Basic payroll information for employers

Additional information