Payroll remittance due dates for Threshold 1 and Threshold 2 accelerated remitters are different:
Threshold 1:
The due dates for Threshold 1 remitters are:
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- for source deductions withheld in the first 15 days, due date is the 25th day of the same month
- for source deductions withheld from 16th to the end of the month, due date is the 10th of the following month
Threshold 2:
The due dates for Threshold 2 remitters are the third working day after the end of the following periods:
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- the 1st through the 7th day of the month;
- the 8th through the 14th day of the month;
- the 15th through the 21st day of the month; and
- the 22nd through the last day of the month.
Threshold 2 remitters have to remit Payroll deductions through a Canadian financial institution.
If your remittance due date is a Saturday, a Sunday or a public holiday, your remittance is due on the next business day.