Perfect compliance history may qualify you paying payroll remittance quarterly or corporate income tax installments quarterly. It saves you administration costs of filing and remitting taxes. And it also provides the benefits of tax deferral.
To establish perfect compliance history, you have to remit payroll source deductions on time, pay GST/HST on time, file GST/HST returns on time, and file T4 type information returns on time over a 12-month period.