CRA payroll remittance due dates: regular, quarterly and accelerated

Check your assigned remitter type first

The CRA remitter classification determines the schedule. A regular remitter generally remits by the 15th of the month after employees were paid. Eligible quarterly remitters generally use April 15, July 15, October 15 and January 15. Eligibility depends on the relevant withholding thresholds and compliance conditions; it is not simply an employer's choice.

Accelerated remitters have more frequent due dates. Do not apply the monthly rule to an accelerated account. Review the schedule in your CRA account and the official remittance instructions when setting up the calendar.

Use a repeatable payroll close

1. Finish payroll and reconcile the deductions and employer contributions.
2. Identify the remittance period, amount and payroll account.
3. Schedule the transfer with enough time for your payment method.
4. Confirm the payment was received and applied correctly.
5. Retain the reference and note any discrepancy for follow-up.

Giving the bookkeeper a named review date makes the handoff clearer. The person who runs payroll and the person who authorizes the bank transfer may be different people; decide who checks the final confirmation.

Holidays and processing time matter

CRA describes when a payment counts as received and how weekends and recognized holidays affect due dates. A bank instruction on the last evening is not a substitute for checking those rules. Threshold 2 remitters also have specific payment-method requirements.

Set the calendar to match the account

Select the actual remitter type in the payroll section of the builder. Treat the generated deadlines as a cross-check against your account. If CRA changes your classification, update the saved profile. Keep T4 preparation on its own checklist; an annual information return does not replace periodic payroll remittances.