Payroll Deadlines in Canada (CRA Remittance & Filing Guide)

Meeting payroll deadlines in Canada is critical for every employer. Missing a deadline can lead to penalties, interest charges, and increased scrutiny from the Canada Revenue Agency (CRA).

Whether you are running payroll manually or using software, understanding your remittance and reporting deadlines is essential for staying compliant.

This guide explains payroll deadlines in Canada, including remittance schedules, year-end filing requirements, and best practices to avoid costly mistakes.

Why payroll deadlines matter

Payroll deadlines are not just administrative tasks. They are legal obligations.

Employers must:

• Deduct taxes and contributions correctly
• Remit them on time to the CRA
• File year-end reports accurately

Failing to meet deadlines can result in:

• Financial penalties
• Interest charges
• CRA audits
• Reputational risk

If you’re new to payroll, you may want to start with our guide on how to run payroll in Canada to understand the full process.

What payroll deadlines include

Payroll deadlines in Canada fall into two main categories:

Remittance deadlines

These are deadlines for sending deducted amounts (income tax, CPP, EI) to the CRA.

Filing deadlines

These include year-end reporting obligations such as T4 slips and summaries.

Both types of deadlines must be respected.

CRA remittance schedules explained

The CRA assigns a remittance schedule based on your average monthly withholding amount (AMWA).

There are four main remittance types:

1. Quarterly remitter

Small employers with low payroll amounts may qualify as quarterly remitters.

• Remit every 3 months
• Deadlines typically fall in April, July, October, and January

This option reduces administrative work but still requires careful tracking.

2. Monthly remitter

Most businesses are monthly remitters.

• Remittances are due by the 15th of the following month

Example:
Payroll in January → due February 15

This is the most common schedule for small and medium-sized businesses.

3. Accelerated remitter (Threshold 1)

Businesses with higher payroll amounts must remit more frequently.

• Due twice per month
• Typically on the 15th and the last day of the month

4. Accelerated remitter (Threshold 2)

Large employers may be required to remit very frequently.

• Due within 3 working days after payroll

This requires strong payroll systems and automation.

How to know your remittance schedule

The CRA determines your remittance frequency based on your payroll size.

You will receive a notice from the CRA indicating your remittance type.

It is important to review this regularly, as your schedule may change as your business grows.

What must be remitted

Employers must remit:

• Federal income tax
• Canada Pension Plan (CPP) contributions
• Employment Insurance (EI) contributions

These include both:

• Employee deductions
• Employer contributions

If you are unsure how these are calculated, read our guide on payroll deductions in Canada.

Remittance payment methods

Employers can remit payroll deductions using several methods:

• Online banking
• CRA My Business Account
• Authorized financial institutions

Using electronic payments is recommended for speed and accuracy.

Penalties for late remittances

The CRA imposes penalties for late or missing remittances.

Penalties can range from:

• 3% to 10% of the amount owed
• Additional penalties for repeated offenses

Interest is also charged daily on unpaid amounts.

Late remittances are one of the most common payroll mistakes employers make.

Year-end payroll deadlines

In addition to regular remittances, employers must meet year-end deadlines.

T4 slips

Employers must issue T4 slips to employees showing:

• Total earnings
• Deductions
• Contributions

T4 Summary

Employers must also file a T4 Summary with the CRA.

Deadline

The deadline for both T4 slips and T4 Summary is:

February 28 (or 29 in a leap year)

Late filing can result in penalties.

Québec payroll deadlines

If your business operates in Québec, additional deadlines apply.

Employers must remit to:

• CRA (federal deductions)
• Revenu Québec (provincial deductions)

Québec remittances

Revenu Québec has its own remittance schedules, which may differ slightly from CRA schedules.

RL-1 slips

Québec employers must also:

• Issue RL-1 slips
• File RL-1 summaries

These are typically due at the end of February, similar to T4 deadlines.

To understand Québec-specific requirements, read our guide on how payroll works in Québec.

Payroll deadlines for new employers

New businesses often start as monthly remitters.

However, it is important to:

• Confirm your assigned schedule with the CRA
• Set reminders for deadlines
• Monitor changes as payroll grows

Missing deadlines early can lead to avoidable penalties.

Common payroll deadline mistakes

Many employers struggle with payroll deadlines.

Missing due dates

Forgetting remittance deadlines is one of the most frequent issues.

Confusing schedules

Employers sometimes misunderstand whether they are monthly or accelerated remitters.

Late year-end filings

Failing to submit T4 or RL-1 slips on time can lead to penalties.

Not tracking multiple jurisdictions

Businesses operating in Québec must manage both federal and provincial deadlines.

Best practices for managing payroll deadlines

To stay compliant:

• Set automated reminders for all deadlines
• Use payroll software to track remittances
• Review CRA notices regularly
• Maintain a payroll calendar
• Double-check deadlines during holidays

These practices reduce the risk of missing important dates.

Manual vs automated payroll for deadlines

Manual payroll

Managing deadlines manually requires:

• Tracking multiple schedules
• Setting reminders
• Monitoring changes

This approach increases the risk of missing deadlines.

Automated payroll

Payroll software can:

• Track remittance schedules automatically
• Send reminders
• Generate reports
• Ensure timely payments

Automation significantly reduces compliance risk.

How BemaPay helps you stay on time

BemaPay simplifies payroll deadlines by:

• Tracking CRA and Québec remittance schedules
• Automating calculations and payments
• Sending reminders before deadlines
• Generating compliant reports

This helps businesses avoid penalties and stay compliant with minimal effort.

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Conclusion

Payroll deadlines in Canada are a critical part of compliance. Employers must understand their remittance schedule, meet filing deadlines, and ensure all payments are made on time.

While managing deadlines manually is possible, most businesses benefit from automation to reduce risk and improve efficiency.

Staying on top of payroll deadlines ensures smooth operations and protects your business from unnecessary penalties.