{"id":1303,"date":"2026-04-09T05:00:06","date_gmt":"2026-04-09T05:00:06","guid":{"rendered":"https:\/\/bemapay.com\/?p=1303"},"modified":"2026-04-09T05:00:06","modified_gmt":"2026-04-09T05:00:06","slug":"payroll-deadlines-in-canada-cra-remittance-filing-guide","status":"publish","type":"post","link":"https:\/\/bemapay.com\/fr\/payroll-deadlines-in-canada-cra-remittance-filing-guide\/","title":{"rendered":"Payroll Deadlines in Canada (CRA Remittance &amp; Filing Guide)"},"content":{"rendered":"<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<h1 class=\"wp-block-heading\"><strong>Payroll Deadlines in Canada (CRA Remittance &amp; Filing Guide)<\/strong><\/h1>\n\n\n\n<p class=\"wp-block-paragraph\">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).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Whether you are running payroll manually or using software, understanding your remittance and reporting deadlines is essential for staying compliant.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This guide explains payroll deadlines in Canada, including remittance schedules, year-end filing requirements, and best practices to avoid costly mistakes.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Why payroll deadlines matter<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Payroll deadlines are not just administrative tasks. They are legal obligations.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Employers must:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Deduct taxes and contributions correctly<\/li>\n\n\n\n<li>Remit them on time to the CRA<\/li>\n\n\n\n<li>File year-end reports accurately<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Failing to meet deadlines can result in:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Financial penalties<\/li>\n\n\n\n<li>Interest charges<\/li>\n\n\n\n<li>CRA audits<\/li>\n\n\n\n<li>Reputational risk<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">If you&#8217;re new to payroll, you may want to start with our guide on how to run payroll in Canada to understand the full process.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">What payroll deadlines include<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Payroll deadlines in Canada fall into two main categories:<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Remittance deadlines<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">These are deadlines for sending deducted amounts (income tax, CPP, EI) to the CRA.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Filing deadlines<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">These include year-end reporting obligations such as T4 slips and summaries.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Both types of deadlines must be respected.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">CRA remittance schedules explained<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The CRA assigns a remittance schedule based on your average monthly withholding amount (AMWA).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">There are four main remittance types:<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">1. Quarterly remitter<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Small employers with low payroll amounts may qualify as quarterly remitters.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Remit every 3 months<\/li>\n\n\n\n<li>Deadlines typically fall in April, July, October, and January<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">This option reduces administrative work but still requires careful tracking.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">2. Monthly remitter<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Most businesses are monthly remitters.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Remittances are due by the 15th of the following month<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Example:<br>Payroll in January \u2192 due February 15<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This is the most common schedule for small and medium-sized businesses.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">3. Accelerated remitter (Threshold 1)<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Businesses with higher payroll amounts must remit more frequently.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Due twice per month<\/li>\n\n\n\n<li>Typically on the 15th and the last day of the month<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">4. Accelerated remitter (Threshold 2)<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Large employers may be required to remit very frequently.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Due within 3 working days after payroll<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">This requires strong payroll systems and automation.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">How to know your remittance schedule<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The CRA determines your remittance frequency based on your payroll size.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">You will receive a notice from the CRA indicating your remittance type.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">It is important to review this regularly, as your schedule may change as your business grows.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">What must be remitted<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Employers must remit:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Federal income tax<\/li>\n\n\n\n<li>Canada Pension Plan (CPP) contributions<\/li>\n\n\n\n<li>Employment Insurance (EI) contributions<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">These include both:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Employee deductions<\/li>\n\n\n\n<li>Employer contributions<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">If you are unsure how these are calculated, read our guide on payroll deductions in Canada.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Remittance payment methods<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Employers can remit payroll deductions using several methods:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Online banking<\/li>\n\n\n\n<li>CRA My Business Account<\/li>\n\n\n\n<li>Authorized financial institutions<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Using electronic payments is recommended for speed and accuracy.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Penalties for late remittances<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The CRA imposes penalties for late or missing remittances.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Penalties can range from:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>3% to 10% of the amount owed<\/li>\n\n\n\n<li>Additional penalties for repeated offenses<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Interest is also charged daily on unpaid amounts.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Late remittances are one of the most common payroll mistakes employers make.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Year-end payroll deadlines<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">In addition to regular remittances, employers must meet year-end deadlines.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">T4 slips<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Employers must issue T4 slips to employees showing:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Total earnings<\/li>\n\n\n\n<li>Deductions<\/li>\n\n\n\n<li>Contributions<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">T4 Summary<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Employers must also file a T4 Summary with the CRA.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Deadline<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">The deadline for both T4 slips and T4 Summary is:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>February 28 (or 29 in a leap year)<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Late filing can result in penalties.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Qu\u00e9bec payroll deadlines<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">If your business operates in Qu\u00e9bec, additional deadlines apply.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Employers must remit to:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>CRA (federal deductions)<\/li>\n\n\n\n<li>Revenu Qu\u00e9bec (provincial deductions)<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">Qu\u00e9bec remittances<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Revenu Qu\u00e9bec has its own remittance schedules, which may differ slightly from CRA schedules.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">RL-1 slips<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Qu\u00e9bec employers must also:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Issue RL-1 slips<\/li>\n\n\n\n<li>File RL-1 summaries<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">These are typically due at the end of February, similar to T4 deadlines.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">To understand Qu\u00e9bec-specific requirements, read our guide on how payroll works in Qu\u00e9bec.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Payroll deadlines for new employers<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">New businesses often start as monthly remitters.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">However, it is important to:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Confirm your assigned schedule with the CRA<\/li>\n\n\n\n<li>Set reminders for deadlines<\/li>\n\n\n\n<li>Monitor changes as payroll grows<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Missing deadlines early can lead to avoidable penalties.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Common payroll deadline mistakes<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Many employers struggle with payroll deadlines.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Missing due dates<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Forgetting remittance deadlines is one of the most frequent issues.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Confusing schedules<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Employers sometimes misunderstand whether they are monthly or accelerated remitters.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Late year-end filings<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Failing to submit T4 or RL-1 slips on time can lead to penalties.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Not tracking multiple jurisdictions<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Businesses operating in Qu\u00e9bec must manage both federal and provincial deadlines.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Best practices for managing payroll deadlines<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">To stay compliant:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Set automated reminders for all deadlines<\/li>\n\n\n\n<li>Use payroll software to track remittances<\/li>\n\n\n\n<li>Review CRA notices regularly<\/li>\n\n\n\n<li>Maintain a payroll calendar<\/li>\n\n\n\n<li>Double-check deadlines during holidays<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">These practices reduce the risk of missing important dates.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Manual vs automated payroll for deadlines<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">Manual payroll<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Managing deadlines manually requires:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Tracking multiple schedules<\/li>\n\n\n\n<li>Setting reminders<\/li>\n\n\n\n<li>Monitoring changes<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">This approach increases the risk of missing deadlines.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Automated payroll<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Payroll software can:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Track remittance schedules automatically<\/li>\n\n\n\n<li>Send reminders<\/li>\n\n\n\n<li>Generate reports<\/li>\n\n\n\n<li>Ensure timely payments<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Automation significantly reduces compliance risk.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">How BemaPay helps you stay on time<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">BemaPay simplifies payroll deadlines by:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Tracking CRA and Qu\u00e9bec remittance schedules<\/li>\n\n\n\n<li>Automating calculations and payments<\/li>\n\n\n\n<li>Sending reminders before deadlines<\/li>\n\n\n\n<li>Generating compliant reports<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">This helps businesses avoid penalties and stay compliant with minimal effort.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">Conclusion<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">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.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">While managing deadlines manually is possible, most businesses benefit from automation to reduce risk and improve efficiency.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Staying on top of payroll deadlines ensures smooth operations and protects your business from unnecessary penalties.<\/p>\n\n\n\n<h1 class=\"wp-block-heading\"><\/h1>","protected":false},"excerpt":{"rendered":"<p>Payroll Deadlines in Canada (CRA Remittance &amp; 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 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":1304,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"off","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[1,23,25,24,22],"tags":[],"class_list":["post-1303","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-canadian-payroll","category-employer-compliance","category-guides","category-payroll-operations","category-quebec-payroll"],"_links":{"self":[{"href":"https:\/\/bemapay.com\/fr\/wp-json\/wp\/v2\/posts\/1303","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bemapay.com\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bemapay.com\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bemapay.com\/fr\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/bemapay.com\/fr\/wp-json\/wp\/v2\/comments?post=1303"}],"version-history":[{"count":1,"href":"https:\/\/bemapay.com\/fr\/wp-json\/wp\/v2\/posts\/1303\/revisions"}],"predecessor-version":[{"id":1305,"href":"https:\/\/bemapay.com\/fr\/wp-json\/wp\/v2\/posts\/1303\/revisions\/1305"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bemapay.com\/fr\/wp-json\/wp\/v2\/media\/1304"}],"wp:attachment":[{"href":"https:\/\/bemapay.com\/fr\/wp-json\/wp\/v2\/media?parent=1303"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bemapay.com\/fr\/wp-json\/wp\/v2\/categories?post=1303"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bemapay.com\/fr\/wp-json\/wp\/v2\/tags?post=1303"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}