Every pay period, an employer withholds Canada Pension Plan (CPP) contributions, Employment Insurance (EI) premiums and income tax from employees’ pay, and sends them to the CRA together with the employer’s own share of CPP and EI. These remittances are due on fixed dates that depend on your remitter type.
Your remitter type and due dates
The CRA sets your remitter type from your average monthly withholding amount (AMWA) two calendar years earlier.
| Remitter type | Average monthly withholding | Due date |
|---|---|---|
| Quarterly: new small employer | Under $1,000; account open less than 12 months; perfect compliance | April 15, July 15, October 15 and January 15 |
| Quarterly: small employer | Under $3,000; account open at least 12 months; perfect compliance | April 15, July 15, October 15 and January 15 |
| Regular | Under $25,000 | The 15th of the month after you pay your employees |
| Accelerated, threshold 1 | $25,000 to $99,999.99 | Pay dates from the 1st to the 15th: by the 25th of the same month. From the 16th to the end of the month: by the 10th of the next month |
| Accelerated, threshold 2 | $100,000 or more | Within three working days after the end of each period ending on the 7th, 14th, 21st and last day of the month |
A remittance counts as made on the day the CRA receives it, not the day you send it. When a due date falls on a weekend or a public holiday recognised by the CRA, the payment is on time if the CRA receives it, or a Canadian financial institution processes it, by the next business day.
Year-end: T4 slips
T4 slips and the T4 summary for the previous calendar year are due by the last day of February, and your employees must receive their slips by the same date.
Ontario’s Employer Health Tax (EHT)
Ontario employers also pay the Employer Health Tax on Ontario payroll. Eligible employers whose Ontario payroll, including associated employers, is under $5 million can claim a $1 million annual exemption, so many small businesses owe nothing. The annual return and any balance are due by March 15 of the following year. Employers whose Ontario payroll is above $1.2 million pay monthly instalments by the 15th of the following month.
Also worth checking
- Workplace Safety and Insurance Board (WSIB) coverage: employers in covered industries must register within 10 days of hiring their first worker.
- Records of employment (ROEs) when an employee leaves or has an interruption of earnings.
- Vacation pay and public holiday pay under Ontario’s Employment Standards Act.
How BMD Legacy helps
Payroll calculations, records and filing coordination are quoted separately from the monthly bookkeeping packages, according to the number of employees and how often you pay them. See GST/HST, payroll and corporate tax in Ontario.
Official sources
- CRA: When to remit (pay) payroll deductions
- CRA: Employers’ Guide – Filing the T4 Slip and Summary (RC4120)
- Government of Ontario: Employer Health Tax (EHT)
Reviewed by the BMD Legacy Canada team on 14 October 2026. Update of 14 October 2026: official sources added.
General information checked against Canada Revenue Agency and Government of Ontario guidance on 14 October 2026. It is not advice for your specific situation; your CRA account shows your remitter type and due dates.