New Payroll Remittance Thresholds & Frequency Rules Effective for 2015

Some remittance threshold amounts were increased for amounts to be withheld after 2014. This may reduce how often you send the CRA your source deductions and how you can make your remittance. Information on other webpages may not be up to date yet.

Remitter types, their Average Monthly Withholding Amounts (AMWA) & Due Dates

Remitter Types AMWA Prior to 2015 AMWA as of 2015 Due Dates New or regular remitter Less than $15,000 Less than $25,000 The CRA has to receive your deductions on or before the 15th day of the month after the month you paid your employees. Quarterly remitter (except new remitters) Less than $3,000 Less than $3,000 If you are eligible for quarterly remitting, the CRA has to receive your deductions on or before the 15th day of the month immediately following the end of each quarter. The quarters are: * January to March; * April to June; * July to September; and * October to December. The due dates are April 15, July 15, October 15, and January 15.

Accelerated remitter threshold 1 $15,000 to $49,999.99 $25,000 to $99,999.99 The CRA has to receive your deductions by the following dates: * For remuneration paid in the first 15 days of the month, remittances are due by the 25th day of the same month. * For remuneration paid from the 16th to the end of the month, remittances are due by the 10th day of the following month. Accelerated remitter threshold 2 $50,000 or more $100,000 or more You have to remit your deductions through a Canadian financial institution so that the CRA can receive them within three working days following the last day of the following pay periods: * the 1st through the 7th day of the month; * the 8th through the 14th day of the month; * the 15th through the 21st day of the month; and * the 22nd through the last day of the month.

Please contact us for more information. Source: Canada Revenue Agency