Payroll Remittance Due Dates: Which CRA Schedule Applies?

A payroll remittance is money an employer sends to the Canada Revenue Agency (CRA) for payroll deductions and contributions. “We always pay on the fifteenth” does not prove that the deadline is right. Paydays can stay the same while remittance deadlines change. First check the remitter type, or payment schedule, that currently applies to your CRA payroll account.

This guide addresses recurring federal payroll remittances, not the calculation of deductions or annual information-return filing. Quebec employers also need to account for separate Revenu Québec obligations; the federal table is not a complete provincial payroll calendar.

Confirm the status before setting reminders

CRA uses average monthly withholding amounts and applicable eligibility conditions to determine remitter type. Regular, quarterly, and accelerated schedules are distinct. Quarterly eligibility is not simply permission to pay whenever cash is available, and a small employer should not adopt it merely because its payroll seems modest.

Check the current account information and CRA correspondence, including any effective date for a change. Reconcile that information with the payroll preparer's understanding. If there is a discrepancy, resolve it before relying on an old spreadsheet. This reference omits dollar thresholds deliberately: an unverified calculation should not override the status and rules actually applicable to the account.

The recurring deadline patterns

Use the date you pay wages to find the remittance period. Do not automatically use the month when employees did the work. Accelerated schedules divide each calendar month into set periods. Those periods may not match your paydays.

Federal payroll remittance patterns, subject to the applicable CRA status and timing rules

Remitter type	Period covered	Usual deadline pattern
Regular	Wages paid during a month	15th of the following month
Quarterly, where eligible	Calendar quarters ending March, June, September, December	April 15, July 15, October 15, January 15 respectively
Accelerated threshold 1	Payments from the 1st through 15th; then 16th through month-end	25th of the same month; then 10th of the following month
Accelerated threshold 2	Payments from the 1st–7th, 8th–14th, 15th–21st, and 22nd–month-end	Within three working days after the end of each period

Read “threshold 1” and “threshold 2” as schedule names, not as amounts established by this article. Special situations, account changes, or CRA instructions can require a closer review. Keep the official guidance with the working calendar.

A payment initiated is not necessarily received

When a due date falls on a Saturday, Sunday, or public holiday recognized by CRA, a remittance is generally considered on time if CRA receives it by the next business day. For a schedule expressed in working days, count working days rather than adding three calendar dates. Confirm the recognized holiday calendar and any payment-channel requirements instead of assuming every provincial closure has the same effect.

Check when CRA treats a payment as received for the method you use. Allow for bank cut-off times, processing delays and any special payment requirements for accelerated remitters. A late-evening screenshot saying “submitted” does not always prove CRA received the money on time.

Set an approval date before the legal deadline. Keep the payment confirmation and check that the money was applied to the right payroll account and period. Even an on-time payment needs correction if it went to the wrong account. Creating a reminder is not the same as making the payment.

A schedule change without a payday change

Consider a fictional employer whose CRA notice confirms a move from eligible quarterly remitting to regular remitting effective January 1. Its December-paid wages remain in the final quarterly period, with a usual January 15 deadline. Its January-paid wages fall under the new regular schedule, with a usual February 15 deadline. Applicable weekend and holiday rules still need checking.

The change does not mean January wages can wait until April. Nor should the team move the December amount into January's payroll period just because both are being reviewed in January. Keep the effective-date notice, identify any transition instructions, and rebuild reminders from the first affected pay date.

A short operating checklist

• Confirm the payroll account, current remitter type, and effective dates.
• List actual pay dates, including off-cycle bonuses and adjustments.
• Map each pay date to the correct remittance period and deadline.
• Check working days, recognized holidays, and payment receipt requirements.
• Assign preparation, approval, payment, and confirmation to named owners.
• Reconcile remittances to payroll records and investigate missing or misapplied payments.

Keep this calendar separate from T4 and other filing deadlines. Bookwits can coordinate recurring tasks, supporting files, and review responsibilities; it is not a payroll calculator or a payment service. The payroll records and CRA account remain essential evidence of what was due and what was received.