🏢 CRA Compliance

Payroll Remittance Tracker

Never miss a CRA payroll deduction deadline. Calculate your exact due date for CPP, EI, and Income Tax remittances to avoid severe penalties.

Remittance Deadline
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Funds must be RECEIVED by the CRA on or before this date.
Remittance Frequency Monthly
Late Penalty Up to 20% + Interest
🚨 Director Liability Warning

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The Ultimate Corporate Risk: In Canada, incorporating your business protects your personal assets from most business debts. However, this protection does NOT apply to unpaid CRA Payroll Source Deductions. The money you withhold from employees for CPP, EI, and Income Tax belongs to the Crown (held in trust). If your business fails to remit this, the CRA can and will hold the directors personally liable, seizing your personal bank accounts and putting liens on your home. Always pay payroll taxes before any other vendor!

Canada Payroll Deduction Remittance Due Date Tracker 2026

⚠️ CRA Penalty Warning: The Canada Revenue Agency (CRA) is incredibly strict about payroll deductions (CPP, EI, and Income Tax). If your remittance is even one day late, you are automatically hit with a 3% penalty, which scales up to 10% (or 20% for repeat offenses). Use our tracker to determine your exact remitter type and never miss a PD7A deadline again.

When you run a small business in Canada, the money you deduct from your employees’ paychecks for taxes, CPP, and EI does not belong to you—it belongs to the government. You hold these funds in trust and must remit them to the CRA on a strict schedule. However, not all businesses have the same deadlines. Depending on your Average Monthly Withholding Amount (AMWA) and compliance history, you could be classified as a Quarterly, Regular, Threshold 1, or Threshold 2 remitter. Our Payroll Remittance Due Date Tracker calculates your exact deadline based on your 2026 CRA classification and adjusts for Canadian statutory holidays and weekends.

How to Track Your CRA Payroll Deadlines

Avoid massive late fees by following these steps to track your remittance schedule:

  1. Determine Your Remitter Type: If you are a new employer, you are automatically a “Regular Remitter.” The CRA will notify you by mail if your status changes to Quarterly or Accelerated based on your payroll size.
  2. Check the Standard Rule: For most small businesses (Regular Remitters), deductions are due on the 15th day of the month following the month you paid your employees.
  3. Account for Weekends & Holidays: If the 15th falls on a Saturday, Sunday, or a recognized public holiday, your deadline is automatically pushed to the next business day. Our tool calculates this shift automatically.
  4. Prepare Your PD7A: Always have your Statement of Account for Current Source Deductions (Form PD7A) ready. You will need your 15-character payroll program account number (e.g., 123456789 RP 0001) to make the payment via your business bank portal.

Frequently Asked Questions

1. Can small businesses remit their payroll deductions quarterly?
Yes, but only if you meet strict criteria. To be a Quarterly Remitter, your Average Monthly Withholding Amount (AMWA) must be less than $3,000 for either the first or second preceding calendar year, AND you must have a perfect compliance history (no late payments) for the last 12 months. Quarterly due dates are April 15, July 15, October 15, and January 15.
2. What happens if I remit my payroll deductions late?
The CRA applies automatic, escalating penalties based on how late the payment is: 3% if it is 1 to 3 days late; 5% if it is 4 to 5 days late; 7% if it is 6 to 7 days late; and 10% if it is more than 7 days late. Repeat failures in the same calendar year can trigger a massive 20% penalty.
3. What are Threshold 1 and Threshold 2 remitters (Accelerated)?
These are for larger businesses. If your AMWA is between $25,000 and $99,999.99 (Threshold 1), you must remit twice a month (on the 10th and 25th). If your AMWA is $100,000 or more (Threshold 2), you must remit your deductions within three business days after the end of the weekly or bi-weekly pay period.
4. Do I have to submit a “Nil” remittance if I didn’t pay any employees this month?
Yes. If you have an active payroll account but did not pay any employees (and therefore made no deductions) during a specific period, you must notify the CRA of a “Nil” remittance. Failing to do so will result in the CRA estimating your deductions and sending you a bill with penalties.
5. How is the Average Monthly Withholding Amount (AMWA) calculated?
The CRA calculates your AMWA by taking the total sum of all the CPP, EI, and income tax you deducted from your employees over the entire calendar year, and dividing that total by the number of months (usually 12) in that year. They use this number to determine your remitter frequency for the upcoming year.

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