Payroll remittance calculator

What the CRA is actually measuring

Your remitter type is set by your average monthly withholding amount (AMWA) — the total income tax, CPP and EI you withhold plus the employer's share, averaged over a calendar year. The CRA generally looks at the two preceding calendar years, which means your type lags your actual payroll. If you have grown quickly, check your CRA notice rather than assuming: remitting on the wrong schedule is penalised even when the money is paid in full.

Why this matters more than most payroll admin

Source deductions are held in trust. They are not the corporation's money, and unremitted amounts can become a personal liability for directors — one of the few places the corporate veil genuinely does not protect you. The penalty for late remitting starts at 3% and rises with lateness, applied to the amount, not to a fee. How the RP account works →

BC employers: two more things

Payroll in British Columbia also brings WorkSafeBC premiums, and above $1,000,000 of annual BC remuneration the Employer Health Tax. Neither is remitted through your RP account — they are separate registrations with separate schedules. If you would rather hand the whole stack over, we run payroll inside a fixed monthly fee.