Payroll Remittance Calendar

Which remitter type you are, and when each payment is due

Quick answer: A free calendar for working out which remitter type a business falls under and when each source-deduction payment is due. Remittance frequency depends on the business, so the calendar is set up to be filled in for one payroll rather than read as a fixed schedule. No sign-up.

Download the PDF — free

Printable one-pager · 208KB · Version 2026-07-26 · No sign-up required

What is in it

Getting it right — 5 items
If you are late — 4 items

One page, designed to be printed and worked with a pen. Brand header, our contact details and a version date on the page.

Payroll source deductions are the least forgiving deadline a small business has. The money is not yours — it is withheld on the CRA's behalf — and remitting it late attracts a penalty that applies from the first day.

The complication is that the deadline is not the same for everyone. There are four remitter types, and which one you are depends on your average monthly withholding amount, generally measured over the two preceding calendar years. As payroll grows, the type changes, and the due date moves with it. Businesses miss deadlines most often in the year they cross a threshold, because the date they had memorised is no longer the date that applies.

This one-pager sets out all four types, the thresholds that determine them, and the due date for each. The thresholds are read from our rates file at the moment this document was generated, and the version date is printed on it — if it is more than a year old, get a current copy.

Print it and put it where payroll is actually run. Remitter type is the sort of thing people learn once and then stop thinking about, which is exactly why the errors cluster in the year a business crosses a threshold: the date that had been correct for three years quietly stops being correct. Checking the type each January takes a minute and removes the single most common cause of a late remittance penalty.

Want the updated version each year?

Tax figures and filing dates move. Leave your email and we will send the refreshed copy when it changes — that is all we use it for. The download above works either way.

Common questions

Why is my due date different from another business I know?+

Because there are four remitter types, and which one you are depends on your average monthly withholding amount, generally measured over the two preceding calendar years. As payroll grows the type changes, and the due date moves with it.

When do businesses most often miss a payroll deadline?+

In the year they cross a threshold, because the date they had memorised is no longer the date that applies.

What is the most common error?+

Assuming the due date follows the pay period rather than the month in which employees were paid. A payroll run on the 30th of one month and one on the 1st of the next fall in different remittance periods.

How serious is being late?+

Payroll source deductions are the least forgiving deadline a small business has. The money is not yours — it is withheld on the CRA’s behalf — and remitting late attracts a penalty that applies from the first day.

General information, not tax advice. This checklist is a general aid for Canadian business owners. It does not account for your circumstances and does not create a professional relationship. Speak to a CPA before acting — book a free consult.

Payroll hubThe guide behind this checklist. Remittance calculatorThe guide behind this checklist. All guides and resourcesEverything free on this site, in one place. Book a free consultTwenty minutes, no charge, no obligation.