Payroll Related Deadlines

Your remittance deadline is the fifteenth of the month following the calendar quarter in which you pay or provide compensation if you are a quarterly remitter, including an eligible new small employer.

The following are the calendar quarters and your deadlines:

• ◙ January to March: due by April 15
• ◙ April to June: due by July 15
• ◙ July to September: due by October 15
• ◙ October to December: due by January 15

Your remittance is due on the fifteenth of the month after the day that you pay or provide compensation if you are a regular remitter.

The last day of February following the calendar year to which the information return relates is the deadline for producing T4 and T5 T4 Summaries and T4/T5 slips.

Please be aware that if your payment is received on the following business day, it is considered on time even if the due date occurs on a Saturday, Sunday, or CRA-recognized public holiday.