Payroll Related Deadlines

If you are a quarterly remitter, including an eligible new small employer, your remittance due date is the 15th of the month after the calendar quarter in which you pay or give remuneration.

The calendar quarters, and your due dates, are:

• ◙ 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

If you are a regular remitter, your remittance due date is the 15th of the month after you pay or give remuneration.

T4 Summaries and T4/T5 slips are due on the last day of February that follows the calendar year that the information return applies to.

Please note when a due date falls on a Saturday, a Sunday, or a public holiday recognized by the CRA, your payment is on time if we receive it on the next business day.