Payroll/Source Deductions

Most remitters are "regular remitters" which means they are on a monthly remittance frequency. As a monthly remitter, the due date is the 15th of every month.

Example: Yasmina is a regular remitter. On January 1, she pays an employee for December of last year. Since she pays this remuneration in January, the CRA must receive her remittance, by February 15.