How often do I have to send payroll remittances to CRA as a small business in Ontario?

CRA assigns a remittance frequency based on your average monthly withholding (AMW) from two years ago. Most new and small Ontario employers fall into the monthly remitter category — remittances are due by the 15th of the month following the month in which you paid your employees.

If your AMW grows above a threshold CRA sets, you may be moved to a more frequent schedule — quarterly, accelerated bi-weekly, or even daily for very large employers. CRA notifies you of category changes, but it is worth confirming your category each January.

New employers are usually monthly remitters for the first year regardless of withholding amounts. There is also a quarterly remitter option available for employers who have been in good standing and whose payroll is relatively small — CRA will tell you if you qualify.

Missing a due date triggers a graduated penalty starting at a percentage of the overdue amount, plus daily interest. Setting automatic calendar reminders or using payroll software that files on your behalf is the most reliable way to stay compliant.