16 | www.wagepoint.com
MONTHLY
NEW
REMITTER
You are a new
remitter if you are a
new employer or
have never made
remittance
payments before.
As a new remitter,
your payments are
due the 15th day of
the month following
the one in which
you made the
deductions.
Note: As of 2016,
small businesses
may qualify as
quarterly remitters.
REGULAR
REMITTER
ACCELERATED
REMITTER
QUARTERLY
REMITTER
You are considered
a regular remitter
(non-accelerated
remitter) if you are
a new employer
with less than two
year's of AMWA
history or have a
two-year AMWA of
less than $25,000.
Remittances /
payments for
regular remitters
are due the 15th
day of the month
following the one
in which you made
the deductions.
There are two
categories of
accelerated
remitters.
Threshold 1 —
Employers with
two-year AMWA of
$25,000 –
$99,999.99.
Threshold 2 —
Employers with a
two-year AMWA
greater than
$100,000.
Accelerated
remitters have to
follow a different
remittance
schedule from the
other three types.
See below for
details.
Small businesses
may qualify as
quarterly remitters
if they have an
AMWA of less than
$3,000 in the
previous two years
and also have a
perfect compliance
history with the
CRA.
Remittances /
payments for
quarterly remitters
are due on or before
April 15, July 15,
October 15, and
January 15 for
payrolls processed
in the previous
quarters.
Quarterly remitters
are subject to
annual reviews by
the CRA in order to
retain this status. If
your status is
changed, you will
be notified by mail.
Accelerated Remitters Due Dates
Remittances/payments for Threshold 1 remitters are due the 25th day of the same
month for payroll processed in the first 15 days of the month. For payroll processed after
the 16th day of the month, remittances/payments are due by the 10th day of the
following month.
