CRA Payroll Remittance Deadlines for Self-Incorporated Canadians

If your corporation pays you a salary, you're responsible for remitting payroll deductions to CRA on time. Missing a CRA payroll remittance deadline can trigger penalties and interest — even if you're a one-person corporation paying only yourself. Here's exactly when and how to remit.

## What Are Payroll Remittances?

Every time your corporation pays you a salary, it withholds three things from your paycheque: CPP contributions, EI premiums, and federal income tax. But your obligation doesn't stop at withholding. Your corporation must also pay the employer portions of CPP and EI on top of what was deducted.

The total remittance for each pay period includes:

• Employee CPP contribution (withheld from your pay)
• Employer CPP contribution (paid by your corporation — equal to the employee amount)
• Employee EI premium (withheld from your pay)
• Employer EI premium (paid by your corporation — 1.4× the employee amount)
• Federal income tax withheld

All five amounts are bundled together and sent to CRA as a single payment. For a refresher on the 2026 rates used to calculate these amounts, see our [CPP and EI deduction rates guide](/blog/cpp-ei-deduction-rates-canada-2026).

## When Are Remittances Due?

CRA assigns you a remitter type based on your average monthly withholding amount (AMWA). As a self-incorporated Canadian paying only yourself, you'll almost certainly be a regular remitter — the category for employers with an AMWA under $25,000.

Regular remitters: Remittances are due by the 15th of the month following the month you paid the salary. If the 15th falls on a weekend or statutory holiday, the deadline extends to the next business day.

| Pay Date | Remittance Deadline | |---|---| | January 31 | February 15 | | February 28 | March 15 | | March 31 | April 15 | | June 30 | July 15 | | November 30 | December 15 |

If you pay yourself on the same day each month, you'll have one remittance due on the 15th of the following month. If you pay yourself biweekly or semi-monthly, you may have two pay dates in a month — but you still make one combined remittance by the 15th of the next month covering all payments from that month.

Quarterly remitters: Some new employers with a perfect compliance history and AMWA under $1,000 may qualify for quarterly remitting. CRA will notify you if you're eligible. Quarterly due dates are April 15, July 15, October 15, and January 15.

## How to Remit

You have several options:

• My Business Account: Log in to CRA's online portal, select your payroll account (RP), and make a payment. This is the most common method for one-person corporations.
• Online banking: Most Canadian banks let you add CRA as a payee. Use your 15-character payroll account number (your BN + RP0001) as the account number.
• Pre-authorized debit: Set up automatic payments through My Business Account.

When you remit, you need to know the exact dollar amount. This comes directly from your paystub calculations — the employee deductions plus the employer portions. Tools like [PaystubHero](https://paystubhero.ca) calculate all five components automatically when you generate a paystub, so you know exactly what to remit.

## Penalties for Late Remittances

CRA takes remittance deadlines seriously. Late penalties are calculated as a percentage of the amount due:

• 1–3 days late: 3% penalty
• 4–5 days late: 5% penalty
• 6–7 days late: 7% penalty
• More than 7 days late: 10% penalty

These penalties apply to each late remittance separately. Repeated failures can result in even higher penalties — up to 20% for a second or subsequent failure within the same calendar year.

On top of penalties, CRA charges daily compound interest on overdue amounts at the prescribed rate (updated quarterly).

For a one-person corporation remitting a few thousand dollars per month, a single late remittance might cost $100–$300 in penalties. Not catastrophic, but entirely avoidable.

## How to Keep Track

The simplest approach for a self-incorporated Canadian paying themselves monthly:

1. Set your pay date — pick a consistent day each month (e.g., the last business day) 2. Generate your paystub — this gives you the exact deduction amounts and the employer portions 3. Set a calendar reminder for the 12th of the following month — giving yourself a few days' buffer before the 15th deadline 4. Remit through online banking or My Business Account 5. Keep a record — save the payment confirmation alongside your paystub PDF

If you pay yourself biweekly, you'll have two paystubs per month most months. Add up the total deductions (employee + employer) from both and remit the combined amount by the 15th.

## Year-End: Tying It All Together

Your total remittances for the year should match the amounts on your [T4 filing](/blog/t4-guide-self-incorporated-canadians) plus the employer CPP and EI. If you've been generating accurate [paystubs](/blog/what-must-be-on-a-canadian-paystub) and remitting on time each month, the year-end reconciliation is straightforward.

CRA compares your T4 Summary totals against the remittances received throughout the year. If there's a shortfall, they'll send a balance-due notice with interest. If you've overpaid, you'll receive a credit.

## Key Takeaway

As a self-incorporated Canadian paying yourself a salary, mark the 15th of each month on your calendar. That's when CRA expects your payroll remittance for the previous month's pay. Generate your paystub at the time of payment so you know exactly how much to remit. Stay consistent, and you'll never face a penalty.

Not tax advice — consult your accountant for guidance specific to your situation.