Remitting Deductions/Contributions
You must remit the CPP contributions, the EI premiums, and the income tax deducted from your employees' remuneration along with your share of the CPP and EI on or before your remittance due dates. CRA will impose penalties if you do not remit on time.
The due dates will vary depending on the type of remitter you are but generally if you are a new or a regular remitter, CRA must receive your remittance by the 15th day of the month after the month you made the deductions. See the CRA web page on How and when to remit source deductions for more information about the types of remitters and the due dates. Also consult the Employers’ Guide Payroll Deductions and Remittances for complete information.
If you are eligible to be a quarterly remitter, CRA must receive your deductions by the 15th day of the month immediately following the end of each quarter. The quarters end March 31, June 30, September 30, and December 31.
The deductions and contributions are remitted with your remittance form. If you are a new employer or have never remitted contributions and deductions before, you must apply for a BN (if you have not done so) and register for a payroll deduction account. New employers are generally considered to be regular remitters.
Before you make your first payment, consult the page on Remitting source deductions.