CRA deadlines · 2027
Payroll remittance due dates by remitter type
When an employer's source deductions are due depends on its remitter type, which the CRA sets from its average monthly withholding two years before. Here is every date in 2027 for each type.
Regular remitters
The 15th of the month after the one the pay was in.
| Remittance | Due |
|---|---|
| Payroll remittance — Dec 2026 | |
| Payroll remittance — Jan 2027 | |
| Payroll remittance — Feb 2027 | |
| Payroll remittance — Mar 2027 | |
| Payroll remittance — Apr 2027 | Weekend: on time by Monday, May 17 |
| Payroll remittance — May 2027 | |
| Payroll remittance — Jun 2027 | |
| Payroll remittance — Jul 2027 | Weekend: on time by Monday, August 16 |
| Payroll remittance — Aug 2027 | |
| Payroll remittance — Sep 2027 | |
| Payroll remittance — Oct 2027 | |
| Payroll remittance — Nov 2027 |
Quarterly remitters
The 15th of the month after each calendar quarter.
| Remittance | Due |
|---|---|
| Payroll remittance — Oct–Dec 2026 | |
| Payroll remittance — Jan–Mar 2027 | |
| Payroll remittance — Apr–Jun 2027 | |
| Payroll remittance — Jul–Sep 2027 |
Accelerated remitters, threshold 1
Pay from the 1st to the 15th is due the 25th; pay from the 16th to the end of the month, the 10th of the next month.
| Remittance | Due |
|---|---|
| Payroll remittance — Dec 16–31, 2026 | Weekend: on time by Monday, January 11 |
| Payroll remittance — Jan 1–15, 2027 | |
| Payroll remittance — Jan 16–31, 2027 | |
| Payroll remittance — Feb 1–15, 2027 | |
| Payroll remittance — Feb 16–28, 2027 | |
| Payroll remittance — Mar 1–15, 2027 | |
| Payroll remittance — Mar 16–31, 2027 | Weekend: on time by Monday, April 12 |
| Payroll remittance — Apr 1–15, 2027 | Weekend: on time by Monday, April 26 |
| Payroll remittance — Apr 16–30, 2027 | |
| Payroll remittance — May 1–15, 2027 | |
| Payroll remittance — May 16–31, 2027 | |
| Payroll remittance — Jun 1–15, 2027 | |
| Payroll remittance — Jun 16–30, 2027 | Weekend: on time by Monday, July 12 |
| Payroll remittance — Jul 1–15, 2027 | Weekend: on time by Monday, July 26 |
| Payroll remittance — Jul 16–31, 2027 | |
| Payroll remittance — Aug 1–15, 2027 | |
| Payroll remittance — Aug 16–31, 2027 | |
| Payroll remittance — Sep 1–15, 2027 | Weekend: on time by Monday, September 27 |
| Payroll remittance — Sep 16–30, 2027 | Weekend: on time by Tuesday, October 12 |
| Payroll remittance — Oct 1–15, 2027 | |
| Payroll remittance — Oct 16–31, 2027 | |
| Payroll remittance — Nov 1–15, 2027 | |
| Payroll remittance — Nov 16–30, 2027 | |
| Payroll remittance — Dec 1–15, 2027 | Christmas Day: on time by Monday, December 27 |
Accelerated remitters, threshold 2
Three working days after the end of each period: the 1st to the 7th, the 8th to the 14th, the 15th to the 21st, and the 22nd to the end of the month.