Frequency of Remittances

The table below provides the conditions for each remittance frequency.

Conditions for determining your remittance frequency
Remittance frequency Conditions
Annual The total of your source deductions and employer contributions for 2021 was $2,400 or less, or you estimate that this will be the case for 2022.
Quarterly

If you are not a new employer:

  • your average monthly remittance for 2020 or 2021 was $3,000 or less;
  • you fulfilled your fiscal obligations over the last 12 months.

If you are a new employer:

  • the total of your source deductions and employer contributions for each month is less than $1,000;
  • you have fulfilled all of your fiscal obligations.
Monthly Your average monthly remittance for 2020 was less than $25,000 or you are a new employer.
Twice monthly Your average monthly remittance for 2020 was $25,000 or more, but less than $100,000.
Weekly Your average monthly remittance for 2020 was $100,000 or more.

Be sure to use the right remittance form for your remittance frequency.

Determination of your remittance frequency

You must determine your remittance frequency yourself. To make your task easier, we estimate, at the end of each year, the frequency at which you must remit source deductions and employer contributions for the following year. We then notify you of any change to your frequency. We may choose a remittance frequency that is to your advantage, determined on the basis of your average monthly remittance for 2021.

We will review your file based on the data available to us. If we are missing certain information, you may be assigned a remittance frequency that is different from the one that should be assigned to you. If this happens, contact us and request our authorization to make remittances at the frequency applicable to your situation.

Under certain circumstances, you can request a change to your remittance frequency.

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