We may authorize you to make quarterly remittances if you have remitted the following over the last 12 months by the prescribed due dates:

• source deductions and your employer contributions;
• the consumption taxes you collected.

We do a yearly review to determine which employers may make remittances on a quarterly basis. However, if you wish to make quarterly remittances and you believe you meet the applicable conditions, contact us.

If you cease to meet the applicable conditions during the year, we will send you a notice informing you that you can no longer make remittances on a quarterly basis. You will then have to:

• make monthly remittances for the rest of the year; and
• remit to us, by the 15th day of the month following the month in which the notice is sent to you, any source deductions and employer contributions that you owe.