Frequency of Remittances

For 2018, you may make your remittances:

  • annually, if the total of your source deductions and employer contributions for 2017 did not exceed $2,400 or we estimate that to be the case for 2018;
  • quarterly, if, as applicable,
    • your average monthly remittance for 2016 or 2017 did not exceed $3,000 and you have fulfilled your fiscal obligations over the last 12 months,
    • you are a new employer and the total of your source deductions and employer contributions for each month is less than $1,000 and you fulfill all your fiscal obligations.

If you do not meet the above conditions, you must make your remittances:

  • monthly, if your average monthly remittance for 2016 was less than $25,000; 
  • twice-monthly, if your average monthly remittance for 2016 was at least $25,000 but less than $100,000; 
  • weekly, if your average monthly remittance for 2016 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.

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 other than 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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