Income Tax Regulations — 108
108 (1) Subject to subsections (1.1) to (1.13), amounts deducted or withheld in a month under subsection 153(1) of the Act shall be remitted to the Receiver General on or before the 15th day of the following month. (1.1) Subject to subsection (1.11), where the average monthly withholding amount of an employer for the second calendar year preceding a particular calendar year is (a) equal to or greater than $25,000 and less than $100,000, all amounts deducted or withheld from payments described in the definition remuneration in subsection 100(1) that are made in a month in the particular calendar year by the employer shall be remitted to the Receiver General (i) in respect of payments made before the 16th day of the month, on or before the 25th day of the month, and (ii) in respect of payments made after the 15th day of the month, on or before the 10th day of the following month; or (b) equal to or greater than $100,000, all amounts deducted or withheld from payments described in the definition remuneration in subsection 100(1) that are made in a month in the particular calendar year by the employer shall be remitted to the Receiver General on or before the third day, not including a Saturday or holiday, after the end of the following periods in which the payments were made, (i) the period beginning on the first day and ending on the 7th day of the month, (ii) the period beginning on the 8th day and ending on the 14th day of the month, (iii) the period beginning on the 15th day and ending on the 21st day of the month, and (iv) the period beginning on the 22nd day and ending on the last day of the month. (1.11) Where an employer referred to in paragraph (1.1)(a) or (b) would otherwise be required to remit in accordance with that paragraph the amounts withheld or deducted under subsection 153(1) of the Act in respect of a particular calendar year, the employer may elect to remit those amounts (a) in accordance with subsection (1), if the average monthly withholding amount of the employer for the calendar year preceding the particular calendar year is less than $25,000 and the employer has advised the Minister that the employer has so elected; or (b) if the average monthly withholding amount of the employer for the calendar year preceding the particular calendar year is equal to or greater than $25,000 and less than $100,000 and the employer has advised the Minister that the employer has so elected, (i) in respect of payments made before the 16th day of a month in the particular calendar year, on or before the 25th day of the month, and (ii) in respect of payments made after the 15th day of a month in particular calendar year, on or before the 10th day of the following month. (1.12) If at any time (a) the average monthly withholding amount in respect of an employer for either the first or the second calendar year before the particular calendar year that includes that time is less than $3,000, (b) throughout the 12-month period before that time, the employer has remitted, on or before the day on or before which the amounts were required to be remitted, all amounts each of which was required to be remitted under subsection 153(1) of the Act, under subsection 21(1) of the Canada Pension Plan , under subsection 82(1) of the Employment Insurance Act or under Part IX of the Excise Tax Act , and (c) throughout the 12-month period before that time, the employer has filed all returns each of which was required to be filed under this Act or Part IX of the Excise Tax Act on or before the day on or before which those returns were required to be filed under those Acts, all amounts deducted or withheld from payments described in the definition remuneration in subsection 100(1) that are made by the employer in a month that ends after that time and that is in the particular calendar year may be remitted to the Receiver General (d) in respect of such payments made in January, February and March of the particular calendar year, on or before the 15th