Canada Pension Plan Regulations — 8
8 (1) Subject to subsections (1.1), (1.11), (1.12), (1.13) and (2), the employee’s contributions and the employer’s contributions shall be remitted to the Receiver General on or before the 15th day of the month following the month in which the employer paid to the employee the remuneration in respect of which those contributions were required to be made. (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, the employer shall remit the employee’s contributions and the employer’s contributions to the Receiver General (i) in respect of remuneration paid 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 remuneration paid after the 15th day of a month in the particular calendar year, on or before the 10th day of the following month; or (b) equal to or greater than $100,000, the employer shall remit the employee’s contributions and the employer’s contributions 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 remuneration was paid, (i) the period beginning on the first day of a month in the particular calendar year and ending on the 7th day of the month, (ii) the period beginning on the 8th day of a month in the particular calendar year and ending on the 14th day of the month, (iii) the period beginning on the 15th day of a month in the particular calendar year and ending on the 21st day of the month, and (iv) the period beginning on the 22nd day of a month in the particular calendar year and ending on the last day of the month. (1.11) If an employer referred to in paragraph (1.1)(a) or (b) would otherwise be required to remit the employee’s contributions and employer’s contributions in respect of a particular calendar year in accordance with that paragraph, the employer may elect to remit those contributions (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 remuneration paid 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 remuneration paid after the 15th day of a month in the 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 21(1) of the Act, under subsection 82(1) of the Employment Insurance Act , under Part IX of the Excise Tax Act or under subsection 153(1) of the Income 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 the Income Tax 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, contributions payable in a month that ends after that time and that is in the particular calendar year may be remitted by the employer to the Receiver General (d) in respect of such contributions paid in January, Febr