You need to register for a payroll deduction account if you have employees. You are also responsible for paying the employer's share of CPP and EI premiums, and sending this amount to us with your employee deductions. You should open your new account before the first remittance date. This is the 15th day of the month after the month you first withheld funds. For example, the payroll remittance for the month of May would be required by June 15.
Most employers have to remit payroll deductions on a monthly basis.
Large employers may have to remit more frequently, twice a month or weekly. Some small employers may be able to remit payroll deductions quarterly. We will notify you if you qualify for this program. For more information, refer to the employers' guide called Filing the T4 Slip and Summary Form.