How and When to Pay Revenue Canada

Every employer is required by law to remit employee payroll deductions, plus employer contributions, no later than the 15th day of the month following the month in which the employee was paid. Penalties will be incurred if payment is made late.

If you are a new employer, you must contact Revenue Canada to obtain an employer's remittance number and the appropriate forms. However, do not delay the remittance until you obtain an employer number. Instead, send a certified cheque or money order, payable to the Receiver General for Canada, to your district taxation office. Include a letter explaining that this is a new remittance and stating the pay period covered.