# PAY-05 — Remitter types, by average monthly withholding amount measured two calendar years back

**Flag: Current** — Verified against the live source. Safe to cite.

**Remitter types**, by average monthly withholding amount measured two calendar years back. Quarterly, new small employer: MWA under $1,000 with a perfect compliance record and an account open under 12 months. Quarterly, small employer: AMWA under $3,000, perfect compliance, account open 12 months or more. Both due 15 April, 15 July, 15 October, 15 January. Regular: AMWA under $25,000, due the 15th of the following month. Accelerated threshold 1: AMWA $25,000 to $99,999.99, twice monthly. Accelerated threshold 2: AMWA $100,000 or more, up to four times monthly

## Sources

- Remitting due dates (primary): https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/payroll/remitting-source-deductions/how-when-remit-due-dates.html

Jurisdiction: FED · Verified 2026-08-27 · Review: legislative