# PAY-06 — Late remittance penalties

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

**Late remittance penalties:** 3% (1–3 days late), 5% (4–5), 7% (6–7), 10% (more than 7 days or no remittance), 20% for a second or subsequent occurrence in a calendar year where knowingly or through gross negligence

## 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