Know when to remit payroll deductions.
Enter an actual pay date and your CRA-assigned remitter type to estimate the payroll remittance deadline and ordinary annual T4 filing date. This tool calculates dates, not take-home pay or deductions.
Prepared by Podolsky Accounting · Rules and sources checked October 29, 2026 · For ordinary Ontario employer pay dates in 2025–2027.
Calculate your dates
Your planning dates
General planning estimates only—not tax, legal or accounting advice. Accuracy and completeness are not guaranteed. Confirm the employer’s current remitter type, actual pay date, applicable holidays, CRA notices and any special rules or extensions with your accountant and the CRA before filing or paying. Do not postpone a remittance based only on this tool. Payment method and receipt timing also matter. You remain responsible for your obligations. Use does not create an accountant–client relationship. To the extent permitted by law, Podolsky Accounting and Shlomo Podolsky disclaim liability for losses, interest or penalties arising from errors, omissions or reliance on this tool or its downloads.
How payroll remittance dates are calculated
The selected pay date determines which remitting period applies. Your CRA-assigned remitter type determines the schedule. This tool does not determine your category or quarterly eligibility.
- Regular monthly: the 15th of the next month.
- Eligible quarterly: the 15th after the calendar quarter containing the payment.
- Threshold 1: payments on days 1–15 are due on the 25th of that month; payments on days 16–month-end are due on the 10th of the next month.
- Threshold 2: the third working day after the applicable 1–7, 8–14, 15–21 or 22–month-end remitting period. Confirm the required financial-institution payment method.
How do I confirm my remitter type?
Check CRA My Business Account, your payroll remittance statement or the CRA notice assigning your remitter type. Category and quarterly eligibility depend on the applicable withholding and compliance tests. A small payroll alone is not enough. Contact CRA or your accountant if the category is unclear. The calculator will not choose a category for you.
What does the T4 date mean?
The ordinary annual T4 filing and employee-slip date is based on the calendar year of the actual pay date, not the corporation’s fiscal year-end. The starting date is the last day of February of the following year, adjusted for weekends and recognized holidays. It does not replace payroll remittances. Business closures and restructurings can have different deadlines.
Which holidays and years are covered?
Pay dates from 2025 through 2027 are supported. Working-day calculations use recurring Ontario/CRA holidays, including New Year, Ontario Family Day, Good Friday, Easter Monday, Victoria Day, Canada Day, Civic Holiday, Labour Day, National Day for Truth and Reconciliation, Thanksgiving, Remembrance Day, Christmas and Boxing Day, with substitute weekdays where applicable. After 2026, holiday dates are projections from recurring rules. Exceptional closures, newly announced holidays and deadline extensions are not included. Confirm the applicable CRA calendar.
What does this tool exclude?
It does not calculate wages, net pay, income tax withholding, CPP or EI amounts, penalties, T4A/T4A-NR obligations, GST/HST, WSIB or Employer Health Tax. It does not handle business closures, amalgamations, death, non-resident employer arrangements or special CRA instructions. Those cases need separate review. Confirm both your payment method and when CRA or the required financial institution will receive the funds.
Are my entries collected?
The calculator processes your selections in your browser and does not submit or store them. It asks for no name, email, wage amounts, employee details or business number. Ordinary website analytics may still operate; see the privacy policy.
Same pay date, different remittance deadlines
For an actual pay date of October 9, 2026, a regular monthly remitter starts with November 15. That falls on a Sunday, so the adjusted deadline is November 16, 2026. An employer already eligible and assigned to quarterly remitting instead starts with January 15, 2027 for that fourth-quarter payment.
The payment date and CRA-assigned category matter; the period employees worked and the corporation’s fiscal year-end do not choose the remitting schedule. These examples do not establish quarterly eligibility. Confirm payment receipt requirements with CRA.
Need to coordinate payroll records with your corporation’s return? See our corporate tax and year-end services or discuss your accounting requirements. For the corporation’s separate filing and balance dates, use the corporate tax deadline calculator.
Official CRA sources
- CRA: payroll remittance periods and due dates
- CRA: employer remitter rules and payment requirements
- CRA: payroll information-return filing dates
- CRA: recognized public holidays
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Need help coordinating payroll and corporate year-end?
Speak with Shlomo Podolsky, CPA about your corporation’s accounting, payroll reporting and year-end needs. Based in Thornhill and serving Ontario clients in person and remotely.