Why are source deductions the most heavily sanctioned?

Because the money is not yours. Amounts withheld from pay are deemed held in trust for the Crown. The penalty reaches 10%, and 20% for a repeat failure with gross negligence, making it the most severe in the system.

Must I remit to the CRA and Revenu Québec separately?

Yes. Two distinct remittances, two forms, two confirmation numbers. Remitting federally settles nothing in Quebec.

Canada Revenue Agency Verified against the legislation

Federal source deduction remittance deadlines (PD7A)

Regular: 15th of the following month. Accelerated thresholds 1 and 2 as per Regulation 108(1.1).

Source: Income Tax Regulations, s. 108(1) (regular) and s. 108(1.1)(a) and (b) (accelerated thresholds 1 and 2)

Who it applies to

Every employer paying salary, a bonus or a taxable benefit. The frequency depends on average monthly withholdings over the two preceding calendar years, and it changes as payroll grows.

Important qualification

The QUARTERLY remitter (small employer, average monthly withholdings under $3,000 and a clean compliance record) falls under a different provision than the one consulted: understood as the 15th of the month following the end of the quarter, TO BE CONFIRMED.

Due dates

First remittances from March 2027, by remitter type
Remitter type	Remittances
Quarterly (small employer)	April 15, 2027
Regular (monthly)	March 15, 2027 · April 15, 2027 · May 17, 2027
Accelerated threshold 1	March 10, 2027 · March 25, 2027 · April 12, 2027 · April 26, 2027
Accelerated threshold 2	March 3, 2027 · March 10, 2027 · March 17, 2027 · March 24, 2027

The frequency depends on average monthly withholdings over the two preceding calendar years: it changes as payroll grows.

If you miss the date

Graduated penalty by lateness, up to 10%, and 20% for a repeat failure with gross negligence. Withheld amounts are deemed held in trust: these are the most heavily sanctioned of all.

File with Canada Revenue Agency

Frequently asked questions

Why are source deductions the most heavily sanctioned?: Because the money is not yours. Amounts withheld from pay are deemed held in trust for the Crown. The penalty reaches 10%, and 20% for a repeat failure with gross negligence, making it the most severe in the system.
Must I remit to the CRA and Revenu Québec separately?: Yes. Two distinct remittances, two forms, two confirmation numbers. Remitting federally settles nothing in Quebec.

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