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Canada payroll compliance calendar
Practical, plain-English help for running HR, onboarding and payroll — from the team behind HikeSeason.
Payroll deadlines for employers in Canada: source deductions (income tax, CPP, EI), T4 slips, Records of Employment and provincial items.
Usual deadlines for a regular employer, last reviewed November 2026. Thresholds, regions, weekends and new rules change some of them: confirm with your payroll adviser.
Every month
15th (regular remitters)Remit source deductions
Income tax, CPP and EI from the previous month. Larger employers remit more often.CRA
Income tax, CPP and EI from the previous month. Larger employers remit more often.CRA
Varies by provinceProvincial items
For example Quebec source deductions (Revenu Québec) and employer health taxes.Provincial agencies
For example Quebec source deductions (Revenu Québec) and employer health taxes.Provincial agencies
Every year
Last day of FebruaryT4 slips and T4 Summary
To employees and the CRA. In Quebec, RL-1 slips by the same date.CRA · Revenu Québec
To employees and the CRA. In Quebec, RL-1 slips by the same date.CRA · Revenu Québec
When people join or leave
Within 5 days after the pay period of the interruptionRecord of Employment (ROE)
When pay stops, for example on leaving or long leave.Service Canada
When pay stops, for example on leaving or long leave.Service Canada
On hireTD1 forms
Federal and provincial personal tax credits returns.CRA
Federal and provincial personal tax credits returns.CRA