CRA Compliance & Reporting

CRA Payroll Remittance Due Date: August 2026 Guide

By August 19, 2026 No Comments
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This article is for informational purposes only and does not constitute tax or financial advice. Consult a qualified accounting professional before making any tax or financial decisions.

» Quick Answer: August 2026 Payroll Remittance in 30 Seconds

Regular CRA payroll remitters must pay source deductions from July 2026 payroll by the 15th of August 2026. Because August 15, 2026 falls on a Saturday, the CRA treats a payment received by Monday, August 17, 2026 as on time.

Accelerated Threshold 1 remitters pay twice per month, and Threshold 2 remitters pay up to four times per month within three working days of each pay period. Quarterly remitters — small employers who qualify — pay the July, August, and September 2026 deductions together by October 15, 2026.

Every remittance schedule is set by the CRA based on your Average Monthly Withholding Amount (AMWA) from two calendar years back.

» Why August 2026 Trips Up Ontario Employers

August looks like a quiet payroll month until the calendar is checked closely. The regular remittance date falls on a Saturday, summer vacations thin out the finance desk, and any employer who crossed a new threshold in 2024 may find their 2026 schedule has quietly changed.

Payroll remittance is one of the few CRA obligations where a delay of a single day can trigger a penalty. There is no grace period built into the rules for source deductions, and a single late installment can cost a mid-size Ontario employer thousands.

The good news is that August is a predictable month if you know your remitter type. This guide walks through every category, the exact August 2026 dates, how to pay, and what to do if a payment slips. For deeper background on the full-year payroll picture, see our ultimate guide to managing payroll in 2026 in Canada.

Aug 17Regular remitter due date
3%Penalty at 1–3 days late
10%Penalty past 7 days
$100k+AMWA for Threshold 2

» Quick Start: Pick Your Remitter Path

Direct answer. Your CRA payroll remitter type is set by your Average Monthly Withholding Amount (AMWA) from two calendar years ago. Your 2026 schedule was determined by your 2024 AMWA. Most Ontario small businesses are regular remitters and pay by the 15th of the following month.

Use this four-step check to find your path in under a minute:

  • New employer with no prior year AMWA: you are a regular remitter by default. Your July 2026 deductions are due by Monday, August 17, 2026.
  • 2024 AMWA under $3,000 with a perfect 12-month compliance history: you may qualify as a quarterly remitter. Your July, August, and September 2026 deductions are due together by October 15, 2026.
  • 2024 AMWA between $25,000 and $99,999.99: you are an accelerated Threshold 1 remitter and pay twice per month.
  • 2024 AMWA of $100,000 or more: you are an accelerated Threshold 2 remitter and pay up to four times per month within three working days of each pay period.

Your CRA remitter classification, along with your payment history and any PD7A statements, is visible inside CRA My Business Account. If you have not signed up yet, our walkthrough on how to set up and use CRA My Business Account takes about ten minutes end to end.

» Four Remitter Types Compared

Direct answer. The CRA groups Canadian employers into four payroll remitter categories — quarterly, regular, accelerated Threshold 1, and accelerated Threshold 2. Frequency and due date each step up as your Average Monthly Withholding Amount rises.

Each category has a different pace and a different level of administrative burden. The table below gives you the shape of all four in one view:

Remitter Type2024 AMWA RangeFrequencyAugust 2026 Due Date
QuarterlyUnder $3,000, perfect 12-month complianceOnce per quarterOctober 15, 2026 (covers Jul–Sep)
RegularUnder $25,000MonthlyMonday, August 17, 2026
Threshold 1$25,000 to $99,999.99Twice per monthAug 25 and Sep 10, 2026
Threshold 2$100,000 or moreUp to four times per monthWithin 3 working days of each pay period

Threshold 2 employers are also required to pay through a Canadian financial institution — a cheque or a CRA My Payment transfer from a personal account will not satisfy the rule. This is one of the most common surprises for growing Ontario businesses that cross the $100,000 AMWA line for the first time and can quietly compound with the kind of hidden cost drag we covered in how payroll taxes weigh on Canadian business growth.

ClearWealth Accounting Advisors
AMWA Thresholds That Set Your 2026 Remitter Type
Average Monthly Withholding Amount (AMWA) ranges that classify a Canadian employer for the 2026 tax year. Based on the 2024 lookback.
Quarterly
Under $3,000
Regular
Under $25,000
Threshold 1
$25k to $99,999
Threshold 2
$100,000 or more
Source: Canada Revenue Agency — Remitter types and due dates. ClearWealth Accounting Advisors · clearwealth.tax · For informational purposes only.

» Your August 2026 Remittance Calendar

Direct answer. In August 2026, regular remitters pay by Monday, August 17. Threshold 1 remitters pay by Tuesday, August 25 for the first half of August payroll and by Thursday, September 10 for the second half. Threshold 2 remitters follow the standard three-working-day rule after each pay period, keeping Monday, August 4 (Civic Holiday) in mind when counting days.

The Saturday shift on August 15 is not an extension. Under the CRA’s standard practice, when a payment due date falls on a Saturday, Sunday, or public holiday, a payment is considered on time if it is received on the next business day. That places the regular-remitter deadline on Monday, August 17, 2026.

Threshold 2 employers should also watch the Ontario Civic Holiday on Monday, August 4, 2026. It counts as a non-working day when the three-business-day window is measured, which can push a payment out by one day. Build a one-day buffer into your August 4 to August 7 window so nothing slips.

ClearWealth Accounting Advisors
August 2026 Payroll Remittance Calendar
Days from August 1, 2026 to your CRA payroll remittance due date, by remitter type.
Regular
Mon Aug 17
Threshold 1
Aug 25 & Sep 10
Threshold 2
3 working days
Quarterly
Thu Oct 15
Source: Canada Revenue Agency — Remitter types and due dates. ClearWealth Accounting Advisors · clearwealth.tax · For informational purposes only.

» Step-by-Step: How to Pay Your Remittance

Direct answer. The remittance process has five steps: calculate deductions with the CRA Payroll Deductions Online Calculator, confirm the PD7A remittance amount, choose a payment method, submit the payment, and retain confirmation. Most Ontario employers can complete every step in under thirty minutes for a standard monthly cycle.
  1. 1
    CalculateUse the CRA Payroll Deductions Online Calculator to work out federal and provincial income tax, CPP contributions, and EI premiums for each employee. Add employer-side CPP and EI to the withheld amounts to get the total remittance.
  2. 2
    ConfirmReconcile against the PD7A statement the CRA issues each period. The PD7A shows the amount the CRA expects along with the remittance period and voucher number. Resolve any gap before paying.
  3. 3
    Choose a methodOptions include business online banking (add "Federal — Payroll Deductions" as a payee), CRA My Payment, pre-authorized debit inside CRA My Business Account, or a cheque with the PD7A voucher. Threshold 2 employers must use a Canadian financial institution.
  4. 4
    SubmitSend the payment at least one business day before the deadline. Financial-institution processing time counts against you, not the CRA.
  5. 5
    RetainKeep the confirmation number, bank stamp, or CRA My Payment receipt for six years as evidence if the installment is later flagged.

» What Happens If You Miss the August Deadline

Direct answer. The CRA applies a penalty of 3% on payments one to three days late, 5% on payments four to five days late, 7% on payments six to seven days late, and 10% on payments more than seven days late or not paid at all. Repeat failures in the same calendar year may be assessed at up to 20% in gross-negligence cases. Daily interest is charged in addition to the penalty.

The penalty structure is designed to escalate quickly, which is why even a short delay can be expensive on a large remittance. For a business remitting $80,000 in a period, a one-day delay generally translates to a $2,400 penalty on top of interest.

If you have missed a payment, the fastest recovery is to pay in full through CRA My Payment the same day you discover the miss, then follow up through CRA My Business Account. Where a pattern of late installments exists, the CRA’s Voluntary Disclosures Program may reduce penalties on prior periods, though it does not remove interest. Our guide on what to do about a missed tax deadline in Canada covers the disclosure route.

ClearWealth Accounting Advisors
CRA Late Payroll Remittance Penalty Rate
Penalty on the remittance amount, escalating by how many days late the payment is received. Daily interest is charged in addition.
Example on $80,000
$2,400 at 3%
Same installment at 10%
$8,000 plus interest
Repeat / gross negligence
Up to 20%
Source: Canada Revenue Agency — Failure to remit source deductions. ClearWealth Accounting Advisors · clearwealth.tax · For informational purposes only.

» Common Payroll Remittance Mistakes to Avoid

Most late or under-paid remittances trace back to a small number of recurring errors. Watch for these six:

  • Assuming the deadline is the 15th every month, without checking whether the 15th falls on a weekend or holiday.
  • Paying only the employee-side deductions and forgetting the employer’s matching CPP and EI amounts.
  • Continuing on the same remitter schedule after your AMWA has pushed you into a higher category — the CRA updates your classification each January.
  • Misclassifying an independent contractor as being outside payroll altogether, which our article on CRA penalties for worker misclassification covers in detail.
  • Using a personal bank account or personal CRA My Payment transfer for a Threshold 2 remittance, which does not satisfy the financial-institution requirement.
  • Remitting Quebec-resident employee deductions to the CRA instead of Revenu Québec, which operates on a parallel but separate schedule.

» Frequently Asked Questions

When is my CRA payroll remittance due in August 2026?

Regular remitters must pay July 2026 source deductions by Monday, August 17, 2026, because August 15 falls on a Saturday. Accelerated and quarterly remitters follow different schedules based on their 2024 Average Monthly Withholding Amount.

What happens if August 15 falls on a weekend — do I still have to pay on the 15th?

No. When a CRA payment due date falls on a Saturday, Sunday, or public holiday, the payment is generally considered on time if it is received on the next business day. For August 2026, that shifts the regular remitter deadline to Monday, August 17.

How do I know if I’m a regular, quarterly, Threshold 1, or Threshold 2 remitter?

Your current-year remitter type is set by your Average Monthly Withholding Amount from two calendar years ago. Your 2026 classification is based on your 2024 AMWA and can be confirmed inside CRA My Business Account under your payroll account.

What is the penalty if I pay my payroll remittance a few days late?

The CRA typically charges 3% for payments one to three days late, 5% for four to five days late, 7% for six to seven days late, and 10% for payments more than seven days late or unpaid. Daily compound interest is charged in addition to the penalty.

Can a small business really pay payroll deductions only once a quarter?

Yes. Eligible small employers with a 2024 Average Monthly Withholding Amount under $3,000 and a perfect 12-month compliance history may remit quarterly. The July to September 2026 quarter is due by October 15, 2026.

What is the fastest way to pay CRA source deductions online?

The fastest option for most Ontario employers is business online banking with "Federal — Payroll Deductions" added as a payee, using the 15-digit payroll account number. CRA My Payment and pre-authorized debit inside CRA My Business Account are also same-day options.

Do I need to send a PD7A form if I pay through online banking?

No paper PD7A is required when paying electronically. The form is still useful as a reconciliation record because it shows the CRA’s expected amount, remittance period, and voucher reference. Keep the PD7A on file with your payment confirmation.

I’m an Ontario employer with staff in Quebec — do the same August deadlines apply?

Not entirely. Source deductions for Quebec-resident employees are remitted to Revenu Québec on a parallel but separate schedule, while deductions for Ontario and other provinces continue to go to the CRA. Confirm both calendars before running your August payroll.

Get Your August Payroll Right — Talk to ClearWealth

A single missed payroll installment can cost more than a year of proactive advisory work. If you would like a second set of eyes on your August 2026 payroll cycle or on the classification that will govern 2027, book a consultation with ClearWealth Accounting Advisors. We work with Ontario employers, sole proprietors with staff, and incorporated professionals across the GTA.

Book a Consultation
This article is for informational purposes only and does not constitute tax or financial advice. Consult a qualified accounting professional before making any tax or financial decisions.

Sources & References

  1. Canada Revenue Agency — Remitter types and due dates. canada.ca/en/revenue-agency
  2. Canada Revenue Agency — Failure to remit source deductions and penalties. canada.ca/en/revenue-agency
  3. Canada Revenue Agency — Payroll Deductions Online Calculator. canada.ca/en/revenue-agency
  4. Canada Revenue Agency — When a payment due date falls on a Saturday, Sunday, or public holiday. canada.ca/en/revenue-agency
  5. Canada Revenue Agency — Quarterly remitting for eligible small employers. canada.ca/en/revenue-agency
  6. Government of Canada — Voluntary Disclosures Program. canada.ca/en/revenue-agency