Corporate Tax: Deductions at Source

#205, 85 Cranford Way
Sherwood Park, AB T8H 0H9
Tel: (780) 464-3933
Fax: (780) 467-4957

Corporate Tax
Deductions at Source Payments Regular Remitter Due on or before the 15th day of the month following the month you made the deductions. Accelerated Remitter Threshold 1 Remitter Amounts you deducted from remuneration paid in the first 15 days of the month are due by the 25th of the same month. Amounts you deducted from the 16th to the end of the month are due by the 10th day of the following month. Threshold 2 Remitter Amounts you withhold from remuneration you pay any time during the month are due by the third working day after the end of the following periods: From the 1st through the 7th day of the month From the 8th through the 14th day of the month From the 15th through the 21st day of the month From the 22nd through the last day of the month Contact us for information specific to your situation.

Corporate Tax

Regular Remitter
Due on or before the 15th day of the month following the month you made the deductions.

Accelerated Remitter

Threshold 1 Remitter
- Amounts you deducted from remuneration paid in the first 15 days of the month are due by the 25th of the same month.
- Amounts you deducted from the 16th to the end of the month are due by the 10th day of the following month.
Threshold 2 Remitter
- Amounts you withhold from remuneration you pay any time during the month are due by the third working day after the end of the following periods:
  - From the 1st through the 7th day of the month
  - From the 8th through the 14th day of the month
  - From the 15th through the 21st day of the month
  - From the 22nd through the last day of the month