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Remittance threshold for employers

  1. What determines the remittance threshold for employers?
  2. What is the current AMWA threshold for employers?
  3. What change to the AMWA threshold for employers is proposed in the 2007 Budget?
  4. When do these changes come into effect?
  5. How will employers know if their remittance frequency changes?

Q.1 What determines the remittance threshold for employers?

A.1 There are several different remittance thresholds for employers based on the average monthly withholding amount (AMWA). The larger the AMWA, the more frequently the employer is required to remit.

Q.2 What is the current AMWA threshold for employers?

A.2 Employers who currently have an AMWA of $1,000 or more must remit monthly.

Q.3 What change to the AMWA threshold for employers is proposed in the 2007 Budget?

A.3 The 2007 Budget proposes increasing the AMWA threshold, which is used to determine an employer's entitlement to make quarterly remittances of source deductions, to $3,000.

Q.4 When do these changes come into effect?

A.4 The proposed changes come into effect for the 2008 and subsequent calendar years.

Q.5 How will employers know if their remittance frequency changes?

A.5 The Canada Revenue Agency will, at the beginning of each calendar year, continue to notify employers of their source deduction remittance requirements based on information from preceding years.

Date Modified: 2007-03-22

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