We consider you to have made tax payments on the day that:
If you mail your payment, we consider you to have made the payment on the day we receive the payment, not on the day you mail it (subsection 248(7) of the Income Tax Act).
Note
If your payment due date falls on a Saturday, Sunday, or a public holiday, the payment will be considered as having been received on time if it is received the first business day following the due date.