Remitter Type

Remitter type is the CRA classification that determines how often an employer must remit source deductions.

It matters because calculating the right deductions is only part of payroll. The employer also has to send those amounts on the correct CRA schedule.

Why It Matters

Remitter type drives:

• how often remittances are due
• whether the employer follows a regular, quarterly, or accelerated pattern
• how payroll teams calendar due dates and funding
• what follow-up work happens after each payroll run

This is why two employers can run similar payrolls but have different remittance rhythms.

Where It Appears In Payroll Workflow

Remitter type appears after the payroll run creates source-deduction liabilities. In practice, payroll teams use it when they:

• set the payroll funding calendar
• decide when remittances must leave the account
• review whether the employer’s remittance frequency has changed
• explain to finance why payroll cash moves on a particular schedule

It is an employer administration term, not an employee-facing paycheck term.

Practical Example

An employer starts out as a regular remitter and sends payroll deductions monthly. Later, as its withholding amounts grow, the CRA may classify it differently and the remittance rhythm can become more frequent.

The deduction math on the pay stub may stay the same, but the employer’s remittance workflow changes.

Related Terms

• Payroll Remittance
• Source Deductions
• Payroll Program Account
• Business Number
• Payroll Filing
• Payroll Liability