When do I have to pay payroll remittance instalments?

This includes money withheld for personal income taxes, CPP and EI.

Payroll remittances include money you withhold from each employee for personal income taxes, CPP and EI. These payments are due on the 15th of the month following the month the employee was paid. For example, the remittance payment for June payroll needs to be paid by July 15.  

If your company has no employees, the owners have some flexibility. Generally, the owners will still need to do monthly payroll remittances if they choose to do wages rather than dividends for their own compensation. Owners are usually exempt from EI, and can even choose to get paid once a year, as an annual bonus, which allows them to just make one single payroll remittance 15 days after their year-end.

If you happen to miss the 15th of the month payment deadline, you will be hit with a 10% penalty (5% for the first offence). In Alberta, make sure to make the payment before 10 PM, which is midnight out east (where the government is). And they will ding you with that 10% penalty.