| 2023 | Overdue Remittances** | Tax Overpayments* | Taxable Benefits |
|---|---|---|---|
| Jan – Mar | 8% | C = 4% NC = 6% | 4% |
| Apr – June | 9% | C = 5% NC = 7% | 5% |
| July – Sept | 9% | C = 5% NC = 7% | 5% |
| Oct – Dec | 9% | C = 5% NC = 7% | 5% |
| 2022 | Overdue Remittances** | Tax Overpayments* | Taxable Benefits |
|---|---|---|---|
| Jan – Mar | 5% | C = 1% NC = 3% | 1% |
| Apr – June | 5% | C = 1% NC = 3% | 1% |
| July – Sept | 6% | C = 2% NC = 4% | 2% |
| Oct – Dec | 7% | C = 3% NC = 5% | 3% |
| 2021 | Overdue Remittances** | Tax Overpayments* | Taxable Benefits |
|---|---|---|---|
| Jan – Mar | 5% | C = 1% NC = 3% | 2% |
| Apr – June | 5% | C = 1% NC = 3% | 2% |
| July – Sept | 5% | C = 1% NC = 3% | 1% |
| Oct – Dec | 5% | C = 1% NC = 3% | 1% |
*C = Corporate taxpayer overpayments
NC = Non-corporate taxpayer overpayments
** = Includes overdue taxes, Canada Pension Plan contributions, and Employment Insurance premiums
(Note: All posted rates are subject to change by Canada Revenue Agency or other government departments that are responsible for them.)