Again taking effect next year (if the measure is enacted), Budget 2015 proposes to decrease the required frequency of remittances for the smallest new employers by allowing such employers to immediately remit on a quarterly basis. 

Currently, new employers must remit on a monthly basis for at least one year, after which time they may be eligible to apply for quarterly remitting if they have an average monthly withholding amount of less than $3,000 and a perfect compliance record over the preceding 12 months.

Under the proposed rules, quarterly remittances will be permitted for new employers with withholdings of less than $1,000 in respect of each month and who maintain a perfect compliance record in respect of its Canadian tax obligations. The $1,000 withholding threshold corresponds to the withholdings related to one employee at a salary of up to $43,500, depending on the province of residence.