Tax Filing Due Dates for Canadians
Individual Due Dates
- March 1- RRSP Contributions
The deadline for contributing to an RRSP for the previous tax year - March 15- Personal Income Tax Instalment
- April 30- Personal Income Tax Return Filing
- June 15- Personal income tax instalment
- September 15- Personal income tax instalment
- December 15- Personal income tax instalment
Self-employed Due Dates
- June 15- Filing Due Date
The due date for personal tax returns of individuals with self-employed business income, or spouses/common-law partners of taxpayers with self-employed business income. Any balance owing must be paid by April 30.
Corporations Due Dates
- Interest starts 3 months post-year-end for CCPC’s
- Interest starts 2 months post-year-end for corp’s not eligible for SBD
- Tax return due 6 months post-year-end
- Instalments due at end of each month
- March 31- CCPC with December Year-End
(Deadline for Corporation with a calendar year-end of December 31, to file their corporate tax return, so as not to incur interest charges on amounts owing)
GST/HST Due Dates
- If an annual filer return is due 3 months post-year-end
- If monthly/quarterly filer its due 1 month after the quarter
Payroll Due Dates
- January 15 – December payroll remittance
- February 15 – January payroll remittance
- February 28- Information returns due (T4, T4A, T4A-NR, T5)
- March 15 – February payroll remittance
- March 31 – NR4 filing deadline
- April 15 – March payroll remittance
- May 15 – April payroll remittance
- June 15 – May payroll remittance
- July 15 – June payroll remittance
- August 15 – July payroll remittance
- September 15 – August payroll remittance
- October 15 – September payroll remittance
- November 15 – October payroll remittance
- December 15 – November payroll remittance