Deadlines to file Tax Returns and Payments.
Keep these important dates in mind throughout tax season to avoid missing anything important! Please confirm with Canadian Revenue Agency (CRA) if you have any questions on filing dates.
Income Tax Return Related Items
| Source/Payroll Deductions | 15 of following month |
| T4 Summary Filing | February 28 |
| T1 Personal Tax Return Filing | April 30 |
| T1 Personal Return Filing (Taxpayer or spouse has business income) | June 15 |
| T1 Personal (Balance Owing) of Income Tax Due | April 30 |
| Installment Payments Due Dates | 15 of the month (Mar, Jun, Sep, Dec) |
| T2 Corporation Filing | 6 months after the year end (June 30 for December 31, year end) |
| T2 Corporation Income Taxes Due Canadian Controlled Private Corporation (CCPC) - Some Conditions Apply | 3 months after the year end (March 31 for December 31, year end) |
| Underused Housing Tax (UHT) Filing | April 30 |
GST / HST Related Items
| Quarterly Filing, Quarterly Remittance | Last day (30 or 31) of following month |
| Annual Filing - Corporation | 3 months after year end (March 31 for December 31 year end) |
| Annual Remittance - Corporation | 3 months after year end (March 31 for December 31 year end) |
| Annual Filing - Proprietorship | June 15 |
| Annual Remittance - Proprietorship | April 30 |
Investment Related Items
| Registered Education Saving Plan (RESP) | December 31 |
| Registered Retirement Saving Plan (RRSP) | March 01 |