Deadlines and Due Dates

Canadian Tax Filing and Payment Due Dates

  • January 15 – December payroll remittance
  • February 15 – January payroll remittance
  • February 28 – T4 and T5 filing deadline
  • March 15 – February payroll remittance
  • March 15 – Personal income tax instalment
  • March 15 – Employer Health Tax
  • March 31 – NR4 filing deadline
  • March 31 – Family Trust filing deadline
  • March 31 – Workers Compensation annual return
  • April 15 – March payroll remittance
  • April 30 – Personal Income Tax Return (exception for self-employed individuals – NOTE HOWEVER THAT INTEREST BEGINS IF BALANCES ARE NOT PAID)
  • May 15 – April payroll remittance
  • June 15 – May payroll remittance
  • June 15 – Personal Income Tax Return deadline for self-employed (penalty deadline only)
  • June 15 – Personal income tax instalment
  • August 15 – July payroll remittance
  • September 15 – August payroll remittance
  • September 15 – Personal income tax instalment
  • October 15 – September payroll remittance
  • November 15 – October payroll remittance
  • December 15 – November payroll remittance
  • December 15 – Personal income tax instalment

Canadian Variable Due Dates

 

Corporate Tax Return

  • Interest starts 2 months post year-end for corporations not eligible for the Small Business Deduction
  • Interest starts 3 months post year-end for Canadian Controlled Private Corporations
  • Tax return due 6 months post year end
  • Instalments are due at the end of each month

GST

  • For an annual filer – return and payment is due 3 months post year-end
  • If monthly/quarterly filer, return and payment is due 1 month after quarter
  • Installments for annual filers are due quarterly based on the date of the annual return (i.e. for a December 31st annual return, installments are due April 30th, July 31st, October 31st and January 31st.