Resources

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Corporations:

• due 6 months after taxation year.  

Individuals: 

• April 30 – for most recent calendar year, or
• June 15 – if individual (or spouse) carries on a business.

Deceased Individuals due the later of:  

• 6 months from date of death, or 
• Normal filing deadline (April 30 or June 15)

Trusts and Estates:

• within 90 days of its taxation year

Tax Returns Filed Electronically

• not filed until CRA acknowledges receipt

T4/T5 Filings Due for Corporations  

•  FEBRUARY 28(29)

Personal Income Tax balances are due 

• April 30

Canada Child Tax Benefit and Universal Child Care Benefit payments:     

• 18th of January and October
• 20th of February, March, May, June, August, September and November
• 19 th of April and July
• 13th of December

Working Income Tax Benefit payments:  

• 4th of January and October
• 5th of April and July

GST/HST credit payments:  

• 4th of January and October
• 5th of April and July

Installment payments due:  

• 15th of March
• 17th of June
• 16th of September and December
• 31st of December (farmers and fishers pay once)

RRSP contribution deadline:  

• March 1