Canadian Tax Calendars

Information on Filing and Other Deadlines


31-Jan

  • Payment deadline - fourth quarter HST/GST tax instalment due for CCPCs with calendar year-ends

28-Feb

  • Filing deadline - T4, T4A, T5 slips and summary information returns
  • Filing deadline for non-resident returns - NR4 and T4A-NR slips and summary information returns
  • Payment deadline - final corporate tax balance due for non-CCPCs with calendar year-ends

1-Mar

  • RRSP contributions deadline

15-Mar

  • Filing and final payment deadline - EHT annual return

31-Mar

  • Filing deadline - partnership annual information return (T5013)
  • Filing deadline - trusts having a calendar year-end (T3)
  • Payment deadline - final corporate tax balance and first quarter corporate tax instalment due for CCPCs with calendar year-ends
  • Filing deadline - HST/GST annual return for other than self-employed
  • Payment deadline - HST/GST balance due for other than self-employed

30-Apr

  • Filing deadline - personal income tax return (other than self-employed)
  • Payment deadline - final tax balance due for individual and self-employed
  • Payment deadline - HST/GST balance due for individual and self-employed
  • Payment deadline - first quarter HST/GST tax instalment due for CCPCs with calendar year-ends

15-Jun

  • Filing deadline - personal income tax return (self-employed)
  • Filing deadline - HST/GST annual return for self-employed

30-Jun

  • Filing deadline - Corporate income tax returns for calendar year-end corporations
  • Payment deadline - second quarter corporate tax instalment due for CCPCs with calendar year-ends

31-Jul

  • Payment deadline - second quarter HST/GST tax instalment due for CCPCs with calendar year-ends

30-Sep

  • Payment deadline - third quarter corporate tax instalment due for CCPCs with calendar year-ends

31-Oct

  • Payment deadline - third quarter HST/GST tax instalment due for CCPCs with calendar year-ends

31-Dec

  • Payment deadline - fourth quarter corporate tax instalment due for CCPCs with calendar year-ends

Information on Penalties & Interest


Late corporate tax filings

  • Penalty - 5% of unpaid tax plus 1% of unpaid tax for each complete month to a maximum of 12 months

Late HST/GST return filings

  • Penalty - 1% of the unpaid tax, plus 25% of 1% of unpaid tax for each complete month to a maximum of 12 months

Late tax payments

  • Interest - 5% per annum

Late information return filings

  • Penalty - $10-$75 per day to a maximum of $1,000-$7,500, dependent on number of slips (a relieving Administrative Policy may apply)

Taxable benefits and Shareholder loans

  • Interest at 1% per annum