Filing Deadlines

Filing Deadlines

Personal Tax

Personal Tax Returns and payments must be postmarked no later than April 30th.

Self employed individuals and their spouses must pay any taxes owing by April 30th. Their tax returns must be filed no later than June 15th.

GST

Due Dates

GST Returns and payments must be received CRA on or before the due date.

Postmarked dates are not considered the date of receipt.

Reporting Period

GST is reported on a monthly, quarterly or annual basis. Your reporting period is subject to change if it meets certain criteria.

Source Deductions

Due Dates

Source Deduction Remittance Vouchers and payments must be received by CRA on or before the due date.

Source deductions are reported on a weekly, monthly, semi-monthly, or quarterly basis.

Your reporting period is subject to change if it meets certain criteria.

Monthly remittances (the most common reporting period for small businesses) must be received by CRA on or before the 15th day of the month following the reporting period.

Quarterly remittances must be received on or before Jan 15, Apr 15, July 15, and Oct 15.

T4/T5

Due Dates

T4 information returns must be received by CRA on or before the last day of February.

T4s must be received by employees on or before the last day of February.

Postmarked dates are not considered the date of receipt.

Reporting Period

T4s are prepared on a calendar year basis. Note that the date of payment, not the date earned, determines the year in which the income is reported on the T4.

Your reporting period is reduced to 7 days if your business ceases, closes or suspends operations.

Corporate

Due Dates

Corporate tax payments must be received by CRA on or before the due date.

The tax payment due date is two months after the corporate year-end. Canadian Controlled Provate Corporations may extend the payment of taxes one additional month.

The T2 Corporation Income Tax Return must be received by CRA within six months of the corporate year end.

WCB

Due Dates

Employer Remittance Forms and payments must be received by WCB on or before the due date.

Quarterly remittances are due no later than the 20th day of the month following the reporting period. They must be received on or before April 20th, July 20th, October 20th and January 20th. Quarterly filers must also file an annual Employer Payroll and Contract Labour Report and remit payments by February 28th.

Annual filers must file an Employer Payroll and Contract Labour Report and remit payments by early March.