Important Canadian Tax Filing Deadlines and Due Dates for Individuals & Corporations:
Personal Tax Returns
Filing of returns
General
Self-employed individual and spouse
Deceased
U.S. Return
Final Payment of Income Tax
General
Self-employed individual and spouse
Installment payments
(RRSP Contributions) Deadline for contributing to an RRSP
Reimburse personal operating costs on employer-provided automobiles
Reimburse the costs associated with employer-provided automobiles (other than operating costs)
Pay interest on employee loans
Pay interest on prescribed rate loans
Trust Income Tax and Information Returns (T3 Return / the related T3 slips / NR4 slips / T3 and NR4 summaries)
T1135 Foreign Income Verification Statement
Deadline
April 30
June 15
Jan 1 to Date of Death
April 15
April 30
April 30
March 15 / June 15 / September 17 and December 17
March 1 or February 29*
February 14
December 31
January 30
January 30
Within 90 days of the trust’s year-end (April 3 for the majority of inter-vivos trusts and for many testamentary trusts)
Due on same date as income tax return
Corporate Tax Returns:
Event
Filing of returns
Final Payment of Tax
General corporations
Canadian-controlled private corporations (CCPCs)
Instalment Payments
General corporations
CCPCs
GST/HST Returnsm
Information Returns (T4 / T4A / T4A-NR and T5)
Information Returns (NR4)
T5013 Partnership Information Returns (where all members are individuals and including trusts)
T1135 Foreign Income Verification Statement
Trust Return
Deadline
6 months after the tax year-end of the corporation
The last day of the second month following the tax year-end of the corporation
The last day of the third month following the tax year-end of the CCPC
Monthly
Quarterly
Based on reporting period
February 28
April 3
April 3
Due on same date as income tax return
90 Days from Fiscal Year End