Calendar

30 Jan

  • Pay interest on employee or shareholder loans due to corporations

28 Feb

  • T4 slips and summary information returns filings
  • T5 slips and summary information returns filings
  • NR4 return filings
  • RRSP contributions
  • Payment of balance of Non-CCPC corporate taxes with calendar year-ends
  • T737-RCA slips and summary information returns filings

15 Mar

  • Payment of first individuals income tax installment
  • 1120 U.S. calendar year-end corporate income tax returns filings and tax payment

31 Mar

  • T3 trusts and estate returns filings
  • WSIB annual return filings
  • T5013 partnership annual information return filings
  • GST return annual filings for other than individuals
  • Payment of the balance of CCPC corporate taxes with calendar year-ends

15 Apr

  • 1040 U.S. personal income tax returns filings and tax payment

30 Apr

  • Employees T1 personal income tax return filings and tax payment
  • S. 216 non-resident income tax return filings (no approved NR6) and tax payment
  • Payments of individual self-employed professionals and business owners taxes and GST

15 Jun

  • Filings of individual self-employed professional and business owners T1 personal tax and GST returns
  • Payment of second individuals income tax installment
  • 1040 U.S. personal income tax returns filings for non-residents living (and filing) outside the U.S.

30 Jun

  • Corporate T2 income tax returns filings for calendar year-end corporations
  • S. 216 non-resident income tax return filings (approved NR6)
  • T5018 statement of contract payments for the calendar year filings
  • Deadline for payment of accrued salaries and director’s fees

15 Sep

  • Payment of third individuals income tax installment

30 Sep

  • Last date for individuals to utilize their HBP RRSP withdrawal

15 Dec

  • Payment of last individuals income tax installment

31 Dec

  • NR6 filings
  • Sale of capital property to trigger capital gains & losses
  • Make donations
  • Purchase tax shelters
  • Pay non-accrued salaries, director’s fees, and dividends

Important Deadlines

Quarterly

Last day of month

GST payments

EHT payments

Personal tax instalments

Monthly

Last day of following month

WSIB payments

Last day of the month

Corporate tax installments

23rd of the month

PST payments

15th of each month

ETD (Employee payroll tax deductions) payments