Calendar and Important Deadline Dates
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
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 instalment
- 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 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 instalment
- 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 calendar year filings
- Deadline for payment of accrued salaries and director’s fees
15-Sep
- Payment of third individuals income tax instalment
30-Sep
- Last date for individuals to utilize their HBP RRSP withdrawal
15-Dec
- Payment of last individuals income tax instalment
Quarterly – last day of month
- GST payments
- EHT payments
- Personal tax instalments
Monthly – last day of following month
Monthly – last day of month
- Corporate tax instalments
Monthly – 23 of the month
Monthly – 15 of each month
- ETD (Employee payroll tax deductions) payments