{"id":395,"date":"2017-09-22T13:33:24","date_gmt":"2017-09-22T17:33:24","guid":{"rendered":"https:\/\/torrestoroandassociates.co\/en\/?page_id=395"},"modified":"2017-09-29T17:07:53","modified_gmt":"2017-09-29T21:07:53","slug":"calendar-and-important-deadline-dates","status":"publish","type":"page","link":"https:\/\/torrestoroandassociates.co\/en\/calendar-and-important-deadline-dates\/","title":{"rendered":"Calendar and Important Deadline Dates"},"content":{"rendered":"

Calendar and Important Deadline Dates<\/strong><\/h3>\n

31-Dec<\/strong><\/h4>\n
    \n
  • NR6 filings<\/li>\n
  • Sale of capital property to trigger capital gains & losses<\/li>\n
  • Make donations<\/li>\n
  • Purchase tax shelters<\/li>\n
  • Pay non-accrued salaries, director’s fees, and dividends<\/li>\n<\/ul>\n

    30-Jan<\/strong><\/h4>\n
      \n
    • Pay interest on employee or shareholder loans due to corporations<\/li>\n<\/ul>\n

      28-Feb<\/strong><\/h4>\n
        \n
      • T4 slips and summary information returns filings<\/li>\n
      • T5 slips and summary information returns filings<\/li>\n
      • NR4 return filings<\/li>\n
      • RRSP contributions<\/li>\n
      • Payment of balance of Non-CCPC corporate taxes with calendar year-ends<\/li>\n
      • T737-RCA slips and summary information returns filings<\/li>\n<\/ul>\n

        15-Mar<\/strong><\/h4>\n
          \n
        • Payment of first individuals income tax instalment<\/li>\n
        • 1120 U.S. calendar year-end corporate income tax returns filings and tax payment<\/li>\n<\/ul>\n

          31-Mar<\/strong><\/h4>\n
            \n
          • T3 trusts and estate returns filings<\/li>\n
          • WSIB annual return filings<\/li>\n
          • T5013 partnership annual information return filings<\/li>\n
          • GST return annual filings for other than individuals<\/li>\n
          • Payment of balance of CCPC corporate taxes with calendar year-ends<\/li>\n<\/ul>\n

            15-Apr<\/strong><\/h4>\n
              \n
            • 1040 U.S. personal income tax returns filings and tax payment<\/li>\n<\/ul>\n

              30-Apr<\/strong><\/h4>\n
                \n
              • Employees T1 personal income tax return filings and tax payment<\/li>\n
              • S. 216 non-resident income tax return filings (no approved NR6) and tax payment<\/li>\n
              • Payments of individual self employed professionals and business owners taxes and GST<\/li>\n<\/ul>\n

                15-Jun<\/strong><\/h4>\n
                  \n
                • Filings of individual self employed professional and business owners T1 personal tax and GST returns<\/li>\n
                • Payment of second individuals income tax instalment<\/li>\n
                • 1040 U.S. personal income tax returns filings for non-residents living (and filing) outside the U.S.<\/li>\n<\/ul>\n

                  30-Jun<\/strong><\/h4>\n
                    \n
                  • Corporate T2 income tax returns filings for calendar year-end corporations<\/li>\n
                  • S. 216 non-resident income tax return filings (approved NR6)<\/li>\n
                  • T5018 statement of contract payments for calendar year filings<\/li>\n
                  • Deadline for payment of accrued salaries and director’s fees<\/li>\n<\/ul>\n

                    15-Sep<\/strong><\/h4>\n
                      \n
                    • Payment of third individuals income tax instalment<\/li>\n<\/ul>\n

                      30-Sep<\/strong><\/h4>\n
                        \n
                      • Last date for individuals to utilize their HBP RRSP withdrawal<\/li>\n<\/ul>\n

                        15-Dec<\/strong><\/h4>\n
                          \n
                        • Payment of last individuals income tax instalment<\/li>\n<\/ul>\n

                          Quarterly – last day of month<\/strong><\/h4>\n
                            \n
                          • GST payments<\/li>\n
                          • EHT payments<\/li>\n
                          • Personal tax instalments<\/li>\n<\/ul>\n

                            Monthly – last day of following month<\/strong><\/h4>\n
                              \n
                            • WSIB payments<\/li>\n<\/ul>\n

                              Monthly – last day of month<\/strong><\/h4>\n
                                \n
                              • Corporate tax instalments<\/li>\n<\/ul>\n

                                Monthly – 23 of the month<\/strong><\/h4>\n
                                  \n
                                • PST payments<\/li>\n<\/ul>\n

                                  Monthly – 15 of each month<\/strong><\/h4>\n
                                    \n
                                  • ETD (Employee payroll tax deductions) payments<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"

                                    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 […]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"template-fullwidth.php","meta":[],"_links":{"self":[{"href":"https:\/\/torrestoroandassociates.co\/en\/wp-json\/wp\/v2\/pages\/395"}],"collection":[{"href":"https:\/\/torrestoroandassociates.co\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/torrestoroandassociates.co\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/torrestoroandassociates.co\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/torrestoroandassociates.co\/en\/wp-json\/wp\/v2\/comments?post=395"}],"version-history":[{"count":6,"href":"https:\/\/torrestoroandassociates.co\/en\/wp-json\/wp\/v2\/pages\/395\/revisions"}],"predecessor-version":[{"id":768,"href":"https:\/\/torrestoroandassociates.co\/en\/wp-json\/wp\/v2\/pages\/395\/revisions\/768"}],"wp:attachment":[{"href":"https:\/\/torrestoroandassociates.co\/en\/wp-json\/wp\/v2\/media?parent=395"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}