Calendar

MONTHLY

• Payroll remittances are due the 15th of each month for regular remitters

• Corporate tax instalments, if required, are due the last day of the month

QUARTERLY

• Personal tax instalments, if required, are due the 15th of March, June, September, and December

ANNUALLY 

• Feb. 28 (Feb. 29th in leap years) – Information returns for wages, interest and dividends (T4s and T5s)

• March 1 – Final day to make RRSP contributions for previous calendar year

• March 31 (March 30th in leap years) – Trust tax returns (T3s) for inter vivos trusts (established by living persons) and other calendar year trusts

• April 30 – Personal tax returns (T1s) and final tax payment for most individuals (see June 15 for exceptions)

• June 15 – Personal tax returns (T1s) for self-employed individuals and their spouses (payment is still due April 30)

• June 30 – Corporate tax returns (T2s) for companies with a December 31st year end

VARYING

• Corporate tax returns are due six months after the fiscal year end (tax payment is due two months after the year end or, if the company qualifies for the small business deduction, three months)

• Testamentary trusts (established by a will) are due within 90 days of the fiscal year end

• Notices of Objection to corporate tax assessments must be filed within 90 days.

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