CLIENT RESOURCES

Personal Tax Deadlines

• April 30 – Deadline to file your personal income tax return (T1) and pay any balance owing for the previous year.
• June 15 – Filing deadline for self-employed individuals and their spouses (but any balance owing is still due by April 30).

Corporate Tax Deadlines

• Six months after the end of your fiscal year – Deadline to file your corporate income tax return (T2).
• Two months or three months after fiscal year-end – Deadline to pay any corporate taxes owing (depends on your eligibility for the three-month rule).

GST/HST Filing Deadlines

• Monthly filers: Due one month after the end of each reporting period.
• Quarterly filers: Due one month after the end of each fiscal quarter.
• Annual filers: Due three months after your fiscal year-end (if you are an annual filer with installments).

• Monthly remitters: Remittances due by the 15th of the following month.
• Quarterly remitters (small employers): Due by the 15th of the month after the quarter ends.

• Accelerated remitters:
   
  • Threshold 1 (twice monthly): Due by the 25th and 10th of each month.
  • Threshold 2 (four times monthly): Due within three working days after the end of each pay period.

Usually March 1 – Final date to contribute to your RRSP to reduce your taxable income for the previous year.
(For the 2024 tax year, it was February 29, 2025, because 2024 is a leap year.)

• January 31 – Deadline for employers to send T4, T4A, T5 slips to employees and the CRA.
• March 15, June 15, September 15, December 15 – Personal tax installment payment dates (if required).