Canadian tax-deadline calendar: a general guide
A general guide to the CRA dates that matter to Ottawa individuals, the self-employed, employers and corporations — with a countdown to the next one.
Next deadline
—days
Loading…
Today in Ottawa: —
Fixed dates every year
| Due | What | Who |
|---|---|---|
| Last day of February | T4, T4A and T5 slips and summaries Slips to employees and recipients, and the summary to the CRA, by the last day of February. | Employers Corporations |
| 60 days after Dec. 31 (about March 1) | RRSP contribution deadline for the previous tax year The 60th day after December 31 — usually March 1 (February 29 or March 1 depending on the year). | Individuals Self-employed |
| March 15 | Personal tax instalment (1 of 4) Only if the CRA requires you to pay by instalments. | Individuals Self-employed |
| April 30 | Personal T1 return — file and pay Filing deadline for most people, and payment deadline for everyone, including the self-employed. | Individuals Self-employed |
| June 15 | T1 filing deadline for the self-employed Applies if you or your spouse or common-law partner had self-employment income. Payment was still due April 30. | Self-employed |
| June 15 | GST/HST annual return — individuals with a December 31 year-end Payment was due April 30. | Self-employed |
| June 15 | Personal tax instalment (2 of 4) Only if the CRA requires you to pay by instalments. | Individuals Self-employed |
| September 15 | Personal tax instalment (3 of 4) Only if the CRA requires you to pay by instalments. | Individuals Self-employed |
| December 15 | Personal tax instalment (4 of 4) Only if the CRA requires you to pay by instalments. | Individuals Self-employed |
| 15th of every month | Payroll source deductions — regular remitters Deductions from the previous month's pay. Quarterly and accelerated remitters have different dates. | Employers |
Dates that depend on your fiscal year-end
| Timing | What | Who |
|---|---|---|
| 6 months after fiscal year-end | T2 corporate income tax return | Corporations |
| 2 months after year-end (3 months for certain CCPCs) | T2 balance of tax owing | Corporations |
| Monthly or quarterly through the year, if required | Corporate tax instalments | Corporations |
| Within 6 months after fiscal year-end | Ontario annual return (Ontario Business Registry) | Corporations |
| 1 month after the end of each reporting period | GST/HST return — monthly or quarterly filers | Corporations Self-employed |
| 3 months after fiscal year-end | GST/HST return — annual filers (most businesses) | Corporations |
| Generally within 5 calendar days after the pay period of the interruption | Record of Employment (ROE) | Employers |
Want reminders that fit your situation?
Clients on any monthly package get a personal deadline calendar — including their own fiscal year-end, HST frequency and payroll schedule.