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Due Dates

 

There are so many due dates to remember when dealing with tax and CRA, we were hoping this list will help remind you when things are due.

 

PERSONAL AND SELF-EMPLOYED DUE DATES

April 30th is the deadline for most individuals filing their tax

June 15th is the deadline for those individuals and spouses who are self-employed

Any balance owing for both types are due on April 30th, including self-employed individuals

 

CORPORATE DUE DATES

There are two dates to be aware of when it comes to filing corporate tax

Any balance owing is due 3 months after the year-end

Filing of the corporate tax return is due 6 months after the year-end

 

GST

The filing and payment due dates depend on the filing period used:

Monthly/Quarterly                                                                           The last date of the following month

Annually for individuals with a December 31st year-end   June 15th - filing/April 30th - payment    

Annually for all others                                                                     3 months after year-end

 

SOURCE DEDUCTIONS

REMITTER TYPE

REMITTING PERIOD

REMITTANCE DUE DATES

Quarterly

Jan 1st to Mar 31st

April 15th

 

Apr 1st to Jun 30th

July 15th

 

Jul 1st to Sep 30th

October 15th

 

Oct 1st to Dec 31st

January 15th

Regular

Calendar months

15th day of the next month

Threshold 1 accelerated

1st to 15th of the month

25th day of the same month

 

16th to end of the month

10th day of the next month

Threshold 2 accelerated

1st to 7th of the month

3rd working day after the 7th

 

8th to 14th of the month

3rd working day after the 14th

 

15th to 21st of the month

3rd working day after the 21st

 

22nd to the last day of the month

3rd working day after the last day

 

ESTATE DUE DATES

For the final return, the filing and payment of balance owing is due on or before the following dates:

If the date of death is between                                                  Due date for the final return

January 1st to October 31st                                                             April 30th of the following year

November 1st to December 31st                                                   Six months after the date of death

 

If the individual also had a business that was being carried on:

If the date of death is between                                                  Due date for the final return

January 1st to December 15th                                                        June 15th of the following year

December 16th to December 31st                                                Six months after the date of death

 

The estate return must be filed by the later of:

  • 90 days after the notice of assessment or notice of reassessment for the final return; and
  • One year after the date of death

 

* If any of the above dates fall on a Saturday, Sunday or public holiday, the end of the next business day CRA will deem the returns and payment received on time. *

** Who has time to remember all these dates?  CRA has actually created a useful mobile application for smartphones that allows you to get a notification when your due date is coming close
https://www.canada.ca/en/revenue-agency/services/e-services/cra-mobile-apps.html#record00071 **