Canadian Fixed Due Dates
  • January 15 – December payroll remittance
  • February 15 – January payroll remittance
  • February 28 – T4 and T5 filing deadline
  • March 15 – February payroll remittance
  • March 15 – Personal income tax instalment
  • March 31 – NR4 filing deadline
  • March 31 – Family Trust filing deadline
  • April 15 – March payroll remittance
  • April 30 – Personal Income Tax Return (regular deadline and interest charges begin for self-employed)
  • May 15 – April payroll remittance
  • June 15 – May payroll remittance
  • June 15 – Personal Income Tax Return deadline for self-employed (penalty deadline only)
  • June 15 – Personal income tax instalment
  • July 15 – June payroll remittance
  • August 15 – July payroll remittance
  • September 15 – August payroll remittance
  • September 15 – Personal income tax instalment
  • October 15 – September payroll remittance
  • November 15 – October payroll remittance
  • December 15 – November payroll remittance
  • December 15 – Personal income tax instalment
Canadian Variable Due Dates
  • Corporate Tax Return
    • interest starts 2 months post year-end for corp’s not eligible for SBD
    • interest starts 3 months post year-end for CCPC’s
    • tax return due 6 months post year end
    • instalments due at end of each month
  • GST
    • if an annual filer return is due 3 months post year-end
    • if monthly/quarterly filer its due 1 month after quarter
  • Capital Tax
    • quarterly instalments are due on the 15th day of the 3rd, 5th, 9th and 12th calendar month after the calendar month in which the current taxation year begin
Taxation Resources