| Description | Filing Deadline | Taxes Owing | Instalments |
|---|---|---|---|
| Income tax and benefit return (T1), except for self-employed individuals and their spouse | April 30 of the following calendar year | April 30 of the following calendar year | Quarterly on March 15, June 15, September 15, and December 15 |
| Income tax and benefit return (T1) for self-employed individuals and their spouse | June 15 of the following calendar year | April 30 of the following calendar year | Quarterly on March 15, June 15, September 15, and December 15 |
| Description | Filing Deadline | Taxes Owing |
|---|---|---|
| Statement of amounts paid or credited to non-residents of Canada (NR4) | March 31 of the following calendar year | Withholding taxes are due by the 15th of the month following the month the amount was paid to the non-resident |
| Undertaking to file an income tax return by a non-resident receiving rent from real property (NR6) | December 31 of the previous calendar year | N/A |
| Income tax and benefit return for non-residents of Canada (115 return) | June 15 of the following calendar year | April 30 of the following calendar year |
| Income tax return for electing under section 216 (216 return) with an approved NR6 or if the rental property was disposed | June 30 of the following calendar year | April 30 of the following calendar year |
| Income tax return for electing under section 216 (216 return), in other cases | 2 years from the end of the calendar year | N/A |
| Request by a non-resident of Canada for a certificate of compliance related to the disposition of taxable Canadian property (T2062) | 10 days after the completion date of disposition | Within 15 days of the date of CRA’s payment request |
| Request by a non-resident of Canada for a certificate of compliance related to the disposition of Canadian resource or timber resource property, Canadian real property (other than capital property), or depreciable taxable Canadian property (T2062A) | 10 days after the completion date of disposition | Within 15 days of the date of CRA’s payment request |
| Description | Filing Deadline | Taxes Owing | Instalments |
|---|---|---|---|
| Corporate income tax return (T2) | 6 months after the taxation year-end | 2 months after the taxation year-end, except for certain corporations which is extended to 3 months after | Monthly on the last day of each month or quarterly on the last day of each quarter |
| Statement of remuneration paid (T4) | Last day of February of the following calendar year | N/A | N/A |
| Statement of investment income (T5) | Last day of February of the following calendar year | N/A | N/A |
| Report Period | Filing Deadline | Taxes Owing |
|---|---|---|
| Monthly or quarterly | 1 month after the end of the reporting period | 1 month after the end of the reporting period |
| Annually (except for self-employed individuals) | 3 months after the taxation year-end | 3 months after the taxation year-end |
| Annually (for self-employed individuals) | June 15 of the following calendar year | April 30 of the following calendar year |
|
Remitter Type |
Remittance Due |
|---|---|
|
Regular remitter |
The 15th of the month after you pay remuneration |
|
Quarterly remitter |
The 15th of the month after the calendar quarter in which you pay remuneration. For example, January to March remittances are due by April 15. |
|
Threshold 1 accelerated remitter |
The 25th of the month for remuneration that you paid from the 1st to the 15th of the month inclusive; and the 10th of the next month for remuneration that you paid from 16th to the last day of the month inclusive. |
|
Threshold 2 accelerated remitter |
The 3rd working day (not including Saturdays, Sundays, or public holidays recognized by the CRA) after the end of the following periods: |
| Description | Filing Deadline | Taxes Owing |
|---|---|---|
| Trust income tax and information return (T3) | 90 days after the trust taxation year-end | 90 days after the trust taxation year-end |
| Partnership information return (T5013) | March 31 of the following calendar year if all partners are individuals and/or trusts; or 5 months after the partnership’s taxation year-end if all partners are corporations | N/A |
| Registered charity information return (T3010) | 6 months after the charity’s taxation year-end | N/A |
| Information return relating to controlled and not-controlled foreign affiliates (T1134) | 15 months after taxation year-end | N/A |
| Foreign income verification statement (T1135) | Same due date as your personal (T1), corporate (T2), or trust (T3) returns | N/A |
| Statement of contract payments (T5018) | 6 months after the reported period (either calendar year or taxation year) | N/A |
| Information return of non-arm’s length transactions with non-residents (T106) | Same due date as your corporate (T2) return | N/A |
For more details, go to Canada Revenue Agency