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TAX FILING DEADLINES

We know it is difficult to keep track of all the deadlines for CRA. Below are the filing, taxes owing, and installments deadline for common returns.

When the due date falls on a Saturday, a Sunday, or a public holiday recognized by the CRA, the due date becomes the next business day. Please note that several provinces and territories have their own public holidays, therefore, the due date may be affected depending on where you reside.

PERSONAL

DescriptionFiling DeadlineTaxes OwingInstalments
Income tax and benefit return (T1), except for self-employed individuals and their spouseApril 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 spouseJune 15 of the following calendar year
April 30 of the following calendar year
Quarterly on March 15, June 15, September 15, and December 15

NON-RESIDENT PERSONAL

DescriptionFiling DeadlineTaxes Owing
Statement of amounts paid or credited to non-residents of Canada (NR4)
March 31 of the following calendar yearWithholding 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 yearApril 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 disposedJune 30 of the following calendar yearApril 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 yearN/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 dispositionWithin 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

CORPORATE

DescriptionFiling DeadlineTaxes OwingInstalments
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 yearN/AN/A

GST/HST

Report PeriodFiling DeadlineTaxes Owing
Monthly or quarterly1 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-end3 months after the taxation year-end
Annually (for self-employed individuals)June 15 of the following calendar yearApril 30 of the following calendar year

PAYROLL REMITTANCES

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:
– From the 1st to the 7th day of the month, inclusive;
– From the 8th to the 14th day of the month, inclusive;
– From the 15th to the 21st day of the month, inclusive; and
– From the 22nd to the last day of the month, inclusive.

OTHER

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

NEED MORE INFORMATION?

For more details, go to Canada Revenue Agency

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