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Tax Calender
Tax Calender
The following are some important filing dates for a corporation, partnership, or sole proprietorship using a calendar year-end (some dates may vary if a year-end other than December 31 is adopted).
Corporations:
| Last day of February | File T4, T4A and T5 Supplementary slips with related Summary |
| By 15th of each following month |
Remit the payroll deductions |
| By the last day of each month |
Pay instalment of current-year taxes |
| Two months from taxation year-end |
Balance of corporate tax payable is due. |
| Three months from taxation year-end |
Balance of corporate tax payable is due for corporations claiming small business deduction. |
| Six months from taxation year-end | Deadline for filing T2 corporation income tax returns a T2 corporation income tax return |
Sole Proprietorship and Partnership :
| Last day of February | File T4, T4A and T5 Supplementary slips with related Summary |
| 15th of each month | Remit the payroll deductions |
| March 15 | Make first instalment payment of tax and CPP contributions |
| April 30 | File T1 personal income tax return, and pay any tax amounts owing. Self-employed individuals and their spouses may file their returns by June 15, but should pay any taxes owing by April 30 to avoid interest charges. |
| June 15 | Make second instalment payment of tax and CPP contributions. Deadline of T1 tax return filing for self-employed individuals and their spouses |
| September 15 | Make third instalment payment of tax and CPP contributions |
| December 15 | Make fourth instalment payment of tax and CPP contributions |
