Tax Time

Canadian Events Calendar

Highlights
(Deadlines are usually extended to next business day when due date falls on a weekend or statutory holiday)

February 28
  • Deadline for employers to issue T-4’s and for the issuance of T-5’s.
  • Deadline to make RRSP contributions for the prior year.

March 30
  • Usual Deadline to file T3 Trust Returns and to issue T3 and related slips for Trusts with a calendar fiscal year end. (90 days after)
  • T1134 Information Return Relating to Controlled and Not-Controlled Foreign Affiliates for second prior year for taxpayers with a calendar fiscal year end. (Due 15 months after)

April 30
  • T1 Personal Income Tax & Information Return due. (other than self-employed individuals)
  • There is no extension.
  • To avoid penalties on late-filed returns, pay the balance of tax due by this date.
  • Regardless, returns filed late by non-residents of Canada will be subject to a penalty.
  • T1135 Due.

June15
  • T1 Personal Income Tax & Information Return due for self-employed individuals.
  • There is no extension.
  • To avoid penalties on late-filed returns, pay the balance of tax due by this date.
  • Regardless, returns filed late by non-residents of Canada will be subject to a penalty.

June 30
  • T2 Corporate Income Tax & Information Return for corporations with a calendar fiscal year end.
  • To avoid penalties on late-filed returns, pay the balance of tax due by the due date.
  • Regardless, returns filed late by non-residents of Canada will be subject to a penalty.

Other dates of interest to individuals:

Canada child tax benefit (including related provincial/territorial programs) and universal child care benefit payments:

  • January 20
  • February 20
  • March 20
  • April 17
  • May 20
  • June 20
  • July 18
  • August 20
  • September 19
  • October 20
  • November 20
  • December 12

Working income tax benefit payments:
  • January 3
  • April 4
  • July 4
  • October 3

GST/HST credit (including related provincial programs) payments:
  • January 3
  • April 4
  • July 4
  • October 3

Ontario trillium benefit:
  • January 10
  • February 10
  • March 10
  • April 10
  • May 9
  • June 10
  • July 10
  • August 8
  • September 10
  • October 10
  • November 10
  • December 10

Alberta family employment tax credit:
  • January 27
  • July 25

Installment payments due:
  • March 15
  • June 15
  • September 15
  • December 15
  • December 31 (farmers and fishers pay once on December 31)