EA Tax & BookkeepingToronto · Canada
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Filing calendar

The Canadian tax year, month by month.

The standard CRA dates most individuals, self-employed people, corporations and employers need to plan around. Bookmark it — and check it against your own year-end.

General rules for typical filers. When a date falls on a weekend or public holiday, the CRA generally accepts filings and payments on the next business day. Your own dates may differ — especially if your fiscal year-end isn’t December 31.

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  1. January
    • Jan 15December payroll remittanceSource deductions withheld in December are generally due for regular remitters.Employers
  2. February
    • Last dayT4, T4A and T5 slipsSlips and summaries for the previous calendar year are generally due by the last day of February.EmployersCorporations
  3. March
    • Mar 1RRSP contribution deadlineContributions made in the first 60 days of the year can generally be deducted for the previous tax year. The exact date varies slightly by year.Individuals
    • Mar 15Quarterly instalmentFirst quarterly instalment for individuals required to pay by instalments.IndividualsSelf-employed
  4. April
    • Apr 30Personal tax — file & payT1 filing deadline for most individuals, and the payment deadline for everyone — including the self-employed.IndividualsSelf-employed
    • Apr 30Annual GST/HST payment (individuals)Annual filers who are individuals with business income and a December 31 year-end generally pay by April 30.GST/HST registrantsSelf-employed
  5. May

    No fixed calendar deadlines. Monthly payroll and GST/HST dates may still apply.

  6. June
    • Jun 15Self-employed T1 filingFiling deadline if you or your spouse or common-law partner carried on a business. Balances were still due April 30.Self-employed
    • Jun 15Annual GST/HST return (individuals)Annual return for individuals with business income and a December 31 fiscal year-end.GST/HST registrantsSelf-employed
    • Jun 15Quarterly instalmentSecond quarterly instalment.IndividualsSelf-employed
    • Jun 30T2 for December 31 year-endsCorporations with a December 31 year-end generally file their T2 within six months — by June 30.Corporations
  7. July

    No fixed calendar deadlines. Monthly payroll and GST/HST dates may still apply.

  8. August

    No fixed calendar deadlines. Monthly payroll and GST/HST dates may still apply.

  9. September
    • Sep 15Quarterly instalmentThird quarterly instalment.IndividualsSelf-employed
  10. October

    No fixed calendar deadlines. Monthly payroll and GST/HST dates may still apply.

  11. November

    No fixed calendar deadlines. Monthly payroll and GST/HST dates may still apply.

  12. December
    • Dec 15Quarterly instalmentFourth quarterly instalment.IndividualsSelf-employed

Rolling dates

Dates that depend on your own year-end.

Every month — 15th
Payroll remittances. Most small employers remit source deductions by the 15th of the following month.
Service
1 month after period end
Monthly & quarterly GST/HST. Returns and payments for monthly and quarterly filers are generally due one month after the reporting period ends.
Service
3 months after year-end
Annual GST/HST (most businesses). Annual filers other than the individuals noted above generally file and pay within three months of year-end.
Service
2–3 months after year-end
Corporate tax balance. T2 balance owing is generally due two months after year-end, or three months for certain CCPCs.
Service
6 months after year-end
T2 corporate return. The T2 return is generally due six months after the end of the tax year.
Service
Monthly or quarterly
Corporate instalments. Corporations owing more than a threshold amount generally pay monthly or, if eligible, quarterly instalments.
Service
6 months after year-end (ON)
Ontario annual return. Ontario corporations generally file an annual return through the Ontario Business Registry within six months of their tax year-end.
Service

Never chase a deadline again.

Clients get their filing and payment dates flagged well ahead of time — and the books ready before they arrive.

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  2. 02We talk it throughA conversation about what you need and what you don’t.
  3. 03You get a written scopeClear deliverables and a quote before anything starts.