Canadian Fixed Due Dates
  • January 15 – December payroll remittance
  • February 15 – January payroll remittance
  • February 28 – T4 and T5 filing deadline
  • March 15 – February payroll remittance
  • March 15 – Personal income tax instalment
  • March 31 – NR4 filing deadline
  • March 31 – Family Trust filing deadline
  • April 15 – March payroll remittance
  • April 30 – Personal Income Tax Return (regular deadline and interest charges begin for self-employed)
  • May 15 – April payroll remittance
  • June 15 – May payroll remittance
  • June 15 – Personal Income Tax Return deadline for self-employed (penalty deadline only)
  • June 15 – Personal income tax instalment
  • July 15 – June payroll remittance
  • August 15 – July payroll remittance
  • September 15 – August payroll remittance
  • September 15 – Personal income tax instalment
  • October 15 – September payroll remittance
  • November 15 – October payroll remittance
  • December 15 – November payroll remittance
  • December 15 – Personal income tax instalment
Canadian Variable Due Dates
  • Corporate Tax Return
    • interest starts 2 months post year-end for corp’s not eligible for SBD
    • interest starts 3 months post year-end for CCPC’s
    • tax return due 6 months post year end
    • instalments due at end of each month
  • GST
    • if an annual filer return is due 3 months post year-end
    • if monthly/quarterly filer its due 1 month after quarter
  • Capital Tax
    • quarterly instalments are due on the 15th day of the 3rd, 5th, 9th and 12th calendar month after the calendar month in which the current taxation year begin
Taxation Resources

Doing Business In Canada
US Tax Due Dates
Client Checklists