Payroll: Every 15th of the months are the due dates for source deduction remittances.
HST: Depending on your Harmonized Services Tax (HST) setup you might have different due dates however, if you are on a quarterly basis filing method.
- Q1 (Jan to end of March): April 30th
- Q2 (April to end of June): July 31st
- Q3 (July to end of September) : Oct 31st
- Q4 (October to end of December): Jan 31st
T4 submission to Canada Revenue Agency (CRA) is the last day of February.
Personal tax returns (T1) are due April 30th.
Self-employed tax returns are due on June 15th however, interest on taxes owing are calculated from April 30th. Penalties are assessed after the June 15th.
Instalment payments due dates: March 15, June 15, September 15, and December 15.
Corporate taxes filing dates (T2): 6 months after the year-end.
Corporate tax owing dates (T2): 3 months after the year-end.
RESP: 1st 60 days of the year. Often is early March.