Due Dates

February 28

  • T4 slips and summary information returns filings
  • T5 slips and summary information returns filings
  • RRSP contributions
  • Payment of balance of non-CCPC corporate taxes with calendar year-ends

 

March 15

  • Payment of first-quarter individual’s income tax installment

 

March 31

  • T3 trusts and estate returns filings
  • WSIB annual return filings
  • T5013 partnership annual information return filings
  • HST return annual filings for other than individuals
  • Payment of balance of CCPC corporate taxes with calendar year-ends

 

April 15

 

April 30

 

June 15

  • Filings of individual self employed professional and business owners T1 personal tax and HST returns
  • Payment of second-quarter individual’s income tax installment
  • 1040 USA personal income tax returns for non-residents living (and filing) outside the USA

 

June 30

  • Corporate T2 income tax returns filings for calendar year-end corporations
  • T5018 statement of contract payments for calendar year filings

 

September 15

  • Payment of third-quarter individual’s income tax installment

 

December 15

  • Payment of fourth-quarter last individual’s income tax installment

 

December 31

  • Sale of capital property to trigger capital gains and losses
  • Make donations

 

Quarterly

 

Last day of month

 

Monthly

 

Last day of following month

  • WSIB payments

 

Last day of month

  • Corporate tax installments

 

The 15th of each month

  • ETD (employee payroll tax deductions) payments