Chartered Accountants of Ontario, Canada

 

Tax Facts

Tax Filing and Payment Dates

 

 INDIVIDUALS  
 Instalments March 15, June 15, September 15 and December 15
 Balance of taxes April 30
 Filing deadlines  
  - Individuals April 30
  - Self-employed June 15
 DECEASED TAXPAYERS  
 If died between November 1 and June 15
    - December 15
    - December 16 to 31 6 months after death
 After year-end but before filing date Filing date for previous year is extended to later of 6 months after date 
of death and the filing date that would otherwise apply
 NON-RESIDENTS  
 Rental  
   - File under section 216 Two years after end of year that income was earned
   - NR6 files June 30
 Pension, retirement and social assistance benefit
   - File under section 217t June 30
 TRUSTS  
 Inter-vivos and testamentary 90 days after trust year-end
   
 CORPORATIONS  
 Instalments  
 Federal  
   - federal tax is less than $3,000 No instalments required
   - federal tax is over $3,000 Last day of each month
   
 Ontario  
 Ontario income and capital
  tax less
 
   - than $2,000 No instalments required
   - than $10,000 Last day of each quarter
   - over $10,000 Last day of each month
 Balance due  
 Federal and Ontario 2 months after month-end
 General Canadian-controlled  Private
  corporation throughout the year,
3 months after year-end
 eligible for small business deduction
 Filing deadline  
 Federal and Ontario 6 months after year-end
   
 FILING DEADLINES FOR FORMS FORM Filing deadline
 Trusts T3 90 days after trust year end
 Income T4, T-5 Last day of February
 Tax shelter partnership T5013 Last day of March
 Transactions with non-residents T106 Individuals: April 30
 and foreign property/trust T1135 Corporations: 6 months after year-end
  T1141 Trusts: 90 days after trust year-end
  T1142 Partnerships: Last day of March
  T1134-A  
  T1134B 15 months after year-end
 Notice of objection  
 Federal 90 days after mailing of date of assessment or reassessment
 Ontario 180 days after making of date of
Ontario assessment or reassessment