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 | ||