Tax Facts
2006 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 - December 15 |
June 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 |
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| 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 $1,000 | No instalments required | ||
| - federal tax is over $1,000 | over $1,000 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, eligible for small business deduction |
3 months after year-end | ||
| 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 and foreign property/trust |
T106 T1134-A |
Individuals: April 30
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| 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 |
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