Tax Filing and Payment Dates

Tax Filing and Payment Dates

INDIVIDUALS
  • Instalments
  • Balance of taxes
  • March 15, June 15, September 15 and December 15   
  • April 30
Filing deadlines
  • Individuals
  • Self-employed
        
  • April 30
  • June 15   
DECEASED TAXPAYERS
If died between
  • Nov 1 and Dec 15
  • December 16 to 31

  • June 15       
  • 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
  • NR6 files
                  
  • Two years after end of year that income was earned   
  • 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
  • federal tax is over $3,000


  • No instalments required   
  • Last day of each month
Ontario
Ontario income and capital tax less
  • than $2,000
  • than $10,000
  • over $10,000
 
    
  • No instalments required   
  • Last day of each quarter   
  • Last day of each month
Balance due
  • Federal and Ontario
  • General Canadian-controlled Private corporation throughout the year,eligible for small business deduction
  
  • 2 months after month-end   
  • 3 months after year-end   
Filing deadline
  • Federal and Ontario
  
  • 6 months after year-end   

FILING DEADLINES FOR FORMS FORM Filing deadline
  • Trusts
  • Income
  • Tax shelter partnership
  • Transactions with non- residents
  • and foreign property/trust
  •  
  •  
  •  
  •  
  • T3
  • T4, T-5
  • T5013
  • T106
  • T1135
  • T1141
  • T1142
  • T1134-A
  • T1134B
  • 90 days after trust year end
  • Last day of February
  • Last day of March
  • Individuals: April 30
  • Corporations: 6 months after year-end
  • Trusts: 90 days after trust year-end
  • Partnerships: Last day of March
  •  
  • 15 months after year-end
Notice of objection
  • Federal
  • Ontario
  • 90 days after mailing of date of assessment or reassessment   
  • 180 days after making of date of Ontario assessment or reassessment