Monthly

10th

Date by which employers with an average monthly withholding of $15,000 or more but less than $50,000 (for the second calendar year preceding a particular calendar year) must remit the income tax withheld from the remuneration paid after the 15th of the previous month

15th

Date by which employers with an average monthly withholding of under $15,000 must remit the income tax withheld from the remuneration paid for the previous month

25th

Date by which employers with an average monthly withholding of $15,000 or more but less than $50,000 (for the second calendar year preceding a particular calendar year) must remit the income tax withheld from the remuneration paid before the 16th of the current month

Last day

Date by which corporations must make their income tax instalments

 

Quarterly

15th

(March, June, September, December) – Dates by which income tax instalments must be made by individuals whose expected tax liability for both the current year and either of the 2 preceding years exceeds their source deductions by $2,000 of combined federal and provincial income taxes for a non-Quebec resident

15th

(April, July, October, January) – Dates by which employers who have an average monthly withholding of less than $1,000 (for either the first or second preceding calendar year) and no compliance irregularities for the preceding 12 months must remit the income tax withheld from the remuneration paid for the previous quarter

 

Annual

Jan 15th

Date by which employees exercising an option to acquire their employer's stocks or mutual fund trust units must file their election to defer the recognition of their employment benefit from the year the securities are acquired to the year they are sold

Feb 14th

Date by which employees must reimburse their employer for all the operating costs incurred in the previous year for the personal use of an employer-provided automobile. Otherwise, an automobile operating cost benefit will be included in their income

Feb 29th

Last day for individuals to make their RRSP contribution for a year preceding a leap year

Feb (last day)

Date by which a T4 or T4A information return reporting an employee's remuneration and benefits is due

Date by which a T4A information return is due

Date by which a T4RSP information return is due. The T4RSP is used to report amounts included in a taxpayer's income under an RRSP, an HBP or an LLP

Date by which a T4RIF information return is due. The T4RIF is used to report amounts included in a taxpayer's income under a RRIF

Date by which a T5 information return reporting interest, dividends and other investment income is due

Date by which a T5008 information return reporting proceeds paid in respect of security transactions (mostly dispositions) is due

Date by which a T5003 information return reporting the acquisition of an interest in a tax shelter is due 

March 1st

Last day for individuals to make their RRSP contribution for a year preceding a non-leap year

March 31st

Date by which an NR4 information return is due. The NR4 is used to report income like interest, dividends, royalties, trust income etc. paid to or received for the account of non-residents in the preceding calendar year

Date by which a T1-CP information return reporting the acquisition of an interest in a certified film or video tape is due

Date by which a T5013 information return prepared for a partnership composed exclusively of individuals is due

April 30th

Date by which the balance of tax owed by any individual is due

Date by which individuals who are not carrying on a business in the year (or their cohabiting spouse or common-law partner) and who are not eligible to file their T1 income tax return by June 15 must file their return

June 15th

Date by which individuals who are carrying on a business in the year (or their cohabiting spouse or common-law partner) must file their T1 income tax return

June 30th

Date by which the T2 income tax return of a corporation operating on a calendar-year basis is due

Dec 31st

Date by which the income tax instalments payable by a farmer or fisherman are due