Resources
Practical reference material for business owners and individuals we work with — filing deadlines, what to gather before your year end, and the official sources we point clients to.
Key Canadian Filing Deadlines
| Filing | Deadline |
|---|---|
| Personal income tax return (T1) | April 30 |
| Self-employed individuals (T1) | June 15 — any balance owing is still due April 30 |
| RRSP contributions for the previous year | 60 days after December 31 (normally March 1) |
| T4 and T5 information slips | Last day of February |
| Corporate income tax return (T2) | Six months after the end of the fiscal year |
| Corporate tax balance owing | Two months after year end — three months for eligible Canadian-controlled private corporations claiming the small business deduction |
| GST/HST return | Monthly and quarterly filers: one month after the period ends. Annual filers: three months after the fiscal year end |
| Payroll source deductions (regular remitter) | The 15th of the month following the month in which you paid your employees |
| T5018 contract payment reporting (construction) | Six months after the end of your reporting period |
| Registered charity information return (T3010) | Six months after the end of the fiscal year |
When a deadline falls on a Saturday, Sunday or public holiday, the CRA generally considers a filing or payment on time if it is received on the next business day.
Year-End Checklist
Having these ready before your year-end meeting shortens the engagement and keeps the fee down.
- Bank and credit card statements covering the full fiscal year
- Year-end bank, loan and credit card balances
- Accounts receivable and accounts payable listings at year end
- Inventory count and valuation at year end
- New loan, lease or financing agreements signed during the year
- Payroll summaries and copies of T4 and T4A slips filed
- GST/HST returns filed during the year and the figures supporting them
- Details and invoices for any assets purchased or disposed of
- Details of shareholder loans, dividends and management fees
- Minute book updates, share issuances or other corporate changes
- Prior-year financial statements and tax returns (new clients only)
Please note: the information on this page is general in nature and is not a substitute for professional advice. Deadlines, rates and rules change. Confirm the dates that apply to your situation with us or with the Canada Revenue Agency before relying on them.