T4s must be issued to employees and sent to Canada Revenue Agency (CRA).
T5s for dividends must be issued to the recipients and sent to CRA.
MARCH 1ST
RRSP contribution deadline. This deadline applies for regular RRSP contributions, retiring allowances RRSP contributions or Home Buyers Plan or Lifelong Learning Plan RRSP repayments.
If it’s a leap year, the deadline date is February 29th.
MARCH 15TH
Quarterly installment due if you pay personal taxes to CRA by installments.
MARCH 31ST
Inter-vivos/Living Trust tax return deadline. If it’s a leap year, the deadline date is March 30th.
APRIL 15TH
U.S. resident tax return or 6 month extension request deadline. Deadline for extension request for non-resident aliens who are subject to withholding tax. Deadline for the balance owing to avoid interest charges.
APRIL 30TH
Deadline to file your Canadian personal tax return and pay any balance owing to avoid paying interest and a late filing penalty.
JUNE 15TH
CRA tax deadline for self-employed persons to file their personal income tax return. Any balance owing must be paid by April 30th.
Quarterly installment due if you pay personal taxes to CRA by installments.
Deadline for filing U.S. tax return for U.S. citizens living in Canada and non-resident aliens not subject to withholding tax, however to avoid interest charges, any balance owing of unpaid taxes must be paid by April 15th.
SEPTEMBER 15TH
Quarterly installment due if you pay personal taxes to CRA by installments.
DECEMBER 15TH
Quarterly installment due if you pay personal taxes to CRA by installments.
DECEMBER 31ST
December 31st of the year you turn 71 years of age is the last day you can contribute to your own RRSP.
FEDERAL CORPORATE INCOME TAX RETURNS:
Returns are due within six months after the year end.
The balance of taxes payable is due within two months after the year end.
For certain Canadian-controlled private corporations (CCPCs), the deadline is extended to three months. To qualify for this extension, the company must have taxable income not exceeding the small business income threshold on an associated group basis in the preceding year and must claim the small business deduction in the current or the preceding year.