Due Date Calendar
Important filing and remittance deadlines. Dates vary by fiscal year-end — contact us for your specific schedule.
Corporate
Corporate Income Tax
| Deadline | Description |
|---|---|
| 6 months after year-end | T2 corporate income tax return filing (most corporations) |
| 2–3 months after year-end | Corporate tax balance due (varies by corporation type) |
| Monthly / Quarterly | Instalment payments for corporations with tax owing |
HST/GST
GST/HST Remittance
| Frequency | Filing Deadline |
|---|---|
| Monthly | One month after the reporting period ends |
| Quarterly | One month after the quarter ends |
| Annually | Three months after fiscal year-end (eligible filers) |
Payroll
Payroll Deadlines
| Deadline | Description |
|---|---|
| 15th of the month | Source deductions remittance (monthly remitters) |
| Last day of February | T4 slips to employees & T4 Summary filing |
| March 15 | First quarterly instalment for many payroll accounts |
Personal
Personal Income Tax
Not accepting new personal tax clients. Existing clients: refer to your engagement letter for deadlines.
| Deadline | Description |
|---|---|
| April 30 | T1 filing and balance due (most individuals) |
| June 15 | T1 filing for self-employed (balance still due April 30) |
| Quarterly | Instalment payments if required by CRA |