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CORPORATE TAXES

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Corporate Income Tax

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Partnership Income Tax

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Goods & Services Tax (GST)

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Provincial Sales Tax (PST)

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Federal Deductions

PERSONAL TAX

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Personal Income Tax

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RRSP

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Home Buyers Plan

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Child Tax Benefit

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GST Credit

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Foreign Property Reporting

TAX RETURN CALENDAR

 

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Taxation
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TAX RETURN CALENDAR

 

The following are some important filing dates for a corporation, partnership, or sole proprietorship using a calendar year-end (some dates may vary if a
year-end other than December 31 is adopted).

Corporations:

Last day of February File T4, T4A and T5 Supplementary slips with related Summary
By 15th of each
following month
Remit the payroll deductions
By the last day of
each month
Pay installment of current-year taxes
Two months from
taxation year-end
Balance of corporate tax payable is due.
Three months from
taxation year-end
Balance of corporate tax payable is due for corporations claiming small business deduction.
Six months from
taxation year-end
Deadline for filing T2 corporation income tax returns a T2 corporation income tax return


Sole Proprietorship and Partnership:

Last day of February File T4, T4A and T5 Supplementary slips with related Summary
15th of each month Remit the payroll deductions
March 15 Make first installment payment of tax and CPP contributions
April 30 File T1 personal income tax return, and pay any tax amounts owing. Self-employed individuals and their spouses may file their returns by June 15, but should pay any taxes owing by April 30 to avoid interest charges. 
June 15 Make second installment payment of tax and CPP contributions. Deadline of T1 tax return filing for self-employed individuals and their spouses
September 15 Make third installment payment of tax and CPP contributions
December 15 Make fourth installment payment of tax and CPP contributions

It is important that you file any required returns, and remit payments, on time. Penalties apply if you don't, and interest is charged on unpaid taxes and penalties.

Contact us to see how our tax and accounting services can work for your business.