What are the Filing Due Dates?
T2 - Corporate Installments
Due at the end of each month (starting in 2008 certain corporations can pay quarterly)
Corporations Tax Returns
- 2 months (and in many cases 3 months) after year end taxes are due
- 6 months after year end, Return is due
(Eg. For an August 31st year end the corporate tax return is due February) ** 5% penalty if the 6 month deadline is missed!!
T1 - Personal Tax Returns
Due April 30th for the previous year
** Exception - Self Employed Income Tax Returns due June 15th (however tax is still due April 30th)
Due on the 15th of each month (however some companies with larger payrolls will have earlier due dates)
T3 - Trust Returns
Due March 31st yearly - No Exceptions!
T4 & T5 (Wage and Dividend Summaries)
Due at the end of February
Due on various dates, depends on the situation
GST/HST Returns - Any period end
- Annual Returns due 3 months after Year End
- Quarterly Returns due 1 month after end of each quarter
- if Revenue is greater than $500,000 must do quarterly
- if Revenue is less than $500,000, can do annually
- Yearly HST for Individual due June 15th (Self Employed)