Canadian tax filing deadlines
The dates that matter most for individuals, owner-managed corporations and employers in British Columbia — and the ones where missing a deadline costs real money.
Please read first. This page is general information, not tax advice. Deadlines and thresholds change, and specific rules can depend on your circumstances. Where a due date falls on a weekend or public holiday it generally moves to the next business day. Always confirm the current dates on the Canada Revenue Agency website, or ask us before you rely on a date here.
Personal income tax deadlines
| When | What is due |
|---|---|
| End of February | Employers and payers must issue T4, T4A and T5 information slips. Check that every slip you expect has arrived before filing. |
| 60 days after year end | RRSP contribution deadline for the previous tax year (usually 1 March, or 29 February in a leap year). Contributions made after this date are generally deductible in the following year. |
| 30 April | The main deadline. Your T1 personal return must be filed, and any balance owing must be paid, by this date. Interest on unpaid amounts starts accruing the next day. |
| 15 June | Filing deadline for self-employed individuals and their spouse or common-law partner. This extends the filing date only — any balance owing was still due on 30 April. |
| 15 March, 15 June, 15 September, 15 December | Quarterly instalment payments, if the CRA has asked you to pay by instalments or your net owing is above the threshold. |
Corporate income tax deadlines
| When | What is due |
|---|---|
| Two months after the year end | Balance of corporate income tax owing, for most corporations. |
| Three months after the year end | Balance owing, for a Canadian-controlled private corporation that claimed the small business deduction and meets the other conditions. |
| Six months after the year end | The T2 corporate income tax return itself must be filed. Note the gap: the tax is often payable well before the return is due. |
| Monthly or quarterly | Corporate instalments, depending on the amount of tax owing and the corporation’s circumstances. Confirm your instalment schedule with the CRA. |
Payroll and employer deadlines
| When | What is due |
|---|---|
| Monthly, by the 15th | Source deductions (CPP, EI and income tax withheld) for a regular remitter — due by the 15th day of the month following the pay period. |
| Twice or four times a month | Source deductions for accelerated remitters whose average monthly withholding exceeds the thresholds. Your remitter type is set by the CRA. |
| End of February | T4 slips must be issued to employees, and the T4 Summary filed with the CRA. |
| End of March | NR4 information returns for amounts paid to non-residents. |
GST/HST and British Columbia taxes
| When | What is due |
|---|---|
| One month after the reporting period | GST/HST return and payment for monthly and quarterly filers — that is, one month after the end of the reporting period. |
| Three months after the fiscal year end | GST/HST return and payment for annual filers. |
| Per your reporting frequency | BC provincial sales tax (PST) returns and payment, filed through eTaxBC on the frequency assigned to your account. The return covers a reporting period and is due shortly after that period ends. |
| Early in the year | WorkSafeBC employer payroll report and premium payment, plus any employer health tax return required for your payroll size. |
What missing a deadline costs
- Late-filing penalty on a personal return — a percentage of the balance owing, plus an additional percentage for each full month the return is late, up to a maximum.
- Repeated late filing — the penalty is higher if the CRA has already assessed a late-filing penalty for one of the previous tax years.
- Interest — compounds daily on unpaid amounts, and on penalties, from the day after the due date.
- GST/HST and payroll — late remittances attract penalties and interest, and payroll penalties are frequently larger than the amounts involved.
- Lost credits and benefits — a return filed very late can interrupt benefit and credit payments that depend on assessed income.
If a deadline has already been missed, contact us promptly. Voluntary disclosure and taxpayer relief provisions exist, and the sooner the situation is addressed the more options there are.
A planning calendar that avoids the rush
- January–February: collect slips, confirm RRSP room, finalize the prior year’s books, issue T4s and T5s.
- March–April: file personal returns, make RRSP contributions before the deadline, pay any balance owing by 30 April, and review the current year’s instalments.
- May–August: the quiet season — the right time for tax planning, corporate reorganizations, software clean-up and catch-up bookkeeping.
- September–December: year-end planning. Decide on remuneration mix, equipment purchases and timing of income before the year closes, not after.
Personal tax information checklist · Downloads & forms · Tax planning services
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