Corporate Income Tax Returns

Payment

Taxes are due two months after the fiscal year-end; or for Canadian-controlled private corporations three months after year-end (except Québec).

Filing

Returns must be filed no later than six months after year-end

Corporation Capital Tax Returns

Payment

Ontario and Alberta,
the deadline is the same as for corporate income tax.
Québec,
payment is due two months after the year-end.
All other provinces,
        payment is due 6 months after year-end.

Filing

Returns must be filed no later than six months after year-end.

Personal Tax Returns

Payment and Filing

April 30 for Federal and Québec. Certain individuals with professional income or income from unincorporated businesses have until June 15 to file.

Trust Income Tax Returns

Must be filed and paid 90 days after year-end.

Tax Shelter Information Returns

Returns must be filed before the end of February following the year the tax-shelter interests were acquired

Partnership Returns

If all partners are corporations, the return is due no later than five months after the year-end.

If all partners are individuals, the return is due no later than March 31 of the year following the year-end.

In any other case, the earlier of the dates mentioned above.

Non-Profit Organizations Information Returns

Returns are due no later than 6 months after year-end

Information Slips (T3, T4, T5 etc)

Due the last day of February. If the business activity is discontinued, the return is due 30 days after discontinuance.

Federal Notice of Objection

Due 90 days after the mailing date of the Notice of Assessment or Reassessment.

For individuals and estates one year after the filing due date of the return or 90 days after the mailing list of the Notice of Assessment or Reassessment; whichever is the later.

Employer Health Tax

The return and payment for employers is due March 15 of the following calendar year.

The return and payment for self-employed individuals is due when filing personal income tax returns (an installment payment may be required on November 15 of the calendar year).

Goods and Services Tax (GST)

If the return is filed annually: the return and payment are due three months after the end of the fiscal year.

If the return is filed monthly or quarterly: the return and payment are due one month after the end of the reporting period.

Provincial Sales Tax

In Ontario, PST is due on the 23rd of the month following the reporting period.
In Québec, QST is due with the GST return.

The above provides general information only. It should not be regarded or relied upon as accounting or taxation advice or opinions. Logan Katz LLP Chartered Accountants would be pleased to provide more information or specific advice on matters of interest to you.
 

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