Stay Ahead of Deadlines

CRA Filing Deadline Calendar

The key dates that affect individuals, self-employed workers, and small businesses across the year.

These are general federal deadlines and may shift slightly when a date falls on a weekend or statutory holiday. Confirm the exact dates for your situation with the CRA or your Wasaga Financial advisor.

January

Jan 15

Individuals

Q4 Personal Tax Instalment

Final quarterly instalment payment for individuals required to pay tax by instalments.

February

Last day of Feb

Employers

T4 / T4A Slips Due

Employers must issue T4/T4A slips to employees and file with the CRA for the prior calendar year.

March

Mar 1–3

Individuals

RRSP Contribution Deadline

Deadline to contribute to an RRSP for it to count toward the prior tax year (60 days after year-end).

Mar 15

Individuals

Q1 Personal Tax Instalment

First quarterly instalment payment for individuals required to pay tax by instalments.

April

Apr 30

Individuals

T1 Personal Tax Return & Balance Owing

Filing deadline for most individuals' personal income tax returns, and payment deadline for any balance owing (including for self-employed individuals).

Apr 30

Sole proprietors

GST/HST Annual Return (calendar-year individual filers)

Payment deadline for annual GST/HST filers with a December 31 fiscal year-end who are individuals.

June

Jun 15

Self-employed individuals

Self-Employed T1 Filing Deadline

Filing deadline for self-employed individuals and their spouses (balance owing was still due April 30).

Jun 15

Sole proprietors

GST/HST Annual Return Filing

Filing deadline for annual GST/HST filers with a December 31 fiscal year-end.

Jun 15

Individuals

Q2 Personal Tax Instalment

Second quarterly instalment payment for individuals required to pay tax by instalments.

September

Sep 15

Individuals

Q3 Personal Tax Instalment

Third quarterly instalment payment for individuals required to pay tax by instalments.

December

Dec 15

Individuals

Q4 Personal Tax Instalment

Fourth quarterly instalment payment for individuals required to pay tax by instalments.

Ongoing

Monthly, by the 15th

Employers (regular remitters)

Payroll Source Deductions

CPP, EI, and income tax withheld from employee pay are due by the 15th of the month following the pay period for regular remitters. Threshold 1 and 2 remitters have more frequent deadlines.

Varies by fiscal year-end

Corporations

T2 Corporate Tax Return

Due 6 months after the corporation's fiscal year-end. Balance owing is generally due 2 or 3 months after year-end depending on the corporation's eligibility for the small business deduction.

Varies by filing frequency

Businesses

GST/HST Return (monthly or quarterly filers)

Monthly and quarterly GST/HST filers must file and remit one month after the end of each reporting period.