| Personal Income Tax | Tax Return Filing Due Date | Tax Payment Due Date | Other Due Dates |
| – Personal tax T1 General Income tax and benefit return | > 30-April | > 30-April | |
| – T1135 Reporting Foreign properties | > 30-April | ||
| – T1134 Reporting Foreign ownership | > 31-October | ||
| – If you are a Self-employed filing T1 | > 15-June | > 15-June | |
| – Self-employed filing T1135 | > 15-June | ||
| – Self-employed filing T1134 | > 31-October | ||
| – RRSP Contribution by the following year | > 01-March |
| Deceased person’s | Tax Return Filing Due Date | Tax Payment Due Date | Other Due Dates |
| – If the death occurred between January 1 and October 31 | > 30-April | > 30-April | |
| – If the death occurred between November 1 and December 31 | > 6 months after the date of death | > 6 months after the date of death |
| Personal Income Tax Installment Payment | Tax Payments Due Date |
| If your net income tax owing in the past year (2020) for all provinces of Canada except Quebec was more than $3,000.00 or If you are a resident or Quebec and your net income tax owing was more than $1,800.00, you need to pay your next year income tax in advance/installments. | > 15-March > 30-June > 15-Septmber > 15-December |
If an individual who has to pay tax by instalments dies during the year, instalment payments due on or after the date of death do not have to be paid.
Note: The above due dates also apply to an Individual who is a non-resident of Canada.
| Corporate Income Tax | Tax Return Filing Due Date | Tax Payment Due Date |
| – Canadian Controlled Private Corporation who has claimed a small business deduction | > Six months after the year-end | > Three months after the year-end |
| – T1135 Reporting foreign assets | > Same as above | |
| – T1134 Reporting foreign ownership | > within 10 months from the year end | |
| For a Non CCPC | > Six months after the year-end | > Two months after the year-end |
| Corporate Income Tax Installment Payment | Tax Payment Due Date |
| – If your net Income Tax Owing is $3,000.00 or more in the previous year | > Monthly |
| GST/HST Filing | Tax Return Filing Due Date | Tax Payment Due Date |
| – Monthly Filer | > End of the following month | > End of the following month |
| – Quarterly Filer | > End of the following month, after the end of the quarter | > End of the following month, after the end of the quarter |
| – Annual | > End of the third month, after the end of the year | > End of the third month, after the end of the year |
| – Self-employed Individual | > 15 June | > 30 April |
| CRA Payroll | Tax Return Filing Due Date | Tax Payment Due Date |
| – Monthly remitter | > 15th of the following month | |
| – Quarterly remitter | > 15th of the following month, after the end of the quarter | |
| – T4 Slip | > 28-Feb | |
| – T4 SUM Return | > 28-Feb | |
| – T4A, T4A-SUM Return, T4A-NR, T4A-NR-SUM Return, T5, T5 SUM Return | > 28-Feb |
Please Note that If a due date falls on a Saturday, Sunday, or federal holiday, the due date is delayed until the next business day. The above due dates may not apply to a particular tax year or may not be up to date. You may please contact RKB Accounting or your tax professional to validate these dates.