Filing and paying taxes by the due date is important and you can avoid interest and penalty.

Personal Income Tax	Tax Return Filing Due Date	Tax Payment Due Date	Other Due Dates
Personal tax T1 General Income tax return	30-April	30-April	N/A
T1135 Reporting Foreign properties	30-April	N/A	N/A
T1134 Reporting Foreign ownership	31-October	N/A	N/A
If you are a Self-employed filing T1	15-June	30-April	N/A
Self-employed filing T1135	15-June	N/A	N/A
Self-employed filing T1134	31-October	N/A	N/A
RRSP Contribution by the following year	N/A	N/A	01-March

Note: T1135 and T1134 Late filing – the late filing penalty is $25 per day to a maximum of $2,500.00 even though you do not have any income tax payable. If the failure to file was intentional, the penalty could be even higher, up to $12,000 or 5% of the cost of the foreign property at any time in the year. Further interest accrues for the overdue penalty amounts.

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	N/A
If the death occurred between November 1 and December 31	6 months after the date of death	6 months after the date of death	N/A

Personal Income Tax Installment Payment	Tax Payments Due Date
If your net income tax owing in the prior year for all provinces of Canada except Quebec was more than $3,000.00 or If you are a resident of 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	N/A
T1134 Reporting foreign ownership	Within 10 months from the year end	N/A
For a Non CCPC (Canadian Controlled Private Corporation)	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 tax year	Monthly

Note: It is due every month by the same date, which is your year-end date. For example, if your corporate year-end is 20-Oct-2020, you need to pay installments by the 20th of every month.

GST/HST Filing	Tax Return Filing Due Date	Tax Payment Due Date
Monthly Filer	> End of the following month	Same as the filing due date
Quarterly Filer	> End of the following month, after the end of the quarter	Same as the filing due date
Annual	> End of the third month, after the end of the year	Same as the filing due date
Self-employed Individual	15 June	30 April

Note: If you are an annual filer and your net tax payable for your previous fiscal year was $3,000 or more, you may have to make quarterly instalment payments in the next fiscal year. You can use the HST paid in the previous year divided by 4 that is equal to your Quarterly installment.

CRA Payroll	Tax Return Filing Due Date	Tax Payment Due Date
Monthly remitter	N/A	15th of the following month
Quarterly remitter	N/A	15th of the following month, after the end of the quarter
T4 Slip filing	28-Feb	N/A
T4 SUM Return filing	28-Feb	N/A
T4A, T4A-SUM Return, T4A-NR, T4A-NR-SUM Return, T5, T5 SUM Return filing	28-Feb	N/A

Note: that If a due date falls on a Saturday, Sunday, or on 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.