Tax Filing Deadlines for Canadian Entrepreneurs

Chosen theme: Tax Filing Deadlines for Canadian Entrepreneurs. Navigate key CRA and provincial dates with confidence, reduce stress with smart planning, and stay ahead with timely reminders tailored to your business reality.

Sole proprietors: when to file and when to pay

If you are self-employed, your personal return (T1) is generally due June 15, but any balance owing remains due by April 30. Mark both dates, because interest starts May 1 even if your filing deadline is mid-June.

Corporations: filing versus payment timelines

Corporate tax returns (T2) are due six months after fiscal year-end, while the balance typically must be paid within two months. Eligible small CCPCs may have three months to pay. Plan cash flow early to avoid surprises.

GST/HST return due dates by reporting frequency

Monthly and quarterly GST/HST returns are generally due one month after the period ends. Annual filers who are individuals with business income can file by June 15, though payments are usually due by April 30.

Choosing a fiscal year-end matters more than you think

Incorporated businesses can set a fiscal year-end, and every deadline then counts forward from that date. Seasonal companies often choose quieter months, making records easier and cash reserves stronger at payment time.

Paying yourself triggers additional deadlines

If you pay a salary, T4 slips and summaries are due by the last day of February. Paying dividends? T5 slips share that same deadline. Build a February checklist so nothing gets missed during a busy winter.

Partnerships and the T5013 information return

Partnerships may need a T5013 information return. Due dates vary by partner types and fiscal period, often falling in late winter or spring. Confirm your partnership’s status early to avoid a last-minute scramble.

Payroll and Information Returns You Can’t Miss

T4 and T4A slips: employees and certain contractors

T4 slips report employment income, while T4A can report certain other payments. Both are due to recipients and CRA by the last day of February. Start reconciling payroll in January to catch discrepancies early.

T5 slips for interest and dividends you paid

If your corporation paid interest or dividends, you must issue T5 slips by the last day of February. Keep dividend resolutions, bank statements, and bookkeeping aligned so your slips match reality—no awkward corrections later.

Construction sector: T5018 statements of contract payments

If you’re in construction and report contractor payments, T5018 information returns are generally due within six months of your selected reporting period. Choose a period you can maintain consistently to avoid missed deadlines.

Installments: Paying as You Go

Individuals often pay quarterly installments on March 15, June 15, September 15, and December 15. CRA installment reminders help, but set your own calendar alerts to protect cash flow and avoid installment interest.

Annual self-employed nuance: file June 15, pay April 30

For many self-employed annual GST/HST filers, the return may be due June 15, but any payment is generally required by April 30. This mismatch confuses many—note both dates prominently in your calendar.

Quebec QST returns via Revenu Québec

If registered for QST, your filing frequency and due dates usually mirror your GST/HST periods, with returns typically due a month after period end. Harmonize processes so one sales tax workflow drives both filings efficiently.

Other provincial sales taxes: PST and RST schedules

BC PST, Saskatchewan PST, and Manitoba RST commonly follow monthly or quarterly cycles with due dates shortly after period end. Confirm your assignment and avoid confusion by standardizing cutoff dates across all sales tax filings.