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Personal Tax
| Installments: |
March 15 |
|
June 15 |
|
September 15 |
|
December 15 |
| Personal Tax Return: |
|
| Not Self Employed |
April 30 |
| Self Employed * |
|
| Tax Payment |
Apr 30 |
| Tax Return Filing |
June 15 |
| * Self Employed includes returns for you and your spouse |
Payroll – Source Deductions
| Remitter Type |
Remitting Frequency |
Remitting Period |
Remittance Due Dates |
| Regular |
Monthly |
Calendar Months |
15th day of the next month |
| Quarterly |
Quarterly |
Jan 1 – Mar 31 |
April 15 |
|
|
Apr 1 – Jun 30 |
July 15 |
|
|
Jul 1 – Sep 30 |
October 15 |
|
|
Oct 1 – Dec 31 |
January 15 |
| Threshold 1 – Accelerated |
Twice a month |
1st – 15th of the month |
25th day of the same month |
|
|
16th – end of the month |
10th day of the next month |
| Threshold 2 – Accelerated |
Four times a month |
1st – 7th of the month |
3rd working day after the 7th |
|
|
8th to 14th of the month |
3rd working day after the 14th |
|
|
15th to 21st of the month |
4th working day after the 21th |
|
|
21st to the last day of the month |
5th working day after the last day of the month |
|
|
| NOTE: CRA will advise you which classification you are. The following is just to give you an idea of the characteristics of each remitter type. |
| Regular remitter – average monthly withholding amount two years ago was less than $25,000 |
| Quarterly remitter – monthly withholding amount must be less than $1,000 |
| Threshold 1 – average monthly withholding amount of $25,000 to $99,999.99 |
| Threshold 2 – average monthly withholding amount of $100,000 or more |
Payroll T-Slips
| T4 |
last day of February |
| T4A |
last day of February |
| T5 |
last day of February |
| T5018 – December 31st year end |
June 30 |
| T5018 – Corporate Fiscal year end |
6 months after end of reporting period |
CORPORATIONS (C.C.P.C)
| Corporate Tax Payment |
3 months after end of fiscal year |
| Corporate Tax Return |
6 months after end of fiscal year |
HST – Harmonized Sales Tax
| Reporting Period |
Remittance Due Dates |
| Monthly |
last day of the next month |
| Quarterly |
last day of the next month |
| Annually – corporation |
3 months after end of fiscal year |
| Annually – individual with business income, with year ending December 31 |
Payment – April 30 |
| Return to be filed – June 15 |
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