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Important Canadian Tax Filing Dates


Quick reference for individuals, self-employed, corporations, payroll & GST/HST. (Evergreen rules + a 2025 note.)




2025 Note



Self-employed filing deadline (T1): Because June 15, 2025 is a Sunday, the due date is
Monday, June 17, 2025. Any balance owing is still due April 30, 2025.









🧾Individuals (T1 Returns)


    

  • April 30: File personal tax return (T1) and pay any balance owing.
    • 

  • Self-employed: File by June 15 (or next business day if it falls on a weekend/holiday). Balance still due April 30.
    • 



Tip: Even if you expect a refund, filing by April 30 avoids benefit interruptions.






🏢Corporations (T2 Returns)


    

  • Filing: Due 6 months after fiscal year-end.
    • 

  • Payment: Corporate tax generally due 2 months after year-end
(3 months for eligible CCPCs claiming the SBD and meeting conditions).
    • 



Example: Dec 31 year-end → T2 due June 30; payment generally due end of February/March depending on eligibility.






📄Information Slips (T4, T5, etc.)


    

  • Last day of February: Issue T4/T5 (and file summaries) for the prior calendar year.
    • 



If the last day of February falls on a weekend, the next business day applies.






📦GST/HST Returns


    

  • Monthly/Quarterly: Return due 1 month after the period ends.
    • 

  • Annual filers: Return due 3 months after fiscal year-end.
    • 

  • Annual instalments: Required if net tax > $3,000 in the prior year.
    • 



Example: Dec 31 annual filer → GST/HST return due Mar 31; instalments typically Apr 30, Jul 31, Oct 31, Jan 31.






💰Personal Tax Instalments


    

  • Quarterly on March 15, June 15, September 15, December 15
(next business day if weekend/holiday).
    • 



CRA will send reminders if you're required to pay instalments; interest applies on late/insufficient instalments.






📊Corporate Tax Instalments


    

  • Generally monthly; some eligible CCPCs may pay quarterly if conditions are met (SBD, taxable income thresholds, compliance history).
    • 



Check eligibility each year—status changes can affect instalment frequency.










✅Quick Summary


    

  • Feb 28 – T4/T5 slips due
    • 

  • Apr 30 – Personal T1 filing & payment due
    • 

  • Jun 15 (or next business day) – Self-employed filing deadline
    • 

  • 6 months after year-end – Corporate T2 filing
    • 

  • 2–3 months after year-end – Corporate tax payment
    • 

  • GST/HST – Monthly/Quarterly due in 1 month; Annual due in 3 months
    • 

  • Instalments – Personal: Mar 15, Jun 15, Sep 15, Dec 15; GST/HST Annual: Apr 30, Jul 31, Oct 31, Jan 31
    • 






Weekend/Holiday rule: If a due date falls on a Saturday, Sunday, or public holiday,
the due date moves to the next business day. Provincial holidays may affect in-person payments.












Important Canadian Tax Filing Dates


Quick reference for individuals, self-employed, corporations, payroll & GST/HST. (Evergreen rules + a 2025 note.)




2025 Note



Self-employed filing deadline (T1): Because June 15, 2025 is a Sunday, the due date is
Monday, June 17, 2025. Any balance owing is still due April 30, 2025.









🧾Individuals (T1 Returns)


    

  • April 30: File personal tax return (T1) and pay any balance owing.
    • 

  • Self-employed: File by June 15 (or next business day if it falls on a weekend/holiday). Balance still due April 30.
    • 



Tip: Even if you expect a refund, filing by April 30 avoids benefit interruptions.






🏢Corporations (T2 Returns)


    

  • Filing: Due 6 months after fiscal year-end.
    • 

  • Payment: Corporate tax generally due 2 months after year-end
(3 months for eligible CCPCs claiming the SBD and meeting conditions).
    • 



Example: Dec 31 year-end → T2 due June 30; payment generally due end of February/March depending on eligibility.






📄Information Slips (T4, T5, etc.)


    

  • Last day of February: Issue T4/T5 (and file summaries) for the prior calendar year.
    • 



If the last day of February falls on a weekend, the next business day applies.






📦GST/HST Returns


    

  • Monthly/Quarterly: Return due 1 month after the period ends.
    • 

  • Annual filers: Return due 3 months after fiscal year-end.
    • 

  • Annual instalments: Required if net tax > $3,000 in the prior year.
    • 



Example: Dec 31 annual filer → GST/HST return due Mar 31; instalments typically Apr 30, Jul 31, Oct 31, Jan 31.






💰Personal Tax Instalments


    

  • Quarterly on March 15, June 15, September 15, December 15
(next business day if weekend/holiday).
    • 



CRA will send reminders if you're required to pay instalments; interest applies on late/insufficient instalments.






📊Corporate Tax Instalments


    

  • Generally monthly; some eligible CCPCs may pay quarterly if conditions are met (SBD, taxable income thresholds, compliance history).
    • 



Check eligibility each year—status changes can affect instalment frequency.










✅Quick Summary


    

  • Feb 28 – T4/T5 slips due
    • 

  • Apr 30 – Personal T1 filing & payment due
    • 

  • Jun 15 (or next business day) – Self-employed filing deadline
    • 

  • 6 months after year-end – Corporate T2 filing
    • 

  • 2–3 months after year-end – Corporate tax payment
    • 

  • GST/HST – Monthly/Quarterly due in 1 month; Annual due in 3 months
    • 

  • Instalments – Personal: Mar 15, Jun 15, Sep 15, Dec 15; GST/HST Annual: Apr 30, Jul 31, Oct 31, Jan 31
    • 






Weekend/Holiday rule: If a due date falls on a Saturday, Sunday, or public holiday,
the due date moves to the next business day. Provincial holidays may affect in-person payments.