Canadian Corporate Tax - Canadian Calendar

Highlights
(Deadlines are usually extended to next business day when due date falls on a weekend or statutory holiday)

February 28

March 30

Usual Deadline to file T3 Trust Returns and to issue T3 and related slips for Trusts with a calendar fiscal year end. (90 days after)
T1134 Information Return Relating to Controlled and Not-Controlled Foreign Affiliates for second prior year for taxpayers with a calendar fiscal year end. (Due 15 months after)

April 30

T1 Personal Income Tax & Information Return due. (other than self-employed individuals)
There is no extension.
To avoid penalties on late-filed returns, pay the balance of tax due by this date.
Regardless, returns filed late by non-residents of Canada will be subject to a penalty.
T1135 Due.

June 15

T1 Personal Income Tax & Information Return due for self-employed individuals.
There is no extension.
To avoid penalties on late-filed returns, pay the balance of tax due by this date.
Regardless, returns filed late by non-residents of Canada will be subject to a penalty.

June 30

T2 Corporate Income Tax & Information Return for corporations with a calendar fiscal year end.
To avoid penalties on late-filed returns, pay the balance of tax due by the due date.
Regardless, returns filed late by non-residents of Canada will be subject to a penalty.

Other dates of interest to individuals:

Canada child tax benefit (including related provincial/territorial programs) and universal child care benefit payments:

Working income tax benefit payments:

GST/HST credit (including related provincial programs) payments:

Ontario trillium benefit:

Alberta family employment tax credit:

Installment payments due: