Canada Revenue Agency
www.cra.gc.ca
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Summary of important dates for businesses
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Sole proprietorships and partnerships |
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|---|---|
| Monthly, by the 15th | Remit the payroll deductions from your employees’ remuneration, along with your part of Canada Pension Plan (CPP) contributions and Employment Insurance (EI) premiums, by the 15th of the following month. |
| Quarterly, by the 15th | If you are self-employed, make your instalment payments of tax and CPP contributions by these dates:
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| Last day of February | File your T4 and T4A slips along with the related Summary form. Distribute the slips to your employees. |
| March 31 | Partnerships (except those made up of corporations, or a combination of individuals, corporations, or trusts with different filing dates) that are required, must file a partnership information return. |
| April 30 | File your T1 personal income tax and benefit return for the previous year. Pay any tax amounts owing. Self‑employed individuals and their spouses or common‑law partners have until June 15 to file their returns. |
| June 15 |
Self‑employed individuals (and their spouses or common‑law partners) must file their T1 personal income tax and benefit returns. However, you have to pay any balance owing by April 30, to avoid interest charges. |
| December 31 | For farmers and fishers, calculate and pay the amount of your current‑year instalment payment. |
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Corporations |
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|---|---|
| Monthly, by the 15th | Remit the payroll deductions from your employees’ remuneration to us, along with your part of Canada Pension Plan (CPP) contributions and Employment Insurance (EI) premiums, by the 15th of the following month. |
| Monthly or Quarterly |
Corporations have to pay instalments of their current‑year taxes, by the last day of each month or each quarter. |
| Last day of February | File your T4 and T4A slips along with the related Summary form. Distribute the slips to your employees. |
| Two months from your tax year-end | The balance of the corporation tax payable is due. |
| Three months from your tax year-end | For Canadian controlled private corporations claiming the small business deduction, the balance of the corporation tax payable is due. |
| Six months from your tax year-end | Corporations must file a T2 Corporation Income Tax Return no later than six months after the corporation's year-end. |
Note
It is important that you file any required returns and remit payments on time. Penalties apply if you do not, and interest is charged on unpaid taxes and penalties.
For more information on important dates, go to Important dates for 2011.
