Filing due dates and penalties

Filing due dates

The filing due dates for information returns and slips filed electronically are the same as for information returns and slips filed on paper.

• T3
  File no later than 90 days after the end of the trust's tax year.
• T4, T4A, T4A (OAS), T4A (P), T4A-NR, T4E, T4RSP, T4RIF, T5, T5007, T5008, AGR-1, TFSA
  File by the last day of February following the calendar year to which the information return applies. If the last day of February is a Saturday or Sunday, your information return is due the next business day. If the business stops operating, the return is due within 30 days of the day your business or activity ends.
• T1204
  File by March 31st of the year following the calendar year to which the information return applies. If March 31st falls on a Sunday, your return is due the next business day.
• T5018
  The T5018 return is due six months after the end of the reporting period you have chosen. (To change the reporting period you have chosen, you will need approval from the CRA.) If your business stops operating, you must file the information return within 30 days of the day your business ends.
• NR4
  File the NR4 return by March 31st following the calendar year to which the information return applies, or no later than 90 days after the end of the fiscal year for an estate or trust.
• T215
  File within 120 days after the day on which the past service event giving rise to a provisional past service pension adjustment (PSPA) occurs.
• RRSP Contribution Information Return
  File by May 1 of the year in which the contribution year ends. The contribution year is the period beginning on the 61st day of one year and ending on the 60th day of the following year.

Penalties

For the complete penalty structure, go to:
http://www.cra-arc.gc.ca/penaltyinformationreturns/