Returns

Contract payments

Construction

The T5018 information return package includes:

• T5018 slip, Statement of Contract Payments
• T5018 Summary, Summary of Contract Payments

The T5018 information return is due six months after the end of the reporting period you have chosen. When a due date falls on a Saturday, Sunday, or public holiday, your return is due the next business day.

For more information, see Construction industry.

Government

You have to file the T1204 information return by March 31 of the year following the calendar year to which the return applies. If March 31 falls on a Saturday, Sunday or public holiday, your return is due the next business day.

For more information, see Federal departments, agencies, and Crown corporations (T1204).

Corporation income tax

• When to file - File your T2 return by the allowed timeline.

GST/HST

For information about filing your GST/HST returns on time, see Filing your returns on time.

Individual income tax (self-employment)

If you or your spouse or common-law partner have self-employment income (other than from a business whose expenditures are primarily in connection with a tax shelter), your filing due date is different from your payment due date:

• Filing due date - File your income tax return by June 15.
• Payment due date - Pay any balance owing by April 30.

When a due date falls on a Saturday, Sunday, or public holiday, your return or payment is considered on time if:

• we receive it by the next business day; or
• it is postmarked the next business day.

Partnerships

Most partnerships have to file a partnership information return by March 31 that follows a fiscal period ending December 31. See Partnership information return (PIR) - T5013 for more information.

If March 31 falls on a Saturday, Sunday, or public holiday, your return is considered on time if:

• we receive it by the next business day; or
• it is postmarked the next business day.

However, there are exceptions to the March 31 filing due date. For more information, see T4068, Guide for the T5013 Partnership Information Return.

Information returns, slips and summaries

RRSP contribution receipt return

The due date for filing the return for a contribution year is May 1st of the year in which the contribution year ends. For example, the 2010 contribution receipt return is due by May 1, 2011.

T4 and T4A information returns

File your T4 and T4A information returns by the last day of February each year. If the last day of February is a Saturday, Sunday, or public holiday, your information return is due the next business day.

For more information on completing or filing your T4 and T4A slips and summaries, see Completing and filing information returns.

T5 information return

You have to file your T5 information return on or before the last day of February following the calendar year for which you are preparing it. For example, if you are filing a T5 information return for 2010, it has to be filed on or before the last day of February 2011. If this date falls on a Saturday, Sunday, or statutory holiday, your information return is due on the next business day. Note that several provinces and territories have their own unique holidays. Therefore, due dates may be affected depending on where you reside. For a list of public holidays, visit www.cra.gc.ca/duedates.

If you end your business or activity, you have to file a return for the year or part-year no later than 30 days after the date the business or activity ended.

Send the recipients' copies of the T5 slips to their last known address or deliver them in person. You have to do this on or before the day you have to file the T5 information return.

For more information, see T4015, T5 Guide - Return of Investment Income.

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