Important dates for 2012

When a due date falls on a Saturday, a Sunday, or a public holiday, we consider your payment to be paid on time or your return to be filed on time, if we receive it or if it is postmarked on the next business day.

Important dates for Businesses

There are due dates and other important dates you should know about events that could happen during the course of your commercial activities such as: determining when your various returns or payments are due, retaining your books and records, establishing your fiscal year end, and calculating instalment payments if applicable.

• GST/HST
• Payroll
• Corporations
• Returns
• Slips and summaries
• Payments

A national pilot project began in June 2010 that involves sending pre-recorded phone messages to remind new GST/HST registrants and new employers of their first filing and remitting deadlines. For more information see Automated phone message to new GST/HST registrants and new employers.

Important dates for Individuals

There are a number of dates during the year when returns are due to be filed or payments are due to be paid. Also, there are dates when we pay credits or benefits to you.

• Tax return filing due dates
• Balance owing due dates
• Instalment payments due dates
• GST/HST credit payment dates
• Canada Child Tax Benefit payment dates
• Universal Child Care Benefit payment dates
• RRSP contribution deadline
• Due date for paying a balance owing on a T1-OVP return
• Due date for paying the balance owing on the final return of a deceased person
• Due date for paying the balance owing on a T3 Trust Income Tax and Information return
• Due date for Tax-Free Savings Account return

Related topics

• RC308 - My Account Calendar
• Old Age Security and Canada Pension Plan payment dates
• Québec Pension Plan payment dates