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.
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.
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.