Filing due dates for the 2013 tax return
Generally, your return for 2013 has to be filed on or before April 30, 2014.
Only for the 2013 tax return
As a result of the five-day service interruption in April, the April 30 due date to file your tax return has been extended to midnight on May 5, 2014. Therefore, all individuals (including self-employed and their spouses or common-law partners whose returns are due on June 16, 2014) have until midnight on May 5, 2014, to pay any balance owing without interest and penalties.
If you file your return after May 5, 2014, your GST/HST credit (including any related provincial credit), Canada child tax benefit payments (including certain related provincial or territorial payments), and old age security benefit payments may be delayed.
If you or your spouse or common-law partner carried on a business in 2013 (other than a business whose expenditures are primarily in connection with a tax shelter), your return for 2013 has to be filed on or before June 15, 2014. However, if you have a balance owing for 2013, you still have to pay it on or before May 5, 2014. For more information, see Making payments for individuals.
If you are the legal representative (the executor, administrator, or liquidator) of the estate of an individual who died in 2013, you may have to file a return for 2013 for that individual. For more information about your filing requirements and options, and to know what documents are required, see Guide T4011, Preparing Returns for Deceased Persons , and Information Sheet RC4111, What to do following a death. The due date for the final return will depend on the date of death and whether or not the deceased or his or her spouse or common-law partner carried on a business in 2013.
If you received income in 2013 for a person who died in 2012 or earlier, do not file an individual return for 2013 for that income on behalf of that person. Instead, you may have to file a T3 Trust Income Tax and Information Return for the estate.
Exception to the due date of your return
When the due date falls on a Saturday, a Sunday, or a holiday recognized by the CRA, we consider your return to be filed on time if we receive it or it is postmarked on the next business day. For more information, see Important dates for 2014 (Individuals).
- early February - 2013 General Income Tax and Benefit packages for a province or territory available at post offices in that province or territory
- February 10 - First day you can use NETFILE.
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