Filing due dates for the 2012 tax return
Generally, your return for 2012 has to be filed on or before April 30, 2013.
If you file your return after April 30, 2013, your GST/HST credit (including any related provincial credit), Canada child tax benefit payments (including those from certain related provincial or territorial programs), and old age security benefit payments may be delayed.
If you or your spouse or common-law partner carried on a business in 2012 (other than a business whose expenditures are primarily in connection with a tax shelter), your return for 2012 has to be filed on or beforeJune 15, 2013. However, if you have a balance owing for 2012, you still have to pay it on or before April 30, 2013. For more information, see Make a payment.
If you are the legal representative (the executor, administrator, or liquidator) of the estate of an individual who died in 2012, you may have to file a return for 2012 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 2012.
If you received income in 2012 for a person who died in 2011 or earlier, do not file an individual return for 2012 for that income on behalf of that person. However, 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 or your payment to be made on time if we receive it or it is postmarked on the next business day. For more information, see Important dates for 2013.
- early February - 2012 General Income Tax and Benefit packages for a province or territory available at post offices in that province or territory
- February 11 - First day you can use NETFILE.
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