Generally, your return for 2011 has to be filed on or before April 30, 2012.
Note
If you file your return after April 30, 2012, 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.
Self-employed persons
If you or your spouse or common-law partner carried on a business in 2011 (other than a business whose expenditures are primarily in connection with a tax shelter), your return for 2011 has to be filed on or before June 15, 2012. However, if you have a balance owing for 2011, you still have to pay it on or before April 30, 2012. For more information about how to make your payment, see Line 485.
Deceased persons
If you are the legal representative (the executor, administrator, or liquidator) of the estate of an individual who died in 2011, you may have to file a return for 2011 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 2011.
Note If you received income in 2011 for a person who died in 2010 or earlier, do not file an individual return for 2011 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.