Tax Deadlines

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Key Dates for Individuals

Tax Filing Deadlines

For Employees
If you’re employed, your personal income tax return for the calendar year ending December 31 is due by April 30 of the following year.

For Self-Employed Individuals
If you or your spouse/common-law partner operated a business during the year, the deadline to submit your personal tax return is June 15 of the next year. However, any taxes owed must still be settled by April 30.

For Deceased Individuals
When an individual passes away during the year, the estate’s legal representative is responsible for filing the return. The due date varies depending on the date of death and whether the deceased operated a business.

Tax Payment Due Dates

Outstanding tax balances must be paid by April 30. If the due date falls on a weekend or a CRA-recognized holiday, a payment is considered timely if received or postmarked by the next working day.

Quarterly Tax Installments

Tax installment payments for the current year are typically due on March 15, June 15, September 15, and December 15. If any of these dates land on a weekend or public holiday, payments are accepted as on time if processed or mailed by the next business day.

Your payment is recorded based on the following:

  • In-person payments at financial institutions are recognized based on the date on your INNS3 receipt.
  • Mailed payments are acknowledged using the postmark date.
  • Online or telephone banking payments are credited based on when the financial institution processes the transaction.
  • Post-dated cheques or pre-authorized debits are counted on the date they are payable.

Canada Child Benefit (CCB) Payment Schedule

CCB payments are distributed monthly from July through the following June. Most recipients receive funds around the 20th of each month. If your total yearly entitlement is under $240, it is generally issued as a single payment on July 20.

Universal Child Care Benefit (UCCB) Payment Schedule

UCCB amounts are typically paid on the 20th of each month. These are issued by cheque unless you’ve arranged for direct deposit into your bank account.

Contribution and Claim Deadlines

Registered Retirement Savings Plan (RRSP)
Contributions for a given tax year must be made by March 1 of the following year. The final day to contribute to your own RRSP is December 31 in the year you turn 71.

Registered Disability Savings Plan (RDSP)
To make contributions, apply for the Grant, or claim the income-tested Bond for the current year, everything must be completed by December 31.

Home Buyers’ Plan (HBP)
To use withdrawn funds under the HBP, you must purchase or begin building your qualifying home before October 1 of the year following the withdrawal.

Lifelong Learning Plan (LLP)
To use LLP withdrawals for education, the student must have a written offer of enrollment before March of the year after the withdrawal.

GST/HST Filing

If you’re required to submit a GST/HST return, your personalized form (GST34-2) will display your specific deadline based on your assigned reporting cycle.

Who Needs to Submit a Tax Return?

You must file a tax return if any of the following apply:

  • You owe taxes or wish to claim a refund.
  • You and your spouse/common-law partner have opted to split pension income.
  • You received advance payments under the Working Income Tax Benefit (WITB) or want to claim WSIB.
  • You sold capital property or experienced a gain or loss on such sales.
  • You need to repay Old Age Security (OAS) or Employment Insurance (EI) benefits.
  • You have not yet repaid the full amount withdrawn from your RRSP under the HBP or LLP.
  • You are applying for the GST/HST credit.
  • You or your partner want to apply for or continue receiving the Canada Child Benefit, as well as any connected provincial or territorial programs.
  • You want to transfer or carry forward unused credits for tuition, education, or textbook expenses.
  • You are reporting income that could affect your future RRSP contribution room.
  • You want to carry forward unclaimed investment tax credits on eligible expenditures.
  • You receive Guaranteed Income Supplement (GIS) or Allowance benefits through the OAS program.