Important Dates

Self Employed HST Filing

Annual Filer

(individuals with a December 31 fiscal year-end and business income for income tax purposes)

January 31: Due Date for filing and remitting GST/HST for the fourth quarter of the previous year.
April 30: Due Date for filing and remitting GST/HST for the first quarter of the year.
July 31: Due Date for filing and remitting GST/HST for the second quarter of the year.

Due dates for Regular Remitters

If you are a regular remitter, your remittance due date is the 15th of the month after you pay or give remuneration.

Due dates for issuing T4 and T5

T4 Summaries and T4/T5 slips are due on the last day of February that follows the calendar year that the information return applies to.

March 01: RRSP deadline for contributing to your Registered Retirement Savings Plan (RRSP).
April 30: Tax Filing Deadline for most individuals for personal income tax filing.
April 30: Payment to CRA of your balance owing for personal income tax (including self-employed).
June 15: CRA tax deadline for self-employed persons to file their personal income tax return. Any balance owing must be paid by April 30.
December 31: December 31 of the year you turn 71 years of age is the last day you can contribute to your own RRSP.