Resources
Key CRA Dates
The dates below repeat every year. When a deadline lands on a weekend or public holiday, the CRA treats the next business day as on time. As a client you don't need to track any of this — deadline tracking is part of every engagement — but it never hurts to know what's coming.
The Year at a Glance
Personal Tax Deadlines
New contribution room opens
TFSA room for the new year is added, FHSA room accrues if your account is open, and your new RRSP deduction limit is set by last year's earned income. Nothing is due — but it's the start of the planning clock.
T4, T4A, and T5 slips arrive
Employers and banks must issue these by the last day of February. NETFILE and EFILE reopen for the new season around the same time. Investment T3 and T5013 slips run later — often the end of March — which is why we don't rush returns with mutual funds in them.
RRSP deadline for the prior tax year
Contributions made in the first 60 days of the year can still be deducted on the previous year's return. Note the FHSA plays by a different rule — its contributions only count in the calendar year they're made. Curious what a contribution saves? Run the numbers.
Quarterly instalments
If the CRA has asked you for instalments, they're due March 15, June 15, September 15, and December 15. Reminder letters go out each February and August. Interest runs on late or short payments, so don't file the reminders away unread.
Filing deadline — and payment deadline for everyone
Most personal returns are due April 30, and any balance owing is due April 30 even if you're self-employed with a June filing deadline. Filing late with a balance owing triggers an immediate 5% penalty plus 1% per month.
Self-employed filing deadline
If you or your spouse ran a business, the return itself isn't late until June 15 — but remember, the money was due April 30. The GST/HST return for annual filers with a December year-end is due the same day.
Use-it-or-lose-it day
The final day for donations you want on this year's return, FHSA and RESP contributions for the year, and paying deductible expenses like childcare or medical bills. Selling an investment to lock in a loss? Leave a couple of business days for the trade to settle. And the year you turn 71 is the year your RRSP must convert to a RRIF — by December 31.
Trusts & Corporations
If You Have a Trust or a Company
Trust returns (T3)
A trust return and its slips are due 90 days after the trust's year-end — the end of March for the December year-ends most family trusts use.
Corporate returns (T2)
A corporation's T2 is due six months after its fiscal year-end — June 30 for a December year-end. The tax itself is due earlier: two months after year-end, or three for many Canadian-controlled private corporations. GST/HST deadlines depend on your filing frequency; annual corporate filers get three months.
Deadlines are the CRA's, not ours — and they change occasionally. This page covers the recurring calendar; one-off extensions (they happen) are announced by the CRA in season. Gathering paperwork for a deadline? Start with what to bring.