Our calendar highlights events, as well as tax deadlines. The tax calendar is NOT comprehensive but meant to cover common tax deadlines. It excludes all or some of the federal, provincial and territorial commodity and related taxes. Talk with your tax advisor about dates as your personal situation may require different deadlines.
For most deadlines the information must be received by the government on that date, not postmarked (personal tax returns can be postmarked). When in doubt, ensure it is received by the deadline date.
Downloadable Version: Tax Calendar
Corporate tax deadlines
- Corporate taxes owing are typically due two months after the fiscal year-end of the company although some companies have a three month window.
- Installments may be due monthly.
- Corporate tax return is typically due six months after year-end.
- Corporate bonuses that are accrued for a fiscal period must be paid within 180 days of year-end.
Corporate and personal payroll deadlines
Payroll remittances are typically due the 15th of the month following payment unless you are an accelerated remitter. Where your average monthly remittance is $15,000 or more (months where there is not a remittance are not included in the calculation, thus someone who only pays a bonus once per year is much more likely to be an accelerated remitter) you may be required to make your withholding payment within three days of payment of the bonus. When in doubt, remit early to avoid penalties and interest.
