Missing a filing deadline can mean penalties and interest — even when you don't owe any additional tax. Here are the recurring deadlines most individuals and business owners in Canada should keep on their radar.
Personal tax (T1)
- April 30 — general filing deadline for most individuals
- June 15 — filing deadline for self-employed individuals and their spouses (note: any balance owing is still due April 30)
Corporate tax (T2)
- 6 months after fiscal year-end — T2 filing deadline
- 2–3 months after fiscal year-end (depending on circumstances) — deadline for any balance owing, which is earlier than the filing deadline itself
GST/HST and PST
Filing frequency for GST/HST and BC PST depends on your assigned reporting period (monthly, quarterly, or annually) and is set based on your revenue. Missing these deadlines can result in penalties even in periods with no tax owing.
Payroll remittances
If you have employees, source deduction remittances are due on a schedule determined by your remitter type — the CRA assigns this based on your average monthly withholding amount.
A simple habit that helps
Because deadlines vary by entity type and reporting period, the most reliable approach is to track your specific dates rather than relying on general rules of thumb. We flag upcoming deadlines for our ongoing bookkeeping and payroll clients as part of the service.
Deadlines shift slightly year to year when a date falls on a weekend or holiday — always confirm the exact date for the current year. This article is general educational information, not personalized tax advice. Book a consultation if you'd like help tracking your specific filing calendar.