Tax Deadlines

  • Home
  • Tax Deadlines

Important Dates for Individuals

Tax Return Filing Due Dates

  • Employees – Personal tax return for the year ending December 31 is due by April 30 of the following year.
  • Self-Employed – If you or your spouse carried on a business, your personal tax return is due by June 15 of the following year. However, any tax owing must still be paid by April 30.
  • Deceased Persons – The legal representative of a deceased individual must file a tax return. The due date depends on the date of death and whether the individual carried on a business.

Balance Owing Due Dates

Your balance owing is due by April 30. If the due date falls on a weekend or a CRA-recognized holiday, the payment is considered on time if received or postmarked on the next business day.

Installment Payments Due Dates

Installment payments for the current year are due on March 15, June 15, September 15, and December 15. If a due date falls on a weekend or holiday, the CRA considers the payment on time if received or postmarked on the next business day.

Payment Consideration Dates

Your payment is considered received based on the following methods:

  • In-Person at a Financial Institution – The date stamped on the INNS3 receipt.
  • Mail – The date of mailing.
  • Online or Telephone Banking – The date the financial institution credits the CRA.
  • Post-Dated Cheques & Pre-Authorized Debits – The negotiable date.

Canada Child Tax Benefit Payment Dates

Benefits are paid over a 12-month period from July of one year to June of the next. Generally, payments are issued on the 20th of each month. If the annual entitlement is less than $240, the full amount is paid on July 20.

Universal Child Care Benefit Payment Dates

Payments are generally issued on the 20th of each month. By default, they are sent by cheque but can also be deposited directly into a financial institution account.

RRSP Contribution Deadlines

  • RRSP – The deadline for contributing to an RRSP for the current tax year is March 1 of the following year. The last day to contribute to your own RRSP is December 31 of the year you turn 71.
  • RDSP – The deadline for opening an RDSP, making contributions, and applying for the matching Grant and income-tested Bond is December 31 of the current contribution year.
  • Home Buyers’ Plan (HBP) – The qualifying home must be purchased or built before October 1 of the year following the withdrawal.
  • Lifelong Learning Plan (LLP) – The student must receive a written enrollment offer before March of the year after the RRSP withdrawal.

GST/HST Return Due Dates

The due date for your GST/HST return is printed at the top of your personalized return (Form GST34-2). The due date is based on your reporting period.

Who is Required to File a Tax Return?

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

  • Taxes are owed, or a refund is being claimed.
  • You or your spouse/common-law partner elected to split pension income.
  • You received Working Income Tax Benefit (WITB) advance payments or want to claim WSIB.
  • You disposed of capital property or realized a taxable capital gain/loss.
  • You need to repay Old Age Security (OAS) or Employment Insurance (EI) benefits.
  • You have not repaid all amounts withdrawn from your RRSP under the Home Buyers’ Plan or the Lifelong Learning Plan.
  • You want to apply for the GST/HST credit.
  • You or your spouse/common-law partner want to receive Canada Child Tax Benefit payments, including related provincial or territorial benefits.
  • You want to carry forward or transfer unused tuition, education, and textbook amounts.
  • You want to report income to increase your RRSP deduction limit for future years.
  • You want to carry forward an unused investment tax credit for expenditures incurred during the current year.
  • You receive Guaranteed Income Supplement (GIS) or Allowance benefits under the OAS program.