| January |
10 |
Source deduction deadline if “average” remittance exceeds $15,000 |
| |
|
Source deduction deadline if “average” remittance is less than $15,000 |
| |
31 |
Corporate Tax Installment |
| |
|
Prior year Fourth Quarter GST Return (Quarterly filer) |
| |
|
Prior year Fourth Quarter GST Installment (Annual filer) |
| February |
28 |
T4 and T4 summaries reporting annual payroll information |
| |
|
T5 and T5 Summaries reporting annual investment income |
| |
|
Corporate Tax Installment |
| |
|
Remainder of prior year’s tax liability if total taxable income of associated group exceeds $200,000 for preceding year |
| March |
1 |
Deadline for RRSP Contributions deductible in prior year |
| |
15 |
Personal Tax Installment |
| |
|
Workers’ Compensation Return |
| |
31 |
Corporate Tax Installment |
| |
|
Remainder of prior year’s tax liability if total taxable income of associated group is less than $200,000 and corporation is a Canadian Controlled Private Corporation |
| |
|
GST Return for Annual filers other than individuals |
| |
|
Annual Partnership Information Return |
| April |
30 |
Corporate Tax Installment |
| |
|
Personal Tax Return |
| |
|
First Quarter GST Return (Quarterly filer) |
| |
|
First Quarter GST Installment (Annual filer) |
| May |
31 |
Corporate Tax Installment |
| June |
15 |
Personal Tax Installment |
| |
|
GST Return for annual filers who are individuals |
| |
|
Personal Tax Return for self-employed individuals |
| |
28 |
Deadline for payment of accrued salaries and directors’ fees |
| |
30 |
Federal and Provincial Corporate Tax Return filing deadline |
| |
|
Corporate Tax Installment |
| July |
10 |
Source deduction deadline on accrued salaries and directors’ fees if “average” remittance exceeds $15,000 |
| |
15 |
Source deduction deadline on accrued salaries and directors’ fees if “average” remittance is less than $15,000 |
| |
31 |
Corporate Tax Installment |
| |
|
Second Quarter GST Return (Quarterly filer) |
| |
|
Second Quarter GST Installment (Annual filer) |
| August |
31 |
Corporate Tax Installment |
| September |
15 |
Personal Tax Installment |
| |
|
Corporate Tax Installment |
| October |
31 |
Corporate Tax Installment |
| |
|
Third Quarter GST Return (Quarterly filer) |
| |
|
Third Quarter GST Installment (Annual filer) |
| November |
30 |
Corporate Tax Installment |
| December |
15 |
Personal Tax Installment |
| |
|
Contact DNTW to determine salaries (directors fees)/dividends for the year |
| |
31 |
Corporate Tax Installment |
