When is my corporate deadline?

Enter your year-end and see the T2 filing date, the balance-due date, the Ontario annual return and your instalment schedule. Then your personal instalment dates and HST due dates by filing frequency. Nothing is stored; the rules are the CRA's.

Corporate

Corporate deadline finder

A T2 is due six months after the fiscal year-end. The tax itself is due two months after year-end — three months for a Canadian-controlled private corporation that claimed the small business deduction and met the income tests. The Ontario annual return is due six months after year-end.

Fiscal year-end

Instalments

Canadian-controlled private corporation that claims the small business deduction, with taxable income (with associated corporations) under $500,000 last year — most owner-managed corporations.

Dates follow the CRA's month rule: a year-end on the last day of a month gives deadlines on the last day of the later month; any other year-end gives the same day of the later month. If a date falls on a weekend or public holiday, the next business day counts. Quarterly instalments need a perfect compliance history, taxable income under $500,000 and taxable capital under $10 million. Confirm your own dates with us before relying on them.

Personal

My personal instalment dates

Personal tax instalments are due March 15, June 15, September 15 and December 15. You have to pay them if your net tax owing was more than $3,000 this year and in either of the two previous years — typically the self-employed, landlords, investors and retirees without enough tax withheld at source.

The CRA mails instalment reminders in February and August. Paying the amounts on the reminder ("no-calculation option") protects you from instalment interest even if your income goes up.

HST / GST

HST/GST due dates

Monthly and quarterly filers file and pay one month after the end of each reporting period. Annual filers file three months after their fiscal year-end — except sole proprietors with a December 31 year-end, who pay by April 30 and file by June 15. Annual filers who owed more than $3,000 last year also pay quarterly instalments, one month after each fiscal quarter.

Filing frequency

Fiscal year-end

Reporting periods follow your fiscal year: quarters end three, six, nine and twelve months after the previous year-end. Registrants who owe more than $3,000 in a year may have to pay instalments the next year.

Want these on your calendar?

The fixed dates — slips, T1, instalments, HST for calendar quarters — are on the Key dates page with calendars you can subscribe to. Year-end-specific dates like the ones above are easiest to keep straight when someone is watching them for you: call 647-870-8498.

The calculators cover the common cases. General information, not advice for your situation — confirm your own dates before relying on them.