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A working calendar of the CRA deadlines that affect most Canadian small businesses, and the guides we find ourselves sending to clients most often.

01 Filing calendar

CRA deadlines
at a glance.

Fixed-date deadlines are listed as dates. Anything driven by your own fiscal year-end is expressed as an interval, because a single date would be wrong for most readers.

Personal

Filing

Applies to

Due

RRSP contribution deadline

Individuals

60 days after year-end

T1 personal return

Individuals

April 30

Balance owing — personal

All individuals

April 30

T1 — self-employed

Self-employed and spouses

June 15

Personal tax instalments

Individuals who owe instalments

Mar 15 · Jun 15 · Sep 15 · Dec 15

Corporate

Filing

Applies to

Due

T2 corporate return

All corporations

6 months after fiscal year-end

Corporate balance due

Most corporations

2 months after fiscal year-end

Corporate balance due — eligible CCPCs

CCPCs claiming the small business deduction

3 months after fiscal year-end

GST/HST — annual filer

Annual filers

3 months after fiscal year-end

GST/HST — quarterly filer

Quarterly filers

1 month after each quarter

Payroll & information slips

Filing

Applies to

Due

T4 and T4A slips

Employers and payers

Last day of February

T5 slips

Payers of investment income

Last day of February

Source deduction remittance

Regular remitters

15th of the following month

T5018 contract payments

Construction businesses

6 months after reporting period end

T3010 charity return

Registered charities

6 months after fiscal year-end

Deadlines falling on a Saturday, Sunday or public holiday move to the next business day. Corporate dates depend on your fiscal year-end, and instalment obligations depend on your prior-year tax. This table is general information, not advice for your situation — confirm your own dates with us before relying on them.

02 Guides

Written for owners,
not accountants.

Replace these with your own articles. Two or three genuinely useful guides outperform a blog updated once and abandoned.

Guide

Should you incorporate yet?

The income level where incorporation usually starts to pay, and the costs people forget to count.

Guide

Salary or dividends?

How owner compensation actually gets decided, and why the answer changes with RRSP room and CPP.

Guide

What the CRA expects you to keep

Record retention in practice: what to keep, in what form, and for how long.

Checklist

Year-end checklist for owner-managed businesses

What to gather before your year-end meeting so the engagement runs without three rounds of follow-up.

Guide

Should you incorporate yet?

The income level where incorporation usually starts to pay, and the costs people forget to count.

Guide

Salary or dividends?

How owner compensation actually gets decided, and why the answer changes with RRSP room and CPP.

Guide

What the CRA expects you to keep

Record retention in practice: what to keep, in what form, and for how long.

Checklist

Year-end checklist for owner-managed businesses

What to gather before your year-end meeting so the engagement runs without three rounds of follow-up.

Book a consultation

Want your own dates
tracked for you?

Clients get their filing calendar built around their own fiscal year-end, with reminders before each deadline rather than after it.

Book a consultation

Call the office

Ledgerline

Chartered Professional Accountants
Street address · City, Province, Postal code

Firm

Information on this website is general in nature and is not accounting, tax or legal advice. Filing dates vary with your fiscal year-end and move when they fall on a weekend or public holiday. Speak with us about your own circumstances before acting.

Registered with CPA Ontario

Ledgerline

Chartered Professional Accountants
Street address · City, Province, Postal code

Firm