Everything in one place: the CRA filing calendar, penalty reference tables, record-keeping rules and direct links to official CRA services.
Deadlines falling on a weekend or public holiday move to the next business day. Dates below assume a December 31 year-end where a year-end is relevant.
| When | What is due |
|---|---|
| January 15 | December payroll remittance (regular remitters); quarterly remitters' Oct–Dec remittance |
| Last day of February | T4 and T4A slips & summaries · T5 investment income slips · RRSP contribution deadline for the prior tax year falls around March 1 (60 days after year-end) |
| March 15 | First personal tax instalment |
| March 31 | T3 trust returns & slips (Dec 31 year-end) · NR4 returns · T5013 partnership returns (where all partners are individuals) |
| April 30 | T1 personal returns and all personal tax balances · UHT-2900 underused housing tax returns · GST/HST annual net tax for self-employed (return June 15) |
| June 15 | T1 for self-employed individuals and spouses · second personal instalment · GST/HST annual return for self-employed |
| June 30 | T2 return for a December 31 corporate year-end · section 217 elective returns · T3010 for Dec 31 charities |
| September 15 | Third personal tax instalment |
| October 31 | T1134 foreign affiliate returns for a December 31 year-end (10 months) |
| December 15 | Fourth personal tax instalment |
| Monthly, 15th | Payroll source deductions (regular remitters) · Part XIII non-resident withholding for the prior month |
| Corporate variable | T2: 6 months after year-end · balance: 2–3 months after year-end · GST/HST: per reporting period · T5018: 6 months after period end |
| Failure | Standard exposure |
|---|---|
| Late T1/T2/T3 with balance owing | 5% of balance + 1% per full month (max 12) — doubled for repeat failures |
| Late information return (T1135, T1134, T106, T5013, T1044…) | $25/day, minimum $100, maximum $2,500 per return — far more for gross negligence or after a demand |
| Late slips (T4/T4A/T5/NR4/T5018) | Graduated per-slip penalty, $100–$7,500 by volume and lateness |
| Late payroll remittance | 3%–10% of the remittance; 20% for repeated gross negligence — plus director liability |
| Late UHT-2900 | Minimum $1,000 (individuals) / $2,000 (corporations) per property per year |
| Late prescribed election (85, 83(2), T2091…) | Typically $100 per month late, capped at $8,000, where late filing is permitted at all |
| Arrears interest | CRA prescribed rate + 4%, compounded daily, non-deductible |
Books and records must generally be kept for six years from the end of the last taxation year to which they relate — longer for objections, appeals, and property records that feed adjusted cost base. Corporations dissolving need CRA consent to destroy records early. Our portal doubles as a permanent, organized archive of everything we file for you.
Individuals: balances, slips, instalments, benefit payments and notices.
Open My Account ↗Corporations and registrants: T2, GST/HST, payroll and information return accounts.
Open My Business Account ↗Call 236 500 0011 or email info@taxcent.ca — we file with CRA for clients in every province and territory.
