Rita Sharma, CPA, CMA

Corporate Tax returns

• Tax returns due 6 months post year – end
• Installments due at end of each month
• Interest starts 3 months post year- end for CCPC’s
• Interest starts 2 months post year-ends for Corporations not eligible for small business deductions.

Good and Services Tax (GST) returns

• If filed monthly/quarterly; the return is due one month after the period end
• If filed annually, the return is due three months after the year-end.

Payroll and WCB

• Payroll remittances are due 15 days following the month-end
• February 28 is the deadline for filing T4 and T5
• February 28 is the deadline to file WCB annual return

Personal Tax

• April 30 is deadline to file Personal tax return
• April 30- Interest charges for tax owing for Self- employed
• June 15- Personal Income Tax return deadline for Self- Employed

Personal Tax installments due March 15, June 15, September 15 and December 15