Business Resources

Filing Due Dates For Businesses

GST/HST

If your reporting period is monthly or quarterly, you have to file your GST/HST return and remit any amount owing no later than one month after the end of your reporting period.
If you have an annual reporting period, you usually have to file your GST/HST return and remit any amount owing no later than three months after the end of the fiscal year.

Payroll Regular remitter

If you are a new employer, or your Average monthly withholding amount (AMWA) two years ago was less than $15,000, you are a regular remitter and have to remit your deductions so we receive them on or before the 15th day of the month following the month you made the deductions.

Payroll Quarterly remitter

Quarterly remitting gives qualified small employers the option of remitting source deductions once every three months.

The due dates are:

April 15, July 15, October 15 and January 15.

T4/T4A information returns

You have to file the T4 or T4A information return by the last day of February following the calendar year to which the slips apply.

Corporation income tax (T2) return

File your return no later than six months after the end of each tax year.

  • If your tax year ends on March 31, your filing due date is September 30.
  • If your tax year ends on August 31, your filing due date is February 28.
  • If your tax year ends on September 23, your filing due date is March 23.