Terry T. Turner

Tax Calendar

January 15	Fourth quarter source deduction remittance date (for qualifying small businesses) Deadline for employee to elect tax deferral of non-CCPC qualified employee stock option benefit
January 30	Deadline for interest payments on employee loans for the previous year Deadline for interest on non-arm's length income splitting loans T10 filing deadline (for fourth quarter PAR's of previous year)
February 28	T4, T5 filing deadline
March 1	RRSP contribution deadline
March 15	First personal tax installment date for current year
March 31	General trust return deadline Partnership information return deadline, if applicable
April 15	U.S. income tax return filing deadline First quarter source deduction remittance date (for qualifying small businesses)
April 30	Individuals and tax shelters Deadline for taxes owing for previous year
May 30	T10 filing deadline (for first quarter PAR's)
June 15	Self-employed filing deadline Second personal tax installment date for current year
July 15	Second quarter source deduction remittance date (for qualifying small businesses)
August 30	T10 reporting deadline (for second quarter PAR's)
September 15	Third personal tax installment date for current year
October 15	Third quarter source deduction remittance date (for qualifying small businesses)
November 15	T10 reporting deadline (for third quarter PAR's)
December 15	Fourth personal tax installment date for current year

Some dates vary during a leap year. For example;

the general filing deadline for trust returns is March 31, except during a leap year when the filing
deadline would be March 30;
the filing deadline for T4's and T5's, is usually February 28, except during a leap year when the deadline would be February 29;
the RRSP contribution deadline is generally March 1, except during a leap year when the deadline would be February 29.

When a deadline falls on a Sunday or holiday, the deadline is extended to the next business day. This is generally the case for Saturdays as well.

If there is any change in filing deadlines, the Minister usually releases a press release early in the relevant year.