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What are the filing deadlines?

There are several deadlines, depending on the documents that need to be filed.

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If returns aren't filed on time, the CRA will assess penalties and interest, so it is important we receive your documentation in a timely manner in order to prepare your return, review it with you, and file.​​

Personal

Average Taxpayer

If you aren't incorporated or self-employed, the deadline to file your personal income tax & benefit return (T1), and fully pay any balance payable is April 30.

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Should you end up owing taxes and your return wasn't filed on or before April 30, the CRA will assess you a penalty of 5% of the amount you owe, plus 1% each full month you don't file, up to 12 months (17% of your balance payable).

Sole Proprietor

Unincorporated, Self-employed

If you haven't incorporated, but are self-employed, the deadline to file your T1 is June 15, though the deadline to fully pay any balance owing is still April 30.

We recommend making a payment prior to April 30 if you believe you will have a balance payable. 

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You may have also registered for a GST number, this is a separate return that will need to filed. As a sole proprietor, your GST filing is due by June 15, the same as your T1, and the payment deadline is also April 30.

Corporate

Incorporated Entity

As a corporation, there are several deadlines that will need to be met.

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Your federal corporate income tax return (T2) must be filed on or before 6 months after your fiscal year-end. As an example, if your fiscal year-end is January 31, your T2 must be filed on or before July 31.

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You may have a GST account as well. If so, your GST return(s) may need to be filed and the balance paid either annually, quarterly, or monthly.

  • Annual GST returns must be filed and paid 3 months after your year-end.

  • Quarterly GST returns must be filed and paid 1 month after your year-end.

  • Monthly GST returns must be filed and paid 1 month after your year-end.

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Alberta corporations may also need to file an Alberta corporate income tax return (AT1) if they are not exempt. This must be filed on or before 6 months after your fiscal year-end, the same as the federal T2.

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