Income tax
Personal income tax
Filing dates for 2023 taxes
February 29, 2024: Deadline to contribute to an RRSP, a PRPP, or an SPP
April 30, 2024: Deadline to file your taxes
June 15, 2024: Deadline to file your taxes if you or your spouse or common-law partner are self-employed
The payment date for 2023 taxes
April 30, 2024: Deadline to pay your taxes
Filing due dates for the 2023 tax return
For most people, the 2023 return has to be filed on or before April 30, 2024, and payment is due April 30, 2024.
Self-employed persons
If you or your spouse or common-law partner carry on a business in 2023 with business expenditures:
- Related mostly to tax shelter investment, your 2023 return must be filed by April 30, 2024
- other than those relating mostly to tax shelter investment, your 2023 return must be filed by June 15, 2024
- However, if you have a balance owing for 2023, you must pay it on or before April 30, 2024.
Filing and payment due dates for your 2023 T1-OVP return
You have to file and pay any balance owing on a T1-OVP, 2023 Individual Income Tax
Return for RRSP, PRPP and SPP Excess Contributions, on or before March 31, 2024.
Tax filings for 2024 need to be filed with the Canada Revenue Agency (CRA) from February 2024 to January 2025.
Business or professional income
Self-Employed Individuals
If in 2023, you or your spouse or common-law partner were self-employed, you have until June 15th, 2024, to file your income tax and benefit returns.
Payments – Corporations
Eligible small-CCPCs can be made quarterly instead of monthly tax installment payments.
For example:
- If a corporation’s tax year begins on October 10, 2024, the first installment payment is due by January 9, 2025
- The following payments are due on April 9, and July 9, and October 9, 2025
GST/HST
You have a December 31 fiscal year-end. Your net tax for the 2023 fiscal year was $4,000 and you expect your net tax for the 2024 fiscal year to be at least that much. You have to make installment payments throughout your 2024 fiscal year. Your installment due dates are as follows:
Fiscal Quarter
- January 1 – March 31, 2024
Due Date; April 30, 2024
- April 1 – June 30, 2024
Due Date; July 31, 2024
- July 1 – September 30, 2024
Due Date; October 31, 2024
- October 1 – December 31, 2024
Due Date; January 31, 2024
For those who have a December 31st year end, file annually and reported an amount owing for 2023, it is important to note that you must pay the amount owed by April 30, 2024, but have until June 15, 2024, to file the return.
Underused Housing Tax (UHT)
If you’re an affected owner of residential property in Canada, you must file a separate UHT return by April 30, 2024, for each property you owned on December 31 of the 2022 and 2023 calendar years to avoid penalties and interest.
Corporation Income Tax
Income tax is determined by the corporation’s tax year-end, rather than the calendar year
Filing deadline
- Corporations are required to file their T2 corporate income tax returns within six months of the end of each tax year
For example:
If your tax year ends March 31, your filing due date is September 30.
If your tax year ends August 31, your filing due date is February 28.
If your tax year ends September 23, your filing due date is March 2
Payment deadline
Corporations generally have to pay income tax in monthly or quarterly installments
- Two or three months after the fiscal year ends
For example:
If a corporation’s tax year begins on October 10, 2024, the first installment payment is due by January 9, 2025
The following payments are due on April 9, July 9, and October 9, 2025
Trust Income Tax (T3)
All trusts, unless specific conditions are met, must file a T3 return for tax years ending after December 30, 2023.
Filing dates
In the same calendar year, you have to file the T3 return, the related T3 slips, NR4 slips, and T3 and NR4 summaries no later than 90 days after the trust’s tax year-end. You should also pay any balance owing no later than 90 days after that year-end.
Partnership income
Annual return
You need to file your yearly business return and give out T5013 forms to partners by a specific deadline. This deadline changes depending on the type of partners you have. You can send these forms by mail, in person, or online, but it must be done by the filing deadline.
Due dates
- March 31 after the calendar year in which the fiscal period of the partnership ended if, throughout the fiscal period:
- all partners are individuals, including end members of tiered partnership, and investment clubs that file on the modified-partnership basis. We consider a trust to be an individual
- Five months after the end of the partnership’s fiscal period if, throughout the fiscal period:
- all partners are corporations, including end members of a tiered partnership
- In all other cases, the earlier of:
- March 31 after the calendar year in which the fiscal period of the partnership ended
- the day that is five months after the end of the partnership’s fiscal period
Example
The due date is five months after the end of the fiscal period.
| Fiscal Period End | Filing Due Date |
| March 31 | August 31 |
| June 30 | November 30 |
| September 23 | February 23 |
| September 30 | February 28 |
| October 2 | March 2 |
Doing taxes for someone who died
In Canada, handling taxes for someone who has passed away involves filing a final tax return, known as the “final return,” for the deceased. The deadlines for filing and making payments on the final return depend on the date of death and whether the deceased, their spouse, or common-law partner was running a business at the time of death
If a person dies early in 2024, on or before the filing due date for their 2023 T1 Return, and they have not filed that return, the due date for filing that return and paying any balance owed is:
- 6 months after the date of death, on the same calendar day as the date of death
Any balance owed on the surviving spouse’s or common-law partner’s 2023 return must still be paid on or before April 30, 2024, to avoid interest charges.
. Here are the guidelines for the 2024 tax year:
The filing deadline for the final return
- Six months after the date of death.
Payment deadline for taxes owed
- Six months after the date of death.
If the deceased, their spouse, or common-law partner was running a business at the time of death:
- The filing deadline for the final return (if the death occurred on or before December 15, 2024): is June 15, 2025.- After 06 months of death.
Complete and file a GST/HST return
If you are a GST/HST registrant with a reporting period that begins in 2024, you must file your GST return electronically.
The CRA will waive the penalty if you:
- file monthly or quarterly and
- were not previously required to file electronically and
- are filing a GST/HST return for a filing period beginning on or after January 1, 2024, and before April 1, 2024
Goods and Services Tax (GST) / Harmonized Sales Tax (HST)
Goods and services tax/harmonized sales tax credit statistics (July 2023 - June 2024)
Payments paid by cheque or direct deposit, to all those entitled to the goods and services tax/harmonized sales tax credit from July 2023 to June 2024.
Note
All figures include the integrated total of all federal GST/HST credits and GST/HST credit related provincial or territorial programs payments.
All payment counts are rounded to the nearest ten and amounts paid to the nearest thousand.
Monthly
Filing and Payment Deadline
- The return and payment for each month are due by the end of the following month.
For example, GST/HST for December 2024 would be due by January 31, 2025.
Quarterly
Filing and Payment Deadline
- The return and payment for each quarter are due one month after the end of the reporting quarter.
For example, for the quarter ending December 31, 2024, the deadline would be January 31, 2025.
Annual
Filing Deadline
- The filing deadline for annual GST/HST returns is three months after the end of the fiscal year. If your fiscal year coincides with the calendar year and ends on December 31, 2024, your annual GST/HST return would be due by March 31, 2025.
Payment Deadline
- For most businesses with an annual reporting period, the payment deadline is the same as the filing deadline, March 31, 2025. However, individuals with an annual GST/HST reporting period who are also required to file an income tax return have until April 30, 2025, to pay any GST/HST owed.
Non-Residents and Income Tax 2023
Your 2023 return and payment are due on or before the date below that applies to you. For most people, the return is due April 30, 2024, and payment is due April 30, 2024.
For a self-employed person or their spouse or common-law partner carrying on a business in Canada in 2023 (other than a business whose expenditures are primarily in connection with a tax shelter), the return is due June 15, 2024, and the payment is due April 30, 2024.
Electing under section 216.1
- Generally, if you choose to file a return under section 216.1, your return for 2023 has to be filed on or before April 30, 2024.
- If you are self-employed, your return for 2023 has to be filed on or before June 15, 2024. However, if you have a balance owing, you still have to pay it on or before April 30, 2024.
Payroll
File payroll information returns
Filing due date
T4 returns, T4A returns, T4A-NR returns, T4A-RCA returns
- The filing due date is the last day of February after the preceding calendar year.
T5018 returns
- 6 months after the end of the reporting period (calendar year or fiscal period) chosen by the payer.
T1204 returns
- March 31 after the preceding calendar year.
Business number
Underused Housing Tax
Penalties and interest waived until April 30, 2024
Residential property owners who are affected by the Underused Housing Tax (UHT) have until April 30, 2024, to file their returns and pay the tax for the 2022 calendar year without being charged penalties or interest.