Important Dates
The following table is a checklist of important deadlines that individuals, the self-employed and organizations should keep in mind during the year. Be aware that the deadlines are of a general nature and may not be applicable to some particular situations. To learn more, please contact one our associates.
| Forms/Returns | Deadline |
|---|---|
| Deadlineto contribute to your RRSP | March 2nd |
| Filing Personal Income Tax Return | April 30 of the following calendar year |
| Filing Income Tax Return for self-employed individuals or for individuals whose spouse operates a business | June 15 of the following calendar year |
| Filing Corporate Income Tax Return | Six months following taxation year end |
| Filing Income Tax Return for a trust or an estate | 90 days following taxation year end |
| Payment of Corporate Tax Instalments (Income Tax and Capital Tax) | Monthly, on the last day of the month |
| Payment of Individual Tax Instalments (Income Tax) | Quarterly, on March 15, June 15, September 15 and December 15 |
| Filing GST/QST Report | Depends on your choice of reporting period. Check on the website of Revenu Québec. |
| Source Deduction |
Depends on your choice of reporting period and on the province in which you reside. Check on the websites of Revenu Québec and the Canada Revenue Agency |