CALENDAR
ANNUAL
Last day of February
Due date for production of summaries and T-4, T-5
and Statements 1 and 3.
March 1 (or February 29 if leap year)
Deadline to contribute to your RRSP.
Deadline for repayment of Home Buyers' Plan (HBP) and Home
and Lifelong Learning Plan (LLP) repayments.
March 15th
Deadline to file your summary with the CSST.
April 30th
Deadline for filing returns for individuals who do not have business
business income.
Deadline for payment of balance of tax for all individuals.
June 15
Deadline for filing tax returns for individuals with business income, who have
rbusiness income,
and their spouses.
MONTHLY
10th of the month
1st remittance from the employer if the average monthly deductions are between $15,000
and 50 000$
(for remuneration after the 15th day of the previous month).
On the 15th of the month
Remittance from the employer if the monthly deductions are less than $15,000
(For remuneration of the previous month).
On the 25th of the month
2nd remittance from the employer if the average monthly deductions are between
15,000 and $50,000 (For remuneration before the 16th day of the previous month).
Other
Three days after the pay period
if average monthly deductions are greater than $50,000.
Last day of the month
Corporation's instalment payment (last day of the current month).
QUARTERLY
March 15th
First instalment payment for individuals.
June 15
Second instalment for individuals.
September 15
Third instalment for individuals.
December 15
Final instalment payment for individuals.
Remittance of withholding taxes
Employers with monthly deductions of less than $1,000 have the option of remitting their
have the option of remitting on a quarterly basis:
April 15
For deductions made during the January to March quarter.
July 15
For deductions made during the April to June quarter
October 15th
For deductions made during the July to September quarter
January 15
For deductions made during the October to December quarter
CONTINGENT
2 months
Two months after the corporation's fiscal year end, the balance of federal and provincial taxes
and provincial taxes must be paid (at the federal level, certain Canadian-controlled private corporations
controlled private corporations have a three-month deadline).
6 months
Six months after the corporation's year-end, tax returns and financial statements must be
and financial statements must be submitted to the Ministère du revenu du Québec
and the Canada Revenue Agency.