Deadlines

Below you will find a generic list of selected payment and filing deadlines related to various tax filings and payments. The list is not all inclusive. Furthermore, the list does not include deadlines relating to payroll, and WSIB.

C orporate Income tax and related filings

Personal income tax and related filings

Trust returns and related filings

Goods and Services Tax (GST) returns

Ontario Retail Sales Tax (PST) returns

Employer's Health Tax (EHT) returns

Corporate

Type	Jurisdiction	Balance Payable Due	Return/Form due
Income tax return	Federal	Generally, 2 months after year end (i.e. Feb 28, 2006 for December 31, 2005 year end) OR 3 months after year end (i.e. March 31, 2006 for December 31, 2005 year end) for most Canadian Controlled Private Corporations (with some limitations regarding taxable income of associated group)	6 months after year end (i.e. June 30, 2006 for Dec 31, 2005 year end)
Income and capital tax return	Ontario	2 months after year end (i.e. Feb 28, 2006 for December 31, 2005 year end)	6 months after year end (i.e. June 30, 2006 for Dec 31, 2005 year end)
Instalments	Federal	Monthly installments due on the last day of each month	N/A
Instalments	Ontario	Monthly installments (where prior year balance owing > $10,000) due on the last day of each month Quarterly installments (where prior year balance owing $2,000-$10,000) due on the last day of each quarter of the fiscal year	N/A
T4 / T5 information slips	Federal	N/A	Feb 28 of following calendar year (i.e. Feb 28, 2006 for 2005 calendar year)
NR4 information slips	Federal	N/A	March 31 of following calendar year (i.e. March 31, 2006 for 2005 calendar year)
T1134	Federal		15 months after year end
T1135 information returns	Federal	N/A	6 months after year end - with corporate tax return
T5018 statement of contract payments	Federal	N/A	6 months after the end of the chosen reporting period (fiscal or calendar year end)
Notice of objection	Federal	N/A	90 days after mailing date of assessment or reassessment
Notice of objection	Ontario	N/A	180 days after mailing of assessment or reassessment

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Personal - individuals are taxed on a calendar year basis

Type	Balance Payable Due	Return/Form due
Income tax return - employee	April 30 of following year	April 30 of following year
Income tax return - self-employed	April 30 of following year	June 15 of following year
Income tax return - deceased	Later of April 30 of following year and 6 months after death	Later of April 30 of following year and 6 months after death
Quarterly tax installments	March 15, June 15, September 15 and December 15 of the current tax year	N/A
RRSP Contribution	60 days following calendar year end, i.e. March 1, 2006 for 2005 (February 29 for leap years)	N/A
Employer automobile reimbursement (1)	45 days following calendar year end, i.e. Feb 14, 2006 for 2005	N/A
T1134	N/A	15 months after tax year end - i.e. March 31 following tax year
T1135 information returns	N/A	April 30 of following year - with personal tax return
NR6 Undertaking	N/A	January 1 of the year for which undertaking is made or the first day of the month that the non-resident begins to receive rental income
Noticeof objection	N/A	The later of one year after the filing due date for the year (i.e. April 30, 2007 for 2005 tax year) and 90 days after mailing of assessment or reassessment

(1) reimburse employer for operting costs for personal use of automobile in the previous year in order to avoid imputed benefit

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Trusts

Type	Trust Type	Tax payable due	Return/Form due
Trust return (and T3 slips)	General (including Inter vivos)	90 days after year end	90 days following year end (i.e. March 31, 2006 for 2005 tax year)
Trust return	Testamentary	90 days following year end	90 days following year end
Notice of objection	General (including inter vivos)	N/A	90 days after mailing of assessment or reassessment
Notice of objection	Testamentary	N/A	The later of one year after the filing due date for the year (i.e. March 31, 2007 for December 31, 2005 tax year) and 90 days after mailing of assessment or reassessment

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Federal Goods and Services Tax (GST)

Type	Jurisdiction	Balance Payable Due	Return/Form due
GST return - annually for individual (sole proprietor) with business income with up to $500,000 annual taxable sales)	Federal	April 30 of the following calendar year (but if total net tax remittable for the current or previous year is $1,500 or more, quarterly instalments are required and are due 1 month after the end of the fiscal quarter)	June 15 of the following calendar year
GST return - annually (up to $500,000 annual taxable sales)	Federal	3 months after the end of the reporting period (but if total net tax remittable for the current or previous year is $1,500 or more, quarterly instalments are required and are due 1 month after the end of the fiscal quarter)	3 months after the end of the reporting period
GST return - quarterly ($500,001 t0 $6,000,000 annual taxable sales)	Federal	1 month after the end of the reporting period	1 month after the end of the reporting period
GST return - monthly (in excess of $6,000,000 annual taxable sales)	Federal	1 month after the end of the reporting period	1 month after the end of the reporting period

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Ontario Retail Sales Tax (PST)

Type	Jurisdiction	Balance Payable Due	Return/Form due
PST return - semi annually (up to $333 PST collected/invoiced per month)	Ontario	23 days after the end of the reporting period	23 days after the end of the reporting perio
PST return - quarterly ($333.01 to $666 PST collected/invoiced per month)	Ontario	23 days after the end of the reporting period	23 days after the end of the reporting perio
PST return - bi-monthly ($666.01 to $1,000 PST collected/invoiced per month)	Ontario	23 days after the end of the reporting period	23 days after the end of the reporting perio
PST return - monthly (In excess of $1,000 PST collected/invoiced per month)	Ontario	23 days after the end of the reporting period	23 days after the end of the reporting perio

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Ontario Employer's Health Tax (EHT)

Type	Jurisdiction	Balance Payable Due	Return/Form due
Annual return	Ontario	March 15th of the following calendar year (i.e. March 15, 2006 for Dec 31, 2005 calendar year)	March 15th of the following calendar year (i.e. March 15, 2006 for Dec 31, 2005 calendar year)

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