Tax Calendar

MONTHLY - Corporate instalments and filing and remittance of monthly payroll and retail sales tax returns.

QUARTERLY - Goods and services tax filing and remittances and personal income tax instalments for certain taxpayers.

CORPORATE - Annual returns to be filed within six months of the fiscal year. However, in order to avoid the assessment of interest charges, the annual corporate returns should be prepared within three months of the fiscal year to calculate and permit the remittance of any outstanding tax balance.

PERSONAL - Income tax filing deadline is April 30th and June 15th for individuals/spouses reporting self-employment income. Regardless of the filing due date, any outstanding tax balance should be paid by April 30th in order to avoid the assessment of interest charges.

TRUSTS - Annual returns to be filed within 90 days of the fiscal year end.