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Your corporation's tax dates, by year-end month
A Canadian corporation files its T2 return within six months of its year-end, but the tax owing is due sooner: generally two months after year-end, or three months for many small Canadian-controlled private corporations. Find your year-end below to see your dates.
Want these dates checked for your corporation? We do it on the call.
CORPORATE INCOME TAX (T2)
Find your year-end
| Year-end (last day of) | Tax owing due: most corporations | Tax owing due: qualifying small CCPCs | T2 return due |
|---|---|---|---|
| January 31 | March 31 | April 30 | July 31 |
| February 28/29 | April 30 | May 31 | August 31 |
| March 31 | May 31 | June 30 | September 30 |
| April 30 | June 30 | July 31 | October 31 |
| May 31 | July 31 | August 31 | November 30 |
| June 30 | August 31 | September 30 | December 31 |
| July 31 | September 30 | October 31 | January 31 |
| August 31 | October 31 | November 30 | February 28/29 |
| September 30 | November 30 | December 31 | March 31 |
| October 31 | December 31 | January 31 | April 30 |
| November 30 | January 31 | February 28/29 | May 31 |
| December 31 | February 28/29 | March 31 | June 30 |
The three-month payment date generally applies to a Canadian-controlled private corporation that claimed the small business deduction and whose taxable income, with associated corporations, was $500,000 or less in the previous year. Dates are for year-ends on the last day of a month. When a date falls on a weekend or holiday, CRA generally accepts it on the next business day. Interest runs on any balance paid late, even if the return is filed on time.
OTHER DATES OWNERS MISS
Payroll, HST and personal returns
| What | When it is generally due |
|---|---|
| T4, T4A and T5 slips | Last day of February, for the previous calendar year |
| Payroll remittances | On the schedule CRA assigns your account, often by the 15th of the next month |
| GST/HST return (monthly or quarterly filer) | One month after the end of each reporting period |
| GST/HST return (annual filer) | Three months after your fiscal year-end |
| Corporate tax instalments | Monthly, or quarterly for some small CCPCs, if your corporation's tax is over $3,000 |
| T5018 contractor slips (construction) | Six months after the end of your reporting period |
| Personal return (T1) | 30 April. Self-employed: file by 15 June, but pay by 30 April |
General information for Canadian corporations, not advice for your situation. Your own dates depend on your account, your year-end and your filing frequency.
Why is the tax due before the return?
CRA sets the payment date at two or three months after year-end and the filing date at six months. If you wait for the return to pay, interest has usually started.
How do I know if my corporation gets the three-month date?
It depends on whether the corporation is a Canadian-controlled private corporation that claimed the small business deduction, and on last year's taxable income with associated corporations. We confirm it from your last T2.
Can you keep these dates for me?
Yes. Our clients' filing and payment dates for corporate tax, HST and payroll sit on one calendar we keep for them.
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