Filing Deadlines

Note: Filing can be done back to the 2006 tax year.

 

From the CRA website:

Filing due dates for the 2015 tax return

Generally, your return for 2015 has to be filed on or before April 30, 2016.

Note

If you file your return after April 30, 2016, your GST/HST credit (including any related provincial credits), Canada child tax benefit payments (including related provincial or territorial payments), and old age security benefit payments may be delayed.

Self-employed persons

If you or your spouse or common-law partner carried on a business in 2015 (other than a business whose expenditures are primarily in connection with a tax shelter), your return for 2015 has to be filed on or before June 15, 2016. However, if you have a balance owing for 2015, you have to pay it on or before April 30, 2016. For more information on how to make your payment, see Make a payment.

Exception to the due date of your return

When the due date falls on a Saturday, a Sunday, or a holiday recognized by the CRA, we consider your return to be filed on time if we receive it or it is postmarked on the next business day. For more information, see Important dates for 2016 (Individuals).

Deceased persons

If you are the legal representative (the executor, administrator, or liquidator) of the estate of a person who died in 2015, you may have to file a return for 2015 for that person. For more information about your filing requirements and options and to know what documents are required, see Guide T4011, Preparing Returns for Deceased Persons, and Information Sheet RC4111, What to Do Following a Death. The due date for the final return will depend on the date of death and whether or not the deceased or his or her spouse or common-law partner carried on a business in 2015.

Note

If you received income in 2015 for a person who died in 2014 or earlier, do not file an individual return for 2015 for that income on behalf of that person. Instead, you may have to file a T3 Trust Income Tax and Information Return for the estate.

 

 

 

Corporation income tax (T2) return

 

When to file your corporation income tax return

File your return no later than six months after the end of each tax year. The tax year of a corporation is its fiscal period.

When the corporation’s tax year ends on the last day of a month, file the return by the last day of the sixth month after the end of the tax year.

When the last day of the tax year is not the last day of a month, file the return by the same day of the sixth month after the end of the tax year.

Example

  • If your tax year ends March 31, your filing due date is September 30.
  • If your tax year ends August 31, your filing due date is February 28.
  • If your tax year ends September 23, your filing due date is March 23.

When the T2 filing deadline falls on a Saturday, Sunday, or public holiday, we will consider the return filed on time if it is sent on the first business day after the filing deadline.

You must file your return on time to avoid penalties.

Note

You must file a return no later than three years after the end of a tax year to receive a tax refund.

 

NOTE: For the most current information including changes and updates please check the CRA website.