The following table is a checklist of important deadlines that individuals, the self-employed and organizations should keep in mind during the year. Be aware that the deadlines are of a general nature and may not be applicable to some particular situations.

FORMS/RETURNS DEADLINE
Deadline to contribute to your RRSP February 28
Filing Personal Income Tax Return April 30 of the following calendar year
Filing Income Tax Return for self-employed individuals or for individuals whose spouse operates a business June 15 of the following calendar year
Filing Corporate Income Tax Return Six months following taxation year end
Filing Income Tax Return for a trust or an estate 90 days following taxation year end
Payment of Corporate Income Tax and Capital Tax due Two months after the end-date of the corporation’s fiscal period
Payment of Corporate Tax Instalments (Income Tax and Capital Tax) Monthly or quarterly; please check Revenue Quebec or Canada Revenue Agency
Payment of Individual or Self-employed Income Tax April 30th of the following calendar year
Payment of Individual and Self-employed Tax Installments (Income Tax) Quarterly, on March 15, June 15, September 15 and December 15
Filing GST/QST Report Depends on your choice of reporting period. Check on the website of Revenu Québec.
Source Deduction Depends on your choice of reporting period and on the province in which you reside.
Check on the websites of Revenu Québec and the Canada Revenue Agency

IMPORTANT DEADLINES