| 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 |
