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DEADLINES Are you on-track and on-time with your financial obligations? Note these important dates to help you meet Canadian and U.S. tax and reporting deadlines. |
Last Updated March 15, 2010
| Deadlines 2010 | |
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March 30 |
• 2009 returns and elections for most trusts due. |
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April 15 |
• 2009 U.S. income tax returns due for U.S. residents. • Balance owing on 2009 U.S. income tax due. |
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April 30 |
• 2009 Canadian income tax returns due for individuals (other than if self- employed). • Balance owing on 2009 Canadian income tax due for individuals including self-employed. • Quarterly GST instalment due if you report monthly or quarterly and have a December 31 year-end. (Please see GST notes below) |
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June 15 |
• Second-quarter income tax installment due for individuals. • Final date for submitting 2009 Canadian income tax return for individuals if self- employed. • U.S. income tax returns due for nonresidents living (and filing) outside the U.S. on April 15. • Annual GST return due if you are an individual, an annual filer and have a December 31 year-end. |
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June 30 |
• Corporate income tax returns are due for corporations with December 31 year- ends. (A corporation has up to 6 months after its year-end to file its corporate income tax return.) |
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August 3 |
• Quarterly GST instalment due if you report monthly or quarterly and have a December 31 year-end. |
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September 15 |
• Third-quarter income tax installment due for individuals. |
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November 1 |
• Quarterly GST instalment due if you report monthly or quarterly and have a December 31 year-end. |
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December 15 |
• Fourth-quarter income tax installment due for individuals. |
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December 31 |
• Last day to make RESP contributions for deduction on 2010 returns. |
| Deadlines 2011 | |
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February 2 |
• Quarterly GST instalment due if you report monthly or quarterly and have a December 31 year-end. |
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March 2 |
• Last date for employers to mail T4 and T4A slips to employees. • Last day for corporations with December 31 year-ends to pay income tax balance due. (A corporation must pay any balance owing by the end of the 2nd month after year-end.) |
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March 2 |
• Last day to make RRSP contributions for deduction on 2010 returns. |
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March 16 |
• First-quarter income tax installment due for individuals. |
GST dates
One month after end of reporting period:
• GST return and balance owing due if you report monthly or quarterly.
• GST instalments due if you pay them quarterly and you are an annual filer.
Three months after end of fiscal period:
• GST return and balance owing due if you report annually.
PLEASE NOTE:
The CRA does not consider a return or remittance received until the CRA or a participating financial institution actually receives the remittance. A POSTMARK IS NOT CONSIDERED AS THE DATE RECEIVED.