Deadlines & Due Dates

Canadian Fixed Due Dates

• January 15 - December payroll remittance


• February 15 - January payroll remittance


• February 28 - T4 and T5 filing deadline


• February 28 - NR4 filing deadline


• March 15 - February payroll remittance


• March 15 - Personal income tax instalment


• March 31 - Family Trust filing deadline


• April 15 - March payroll remittance


• April 30 - Personal Income Tax Return (regular deadline and interest charges begin for self-employed)


• May 15 - April payroll remittance


• June 15 - May payroll remittance


• June 15 - Personal Income Tax Return deadline for self-employed (penalty deadline only)


• June 15 - Personal income tax instalment


• August 15 - July payroll remittance


• September 15 - August payroll remittance


• September 15 - Personal income tax instalment


• October 15 - September payroll remittance


• November 15 - October payroll remittance


• December 15 - November payroll remittance


• December 15 - Personal income tax instalment

Canadian Variable Due Dates

• Corporate Tax Return
  • interest starts 2 months post year-end for corp's not eligible for SBD
  
  
  • interest starts 3 months post year-end for CCPC's
  
  
  • tax return due 6 months post year end
  
  
  • instalments due at end of each month


• GST
  • if an annual filer return is due 3 months post year-end
  
  
  • if monthly/quarterly filer its due 1 month after quarter


• Capital Tax
  • quarterly instalments are due on the 15th day of the 3rd, 5th, 9th and 12th calendar month after the calendar month in which the current taxation year begin

U.S. Fixed Due Dates

• Jan 15 - final instalment of prior year's estimated tax for individual, trusts and calendar-year estates


• Jan 31 - Employers' taxes for last quarter of prior year


• Jan 31 - Withholding W-2 for prior year to be furnished by employer to employee


• Jan 31 - Individuals (other than farmers and fishermen) and trusts and estates that owed, but did not pay, estimated tax on Jan. 15 must file final py (2000) income tax return and pay tax in full to avoid late payment penalty


• Feb 15 - last day for individuals to file a W-4 for prior year


• Feb 28 - Withholding: Forms W-2 "A" copies (together with transmittal Form W-3) must be filed the Social Security Administration


• Mar 01 - last day for farmers and fishermen who owed, but did not pay, estimated tax on Jan. 15 to file py (2000) calendar-year income tax return and pay tax in full to avoid late payment penalty


• Mar 08 - Last day for trusts to elect to have overpayments of estimated tax by the trust credited to the fuduciarie's account. Due on or before 65 days after the close of the trust's tax year


• Mar 15 - Calender year US corp and foreign corps (with offices in the US) must file their corporate returns


• Mar 15 - last day to file automatic six month extension by calendar -year corps for the 1999 tax return (2 year old return)


• Mar 15 - last day for calendar-year corps to file 1997 amended tax return


• Apr 15 - Individual tax returns, Fiduciary income tax returns for trusts and estates, calendar-year partnerships


• Apr 15 - last day for individuals and trust and estates to amend their 1997 tax return


• Apr 15 - last day to file automatic four-month extension to file 2000 income tax return for individuals and 3 months for trusts and estates and 3 month extension for US partnerships


• Apr 15 - calendar year corp, individuals and trusts make their quarterly estimated tax payment


• Apr 30 - Employers' taxes -- must file return to report income tax withholdings and FICA taxes for the 1st quarter


• May 15 - Annual return for calendar-year exempt organizations and private foundations and calendar-year Code Sec. 501(a) organization with unrelated business income


• May 31 - Information returns for annual statements regarding 2000 account contributions for an IRA and SEP must be provided to the IRS and participants


• Jun 15 - Non-resident alien individuals not subject to withholdings, US citizens and resident aliens abroad


• Jun 15 - 2nd instalment for calendar year corps, individuals and trusts and estates


• Jun 15 - Foreign corporations that do not maintain an office or place of business in the US


• Jul 15 - Annual returns for trusts and partnerships that received a three month extension


• Jul 31 - Employers' taxes for the 2nd quarter


• Aug 15 - Annual return by calendar-year individuals who received the four month extension


• Sep 15 - Annual return by calendar-year corp that received the six month extension


• Sep 15 - 3rd instalment for calendar-year corps, individuals, and trust and estates


• Sep 15 - exempt calendar-year farmers' cooperatives. could file for automatic six month extension


• Oct 31 - Employers' taxes for the 3rd quarter


• Dec 15 - last instalment for calender-year corporations

• Fiscal year US and foreign corporations (with US offices) must file by the 15th day of the third month following the close of the tax year.


• Fiscal year partnerships must file by the 15th day of the fourth month after the close of the tax year.


• Fiscal year exempt organizations and private foundations and Code Sec. 501(a) organizations must file by the 15th day of the fifth month after the close of the tax year.


• Fiscal year individuals and estates make quarterly instalments on the 15th day of the fourth, sixth, and ninth months of the fiscal year and the first month of the following fiscal year.


• Fiscal year corporations make quarterly instalments on the 15th day of the fourth, sixth, ninth and 12th months of the fiscal year.


• Fiscal year exempt farmers' cooperative must file by the 15th day of the ninth month following the close of the tax year.


• Employer's taxes -- employer must make either monthly or semi-weekly deposits. Monthly deposits are due 15th of the following month in which the payments were made. Monthly made if aggregate lookback period is $50,000 or less.