Canada revenue agency tax return deadline
For a corporation that does not qualify for the three-month due date and that has a Decemyear end, the final payment due date is February 28, 2021. Taxation-year deadlinesįinal payments of income and capital taxes – Final payments of corporate income and capital taxes (both federal and provincial 1) are required within two months of each taxation year end (a Canadian-Controlled Private Corporation may qualify for a three-month final payment due date). The filing due date for the 2020 return is March 31, 2021. certain royalty payments may be exempt pursuant to a tax treaty).
Certain amounts paid or credited to non-residents must be reported in the NR4 return even if they are exempt from non-resident withholding tax (e.g. royalties, dividends, interest, management fees). NR4 – Statement of Amounts Paid or Credited to Non‑Residents of Canada – The NR4 return (NR4 Summary and NR4 Slips) reports amounts paid or credited to non-residents that are subject to Canadian withholding tax (e.g. The 2020 return is due for filing on or before February 28, 2021. dividends and interest) paid to residents of Canada, including corporations. T5 2 – Return of Investment Income – The T5 return (T5 Summary and T5 Slips) reports various types of investment income (e.g. The 2020 return must be filed on or before February 28, 2021. T4 2 – Statement of Remuneration Paid – Employers are required to file a T4 information return (T4 Summary and T4 Slips) to report remuneration paid. For post-publication announcements, see our Government economic response to COVID-19 updates at In detail Calendar-year deadlines It is possible that certain filing and payment deadlines may be administratively extended in response to the second wave of the COVID-19 pandemic (as was done during the first wave in 2020) none have been announced yet. Deadlines falling on holidays or weekends may be extended to the next business day. Key filing deadlines for corporations, as well as for individuals, trusts and partnerships, are summarized in Tax facts and figures 2020, available at (page 38). Some of the compliance requirements discussed below also apply to individuals, trusts and partnerships. A waiver may be obtained in certain circumstances.
T4A information return to report certain benefits to shareholders).įailure to meet these requirements may result in the assessment of penalties and/or interest for non‑compliance, late filing or late remittance. This Tax Insights outlines some of the more common compliance requirements to be considered at this time of year. America Uruguay Uzbekistan Venezuela Vietnam Zambia Zimbabwe eSwatini/SwazilandĬanadian corporations are required to file annual income and capital tax returns (due six months 1 following each taxation year-end), and to meet several other Canadian annual filing and remittance deadlines. Rep.) Costa Rica Croatia Cyprus Czech Republic Denmark Dominican Republic Ecuador El Salvador Equatorial Guinea Estonia Finland France Gabon Georgia Germany Ghana Gibraltar Global Greece Guatemala Guinea Honduras Hong Kong SAR, China Hungary Iceland India Indonesia Interaméricas Ireland (Republic of) Isle of Man Israel ישראל Italy Jamaica Japan Kazakhstan Kenya Kosovo Laos Latvia Liberia Liechtenstein Lithuania Luxembourg Macedonia Madagascar Malawi Malaysia Maldives Malta Mauritius Middle East Region Middle East Bahrain Egypt Iraq Jordan Kuwait Lebanon Libya Oman Qatar Saudi Arabia United Arab Emirates West Bank Gaza Moldova Mongolia Montenegro Mozambique México Mexico Namibia Netherlands Netherlands Antilles New Caledonia New Zealand Nicaragua Nigeria Norway Pakistan Panama Papua New Guinea Paraguay Peru Philippines Poland Portugal Romania Russia Россия Rwanda Senegal Serbia Singapore Slovakia Slovenia South Africa South Korea Spain Sri Lanka Sweden Switzerland Taiwan 臺灣 Tanzania Thailand Trinidad and Tobago Turkey Türkiye Uganda Ukraine Україна United Kingdom UK United States US USA U.S. Afrique Francophone Albania Andorra Angola Argentina Armenia Australia Austria Azerbaijan Bahamas Barbados Belarus Belgium Belgique België Bermuda Bolivia Bosnia and Herzegovina Botswana Brasil British Virgin Islands Brunei Bulgaria Cambodia Cameroon Canada Cape Verde Caribbean Cayman Islands Central and Eastern Europe Chad Channel Islands Chile China Colombia Congo (Brazzaville) Congo (Dem.