Due Dates for Income Tax Returns
Individuals
For individuals, the taxation year is always the calendar year, January 1 to December 31. Tax returns for the year are due on or before April 30 of the following year. Any tax owed must be paid by April 30th, or interest will be charged.
Self-Employed
For self-employed taxpayers and their spouses or common-law partners, the filing due date is extended to June 15. However, any tax owing must be paid on or before April 30th or interest will still be charged.
For Deceased Persons
If you are the legal representative (the executor, administrator, or liquidator) of the estate of an individual who died, you may have to file a return for that individual. The due date for a balance owing on a final return depends on the date of death.
Period when death occurred: January 1 to October 31 • Due date for the amount owing: April 30 of the following year
November 1 to December 31 • Six months after the date of death
Installment Payments
Your installment payments are due March 15, June 15, September 15, and December 15.
RRSP
March 1 is the deadline for contributing to an RRSP for the previous tax year.
December 31 of the year you turn 71 years of age is the last day you can contribute to your own RRSP.