Canadian Tax Deadlines 2014-2015

 

Important dates for Individuals

Tax return filing due dates

  • Employees – The 2013 personal tax return is due April 30, 2014
  • Self-employed –If you or your spouse carried on a business the 2013 personal tax return is due June 15, 2014. (If you have tax owing the payment still has to be made by April 30th)
  • Deceased persons – The legal representative of the estate of an individual who dies in 2013, will have to file a tax return. The due date depends on the date of death and if the individual carried on a business.

Balance owing due dates
Your balance owing is due no later than April 30, 2014. When a due date falls on a Saturday, a Sunday, or a holiday recognized by the CRA, we consider your payment to be made on time if we receive it or it is postmarked on the next business day.

Instalment payments due dates
Your instalment payments for 2014 are due March 15, June 15, September 15, and December 15, 2014. When a due date falls on a Saturday, a Sunday, or a holiday recognized by the CRA, they consider your payment to be paid on time if they receive it or if it is postmarked on the next business day.
Your payment will be considered paid on one of the following dates:
  • Payments you make in person at your financial institution are considered paid on the date stamped on your INNS3 receipt.
  • Payments you send by mail are considered paid on the date you mail them.
  • Payments you make through your financial institution’s Internet or telephone banking services are considered paid when your financial institution credits us with your payment.
  • Post-dated cheques and payments you make by pre-authorized debit are considered paid on the negotiable date

Canada Child Tax Benefit payment dates
Benefits are paid over a 12-month period from July of one year to June of the next year. Generally, payments are made on the 20th of each month or, if your annual entitlement is less than $240, we will send it all in one payment on July 20th.

Universal Child Care Benefit payment dates
Generally, UCCB payments are made on the 20th of each month. By default, payments are issued by cheque but they can also be directly deposited into your account at a financial institution.

RRSP contribution deadline

  • RRSP –March 1, 2013 is the deadline for contributing to an RRSP for the 2012 tax year. December 31 of the year you turn 71 years of age is the last day you can contribute to your own RRSP.
  • RDSP – The deadline for opening an RDSP, making contributions and applying for the matching Grant and the income-tested Bond for the 2012 contribution year is December 31, 2012.
  • Home Buyers’ Plan – You have to buy or build the qualifying home before October 1 of the year after the year of withdrawal. For more information, see Conditions for participating in the HBP.
  • Lifelong Learning Plan – The student must have received a written offer to enrol before March of the year after you withdraw funds from your RRSPs.

GST/HST
The personalized GST/HST return (Form GST34-2) will show the due date at the top of the form as part of the preprinted personal information. The due date of your return is determined by your reporting period.

Canadian Tax Deadlines 2013-2014

 

Important dates for Individuals

Tax return filing due dates

Employees à The 2012 personal tax return is due April 30, 2013
Self-employed à If you or your spouse carried on a business the 2012 personal tax return is due
June 15, 2013. (If you have tax owing the payment still has to be made by April 30th)
Deceased personsà The legal representative of the estate of an individual who dies in 2012, will
have to file a tax return. The due date depends on the date of death and if the individual carried on a
business.

Balance owing due dates

Your balance owing is due no later than April 30, 2013. When a due date falls on a Saturday, a
Sunday, or a holiday recognized by the CRA, we consider your payment to be made on time if we
receive it or it is postmarked on the next business day.

Instalment payments due dates

Your instalment payments for 2013 are due March 15, June 15, September 15, and December 15,
2013.
When a due date falls on a Saturday, a Sunday, or a holiday recognized by the CRA, we consider
your payment to be paid on time if we receive it or if it is postmarked on the next business day.
Your payment will be considered paid on one of the following dates:
  • Payments you make in person at your financial institution are considered paid on the date stamped on your INNS3 receipt.
  • Payments you send by mail are considered paid on the date you mail them.
  • Payments you make through your financial institution’s Internet or telephone banking services are considered paid when your financial institution credits us with your payment.
  • Post-dated cheques and payments you make by pre-authorized debit are considered paid on the negotiable date

Canada Child Tax Benefit payment dates

Benefits are paid over a 12-month period from July of one year to June of the next year. Generally,
payments are made on the 20th of each month or, if your annual entitlement is less than $240, we
will send it all in one payment on July 20th.

Universal Child Care Benefit payment dates

Generally, UCCB payments are made on the 20th of each month. By default, payments are issued by
cheque but they can also be directly deposited into your account at a financial institution.

RRSP contribution deadline

RRSP –March 1, 2013 is the deadline for contributing to an RRSP for the 2012 tax year. December 31 of the year you turn 71 years of age is the last day you can contribute to your own RRSP.

RDSP – The deadline for opening an RDSP, making contributions and applying for the matching
Grant and the income-tested Bond for the 2012 contribution year is December 31, 2012.
Home Buyers’ Plan – You have to buy or build the qualifying home before October 1 of the year
after the year of withdrawal. For more information, see Conditions for participating in the HBP.
Lifelong Learning Plan – The student must have received a written offer to enrol before March of
the year after you withdraw funds from your RRSPs.

GST/HST

The personalized GST/HST return (Form GST34-2) will show the due date at the top of the form as
part of the preprinted personal information. The due date of your return is determined by your
reporting period.