| Sole Proprietorships and Partnerships | |
| Monthly, by the 15th | Remit the payroll deductions along with your portion of CPP and EI. |
| Last day of February | File your T4 and T4A slips along with the related Summary form. |
| March 15 | First installment payment of tax and CPP contributions for self-employed. |
| March 31 | Partnerships must file a partnership information return. |
| April 30 | File your T1 personal income tax and benefit return for the previous year. Pay any tax amounts owing (regardless if self-employed or not). Self-employed individuals and their spouses/common-law partner have until June 15th to file their returns. |
| June 15 | Second installment payment of tax and CPP contributions for self-employed.
For self-employed, T1 personal income tax and benefit return is due. |
| September 15 | Third installment payment of tax and CPP contributions for self-employed. |
| December 15 | Fourth installment payment of tax and CPP contributions for self-employed. |
| Corporations | |
| Last day of February | File your T4 and T4A slips along with the related Summary form. |
| Monthly | Remit the payroll deductions along with your portion of CPP and EI. |
| Monthly | Pay installments of the current-year taxes, by the last day of each month. |
| 2 months from your taxation year-end | The balance of the corporation tax payable is due. |
| 3 months from your taxation year-end | For corporations claiming the small business deduction, the balance of the corporation tax payable is due. |
| 6 months from your taxation year-end | File T2 Corporation Income Tax return no later than 6 months after the corporation’s year-end. |
(source: CRA. Important Dates)
