Filing Due Dates:

Generally, your return has to be filed on or before April 30.

Note: If you file your return after April 30, your GST/HST credit, Canada Child Tax Benefit (including those payments from certain related provincial or territorial programs), and Old Age Security benefit payments may be delayed.

Self-employed persons

If you or your spouse or common-law partner carried on a business your return has to be filed on or before June 15. However, if you have a balance owing, you still have to pay it on or before April 30.

Instalment Payments:

Your installment payments are due March 15, June 15, September 15, and December 15.

When a due date falls on a Saturday, a Sunday, or a holiday recognized by the CRA, your payment is considered to be paid on time if it is postmarked on the next business day.

Late-Filing Penalty:

If you owe taxes, and do not file your return on time, CRA will charge a late-filing penalty.

The penalty is 5% of your balance owing, plus 1% of your balance owing for each full month that your return is late, to a maximum of 12 months. The penalties DOUBLE if you file late and owe twice in a 3 year time frame.