Last day of February
Due date for production of summaries and T-4, T-5
and Statements 1 and 3.
March 1 (or February 29 if leap year)
Deadline to contribute to your RRSP.
Deadline for repayment of Home Buyers' Plan (HBP) and Home
and Lifelong Learning Plan (LLP) repayments.
Deadline to file your summary with the CSST.
Deadline for filing returns for individuals who do not have business
Deadline for payment of balance of tax for all individuals.
Deadline for filing tax returns for individuals with business income, who have
and their spouses.
10th of the month
1st remittance from the employer if the average monthly deductions are between $15,000
and 50 000$
(for remuneration after the 15th day of the previous month).
On the 15th of the month
Remittance from the employer if the monthly deductions are less than $15,000
(For remuneration of the previous month).
On the 25th of the month
2nd remittance from the employer if the average monthly deductions are between
15,000 and $50,000 (For remuneration before the 16th day of the previous month).
Three days after the pay period
if average monthly deductions are greater than $50,000.
Last day of the month
Corporation's instalment payment (last day of the current month).
First instalment payment for individuals.
Second instalment for individuals.
Third instalment for individuals.
Final instalment payment for individuals.
Remittance of withholding taxes
Employers with monthly deductions of less than $1,000 have the option of remitting their
have the option of remitting on a quarterly basis:
For deductions made during the January to March quarter.
For deductions made during the April to June quarter
For deductions made during the July to September quarter
For deductions made during the October to December quarter
Two months after the corporation's fiscal year end, the balance of federal and provincial taxes
and provincial taxes must be paid (at the federal level, certain Canadian-controlled private corporations
controlled private corporations have a three-month deadline).
Six months after the corporation's year-end, tax returns and financial statements must be
and financial statements must be submitted to the Ministère du revenu du Québec
and the Canada Revenue Agency.