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HST
Annual
Proprietor: Jan. - Dec. Due April. 30.
Corporation: Due 3 months after period end date.
Quarterly
Due the month following the period end date.
Monthly
Due the month following the period end date.
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ETD
Regular Remittance
Due on the 15th of the following month.
Threshold (average monthly withholding amount of $15,000.00 - 49,999.99).
1st - 15th : Due by 25th of the month.
16th - end of month : Due by the 10th of the following month.
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EHT (First $450,000.00 is exempt)
Annual
Payroll between $450,000 - 600,000 is due by March 15th of the following year.
Payroll is over $600,000 is due by March 15th of the following year.
Monthly
When payroll is over $600,000, monthly payments are required on amount over $450,000 by the 15th of the following month.
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ROE
To be issued within 5 calendar days after the end of the pay period.
T4's, T4A’s, T5's
Due by February 28th of the following year.
T3's
Due by March 31st of the following year.
Corporate Tax Return / Charitable Information Return
Return is due 6 months after the year end.
Payment is due 3 months after the year end.
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Personal Tax Return and payments
Individual
Due by April 30th of the following year.
Business
Return is due by June 15th of the following year.
Payment is due by April 30th of the following year.
Non-Resident Withholding Tax
Payments due by the 15th of the following month.
Return due by March 31st of the following year.
Statement of Contract Payments (T5018's)
Due 6 months after the reporting period.
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