Meeting Canada Revenue Agency (CRA) deadlines is essential to avoid penalties and interest charges. This checklist provides the key due dates for individuals and businesses, primarily for the 2024 tax year filing in 2025.
Note: If a due date falls on a weekend or public holiday, it is extended to the next business day. For 2025, the self-employed filing deadline is extended to June 16, 2025, because June 15 falls on a Sunday.
Key Dates for Individuals (2024 Tax Year)
February 24, 2025: Earliest day to file online.
March 3, 2025: RRSP contribution deadline.
April 30, 2025:
Filing deadline for most individuals.
Payment deadline for taxes owed (all individuals, including self-employed).
Filing deadline for Underused Housing Tax (UHT).
June 16, 2025: Filing deadline for self-employed individuals and their spouse/common-law partner (payment still due April 30).
Key Dates for Businesses (2024 Tax Year)
February 28, 2025: Deadline to file T4, T4A, and T5 information returns.
April 30, 2025: Payment deadline for GST/HST annual filers with a December 31 fiscal year-end (filing due June 16).
Corporate Income Tax (T2)
Filing Deadline: Six months after your tax year-end.
Balance-Due Date: Generally two months after the tax year-end, or three months for a CCPC claiming the small business deduction.
GST/HST Filing and Payment (based on reporting period)
Monthly/Quarterly Filers: Due one month after the end of the reporting period.
Annual Filers: Due three months after the fiscal year-end.
Instalment Payments for 2025 Tax Year
General deadlines for individuals and the self-employed who must pay by instalments are:
March 17, 2025
June 16, 2025
September 15, 2025
December 15, 2025
Corporation instalment dates vary.
For more information and to view all your specific deadlines, use your personal CRA My Account or My Business Account.