Filing Deadlines

February 28, 2023

T4 and T5 information slips for 2022

March 31, 2023

Trust information slips (T3s) for 2022
HST annual returns for corporations with Dec. 31 year-ends

May 1, 2023

Personal tax returns for 2022 (except for the self-employed and their spouses)

June 15, 2023

Personal tax returns for 2022 for the self-employed and their spouses
HST 2022 annual returns for self-employed individuals
US 2022 tax filing deadline for citizens living outside the US

October 15, 2023

US 2022 FBAR filing – note this is an automatic extension – no formal requests are required.

INCOME TAX Payment Deadlines

2022 Personal Tax – May 1, 2023

All taxpayers – balance of tax due for 2022 to avoid additional interest and/or penalties.

2023 Personal Income Tax Installments

(Required, if your 2022 tax balance due was greater than $3,000)
March 15, 2023
June 15, 2023
September 15, 2023
December 15, 2023

GST/HST Payment Deadlines

May 1, 2023

Balance of 2022 GST/HST due for sole proprietors aka self-employed GST/HST registrants.

2023 HST Installments

(Required if your business is registered to collect HST, is an annual filer and had a prior year balance due greater than $3,000)

May 1, 2023
July 31, 2023
October 31, 2023
January 31, 2024

NOTE: Final payment of amounts owing in excess of installments paid is due on April 30, 2024

It is the responsibility of the business owner to know if installments are required. CRA will not necessarily notify you but will be quick to charge interest if installments were not paid when required.

Other Important Dates

March 1, 2023

Last day to contribute to an RRSP for a deduction on your 2022 tax return.

March 15, 2023

Last day to contact us and arrange to prepare your 2022 tax return and receive the early discount offered.