Tax return filing due dates in 2007

Generally, your return for 2006 has to be filed on or before April 30, 2007.

Note
If you file your return after April 30, 2007, 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 in 2006 (other than a business whose expenditures are primarily in connection with a tax shelter), your return for 2006 has to be filed on or before June 15, 2007. However, if you have a balance owing for 2006, you still have to pay it on or before April 30, 2007. For details of how to make your payment, see line 485.

Deceased persons
If you are the legal representative (the executor, administrator, or liquidator) of the estate of an individual who died in 2006, you may have to file a return for 2006 for that individual. Get Guide T4011, Preparing Returns for Deceased Persons, for details about your filing requirements and options. The due date for the final return will depend on the date of death and whether or not the deceased or his or her spouse or common-law partner carried on a business in 2006.

Note
If you received income in 2006 for a person who died in 2005 or earlier, do not file an individual return for 2006 for that income on behalf of that person. However, you may have to file a T3 Trust Income Tax and Information Return for the estate.

Click here to find out the due date for filing a deceased person's final return.

Service dates

• February 6 - 2006 General Income Tax and Benefit Packages for a province or territory available at post offices in that province or territory
• February 12 - First day for using Netfile or Telefile

Related topics

• Getting a tax return
• Completing a tax return
• Sending a tax return