Contract payments
Construction
Generally, the T5018 information return for the period ending April 30 is due October 30. When a due date falls on a Saturday, a Sunday, or a public holiday, your return is due the next business day. This return consists of the slips T5018, Statement of Contract Payments, and of the form T5018, Summary of Contract Payments.
Government
You have to file the T1204 information return by March 31 of the year following the calendar year to which the return applies. If March 31 falls on a Saturday, Sunday or public holiday, your return is due the next business day.
For more information, see Contract Payment Reporting System (CPRS).
Corporate income tax
When to file - File your T2 return by the allowed timeline.
Filing deadline - T2 corporate tax return has to be received on time.
GST/HST
Filing your GST/HST return
Individual income tax (self-employment)
File your income tax return by June 15 if you have self-employment income or if you are the spouse or common-law partner of someone who has such income, unless the expenditures of the business are primarily the cost or capital cost of tax shelter investments. However, you have to pay any balance owing by April 30, to avoid interest charges. When a due date falls on a Saturday, a Sunday, or a public holiday, we consider your payment to be paid on time or your return to be filed on time, if we receive it or if it is postmarked on the next business day.
Partnerships
Most partnerships will file a partnership information return by March 31. If March 31 falls on a Saturday, Sunday, or public holiday, we will consider the Partnership Information Return to be filed on time if you deliver it on, or if the postmark on the envelope is, the first working day after the due date.
However, there are exceptions. For more information, see Guide for the Partnership Information Return and Information Circular IC89-5R Partnership Information Return, and its Special Release.
Information returns, slips and summaries
- RRSP contribution return
The due date for filing the return for a contribution year is May 1st of the year in which the contribution year ends. For example, the 2006 contribution return is due by May 1st, 2007.
- T4 and T4A information returns
File your T4 and T4A returns by the last day of February each year. If the last day of February is a Saturday or Sunday, your information return is due the next business day. For more information on completing or filing your T4 and T4A slips and summaries, see Completing and filing information returns.
- T5 information return
You have to file your 2004 T5 information return before March 1.
If you end your business or activity, you have to file a return for the year or part-year no later than 30 days after the date the business or activity ended.
Send the recipients' copies of the T5 slips to their last known address or deliver them in person. You have to do this on or before the day you have to file the T5 information return. For more information, see Guide T5 - Return of Investment Income.
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