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Filing and Payment Deadlines
Filing Deadline
Payment Deadline
Federal
Corporate income
tax returns
1
Returns are due within six
months after year-end
The balance of taxes payable is
due within two months after
year-end
For certain CCPCs, the deadline is
extended to three months
2
Alberta
Corporate income
tax returns
Returns are due (and must
be received) within six
months after year-end
The balance of taxes payable is
due within two months after
year-end
For certain CCPCs, the deadline is
extended to three months
3
Québec
Corporate income and
capital tax returns
Returns are due within six
months after year-end
The balance of taxes payable is
due within two months after
year-end
The same applies to the balance
of the compensation tax
4
Other provinces
Capital tax returns
Returns are due within six
months after year-end
The balance of taxes payable is
due within six months after
year-end
5
Federal
Notice of Objection
6
Form T400A or equivalent
letter must be filed
within 90 days from the
date of mailing of the
Notice of Assessment or
Reassessment
Large corporations must remit one-
half of the disputed amount within
90 days of the date of mailing
of the Notice of Assessment or
Reassessment
Provincial
Notice of Objection
7,8
Prescribed form or
equivalent letter must be
filed within 90 days
(30 days for Saskatchewan)
from the date of mailing of
the Notice of Assessment
or Reassessment
Some provinces require the
payment of the amount in dispute
even though a Notice of Objection
has been filed
Current as of September 30, 2013
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