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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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