112 /
Other Selected Federal Filing Deadlines
Notes
(1) The tax year-end of an inter vivos trust is December 31, except for a mutual fund trust that
elects to have a December 15 year-end. The tax year-end of a testamentary trust must end
within 12 months of the day the person dies. A public trust is also required to disclose
certain information in prescribed form by the following filing deadlines: within 60 days after
the end of the taxation year, or where the public trust is, at any time in the taxation year,
a public investment trust, within 67 days after the end of the calendar year in which the
taxation year ends.
Type of Return
Filing Deadline
Payer Information Returns (T4, T4A,
T4A-NR, T5)
On or before the last day of February
following the calendar year to which the
information slips apply
If the business or activity has been discontinued,
no later than 30 days after the discontinuance
Trust Income Tax and Information
Return
1
(Federal T3 and Québec
TP-646-V), including related
slips and summaries
Within 90 days of trust’s year-end
90 days after a testamentary trust’s wind-up or
discontinuance
Partnership Information Return
2
(T5013), including related schedules
Where all members are corporations, no
later than five months from the end of the
partnership’s fiscal period
Where all members are individuals (including
trusts), no later than March 31 of the
calendar year following the year in which the
partnership’s fiscal period ended
Where the partnership is a tax shelter, no later
than March 31 of the calendar year following
the year in which the partnership’s fiscal period
ended
In any other case, the earlier of these two dates
If the business or activity of the partnership
has been discontinued, the earlier of 90 days
after the discontinuance or the date that the
partnership would otherwise have to file
Non-profit Organization
Information Return (T1044)
Within six months of NPO’s year-end
Tax Shelter Information
Return (T5003)
On or before the last day of February of the
year following the year in which any tax-
sheltered interests were sold by the promoter to
an investor
If the tax shelter business or activity has been
discontinued, no later than 30 days after the
discontinuance
Current as of May 3, 2013
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