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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