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Deadlines and Penalties
Filing of Returns
1
Federal and Québec
General
Self-employed person and spouse
April 30
June 15
Final Payment of Tax
2
Federal and Québec
General
Self-employed person and spouse
April 30
April 30
Late Filing Penalty
Federal and Québec
Federal
—Second occurrence
5% plus 1% per complete month while failure
continues (not exceeding 12 months) of
unpaid tax
10% plus 2% per complete month while
failure continues (not exceeding 20 months)
of unpaid tax
Notice of Objection
Federal and Québec
Later of:
(i) one year after filing deadline, or
(ii) 90 days after Notice of Assessment
Filing and Payment Deadlines and Penalties—
Personal Tax Returns
Notes
(1) Federal and Québec personal income tax returns must be filed on or before April 30 of
the following year. Self-employed individuals with professional income or income from an
unincorporated business and their spouses/partners have until June 15 of the following year
to file their returns.
Where an individual dies, the final personal income tax return must generally be filed on or
before the regular filing deadline for the year or six months after the death of the individual,
whichever is later.
(2) The final tax balance owing for all individuals, regardless of the filing deadline, must be paid
by April 30 of the following year. If the due date falls on a Saturday, Sunday or public holiday,
the payment must be received by the Canada Revenue Agency (CRA) or be postmarked by
the next business day. Québec residents must make their cheque or money order payable
to the Minister of Revenue of Québec. The return and payment must be sent to the Québec
Revenue Agency. For Québec purposes, if the due date falls on a Sunday or public holiday,
then the deadline is extended to the next business day.
The final tax balance owing on the federal personal income tax return of an individual who
has died must be paid by April 30 of the following year, or six months after the death of the
individual, whichever is later.
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Current as of September 30, 2013