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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