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Deadlines and Penalties

Filing of Returns

1

Federal and Quebec

General
Self-employed person and spouse

April 30

June 15

Final Payment of Tax

2  

Federal and Quebec

General
Self-employed person and spouse

April 30
April 30

Late Filing Penalty 

   

Federal and Quebec 

 

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 Quebec

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 Quebec 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. Quebec residents must make their cheque or  

money order payable to the Minister of Revenue of Quebec. The return and payment  

must be sent to the Quebec Revenue Agency. For Quebec 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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