Key Tax Deadlines for Canadian Small Businesses and Individuals in 2025

Staying aware of critical tax deadlines is essential for maintaining compliance and avoiding penalties. Here are the important dates to mark on your calendar for 2025:

Personal Income Tax

RRSP Contribution: Feb 28, 2025 (for 2024 deductions).

Filing Deadline: Apr 30, 2025 (self-employed: Jun 15, 2025).

Payment Deadline: Apr 30, 2025 (even for self-employed).

Corporate Income Tax

Filing Deadline: Six months after fiscal year-end (e.g., Dec 31, 2024 → Jun 30, 2025).

Payment Deadline: Two months after fiscal year-end (three for CCPCs).

GST/HST

Monthly/Quarterly Filers: One month after the reporting period ends.

Annual Filers (Non-Individuals): Three months after fiscal year-end.

Annual Filers (Individuals): Payment: Apr 30, 2025; Filing: Jun 15, 2025.

Payroll Remittance

Regular Remitters: 15th of the following month.

Quarterly Remitters: Apr 15, Jul 15, Oct 15, Jan 15.

Instalment Payments (Individuals)

Due: Mar 15, Jun 15, Sep 15, Dec 15, 2025.

T4 and T5 Returns

Filing Deadline: Feb 28, 2025.

Underused Housing Tax (UHT)

Filing and Payment: Apr 30, 2025.

Note: When a due date falls on a Saturday, Sunday, or public holiday recognized by the CRA, your return or payment is considered on time if received or postmarked on or before the next business day.

For comprehensive details and any updates, please refer to the Canada Revenue Agency’s official website.