Guides

Canadian tax deadlines, explained.

Plain-English answers for accounting and bookkeeping firms: what's due, when, and how to keep every client on track.

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Canadian tax deadlines: the year-round calendar

Every recurring CRA deadline an accounting or bookkeeping firm tracks: T1, T2, GST/HST, payroll remittances, T4/T5 slips and instalments, with the rule behind each date.

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T2 corporation tax return: filing and payment deadlines

When a T2 is due: six months after year end, with the balance owing due two or three months after. Penalties, the CCPC rule, and how to manage T2 dates across many clients.

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T1 personal tax return deadline

T1 returns are due April 30, or June 15 for self-employed people, but any tax owing is still due April 30. Penalties and the weekend rule explained.

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GST/HST filing deadlines: monthly, quarterly and annual

How often a GST/HST registrant files depends on annual revenue, and the due date follows. Monthly and quarterly returns, annual filers, sole proprietors, and late penalties.

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CRA payroll remittance deadlines

When an employer must remit source deductions: regular, quarterly and accelerated schedules, what decides which one applies, and the penalties for remitting late.

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T4, T4A, T5 and T3 slip filing deadlines

T4, T4A and T5 information returns are due the last day of February; T3 slips follow 90 days after the trust's year end. What is covered, and who must file.

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Tax instalment deadlines

Individuals pay instalments on March 15, June 15, September 15 and December 15. Who must pay them, the three calculation options, and how corporations differ.

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How to track every client's tax deadlines

From spreadsheets to software: how Canadian accounting and bookkeeping firms track CRA deadlines across dozens or hundreds of clients without missing one.

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Practice management software for Canadian accounting firms

A buyer's guide for Canadian accountants and bookkeepers: CRA deadline handling, client portal, data residency, pricing models and the questions to ask before you choose.

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Canadian data residency for accounting firms

Why Canadian accounting firms ask where client data is stored, what residency does and doesn't cover, and the questions to put to any software vendor.

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RRSP contribution deadline

RRSP contributions for a tax year can be made until 60 days into the next year. The March 1 deadline, how the limit works, and the penalty for over-contributing.

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CRA late-filing penalties and interest

What the CRA charges for late T1, T2, GST/HST and payroll remittances, how interest works, and how to ask for penalty relief.

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A month-end close checklist for bookkeepers

The steps a bookkeeper runs every month, in the order that avoids rework: reconciliations, accruals, payroll and GST/HST checks, review and lock.

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Tax season checklist for accounting firms

A month-by-month plan for the Canadian tax season: slips in February, April 30, the June 15 self-employed deadline and what to do before each.

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New client onboarding checklist

What to collect, sign and set up when a new client joins your firm, so their deadlines, documents and billing are right from day one.

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GST/HST small supplier threshold

The $30,000 small supplier threshold: when a business must register for GST/HST, when it can register voluntarily, and why many choose to.

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Guides for Canadian accountants: CRA deadlines, filing rules and firm tips · Clerra