Individuals (T1)

• File by: April 30 each year (for the prior tax year). If April 30 falls on a weekend or CRA-recognized holiday, the return is on time if received the next business day.

• Pay by: April 30 (same rule about weekends/holidays).

• Why file early: Helps avoid interest/penalties and prevents interruptions to benefits/credits (e.g., GST/HST credit, CCB).

Self-employed (you or your spouse/partner carried on a business)

• File by: June 15 (or the next business day if June 15 falls on a weekend/holiday).

• Pay by: April 30—even if you file in June.

Non-residents – NR4 information return

• File NR4 slips & summary by: March 31 of the following year (or the next business day if March 31 is a weekend/holiday). For estates/trusts, no later than 90 days after the trust’s year-end if different.

• Remit Part XIII (non-resident) tax: CRA must receive the remittance on or before the 15th day of the month following the month you paid or credited the amount.

Notes

• When any due date lands on a Saturday, Sunday, or CRA-recognized holiday, the next business day applies.

• For the upcoming cycle: the filing deadline for the 2025 individual return will be April 30, 2026.