• www.canada.ca/en/revenue-agency.html - Canada Revenue Agency
• www.fin.gov.on.ca - Ontario Ministry of Finance
• www.ic.gc.ca - Industry Canada
• www.corporationscanada.ic.gc.ca - Corporations Canada
• www.servicecanada.gc.ca - Service Canada
• www.wsib.on.ca - WSIB
• www.labour.gov.on.ca - Ontario Ministry of Labour

February 28th

• Filing deadline – T4, T4A, T5 slips and summary information returns
• Payment deadline – final corporate tax balance due for non-CCPCs with calendar year-ends

February 29th or March 1st

• RRSP contributions deadline

March 31st

• Filing deadline – partnership annual information return (T5013
• Filing deadline – trusts having a calendar year-end (T3)
• Payment deadline – final corporate tax balance due for most CCPCs with calendar year-ends
• Filing deadline –GST/HST annual return for other than self-employed
• Filing deadline – Non-Resident Tax Withholding, Remitting, and Reporting (NR4) return

April 30th

• Filing deadline – Canadian personal income tax return (other than self-employed)
• Filing deadline – Canadian personal income tax return (other than self-employed)
• Payment deadline – final tax balance due for individual and self-employed
• Payment deadline –GST/HST balance due for individual and self-employed

June 15th

• Second quarter personal tax installment due
• Filing deadline – Canadian personal income tax return (self-employed)
• Filing deadline –GST/HST annual return for self-employed

June 30th

• Filing deadline – Corporate income tax returns for calendar year-end corporations

September 15th

• Third quarter personal tax installment due

December 15th

• Fourth quarter personal tax installment due

Late T1, T2, T3 income tax return filings

• Penalty – 6% of unpaid tax plus 1% of unpaid tax for each complete month to a maximum of 12 months

Late HST return filings

• Penalty – 1% of any unpaid tax plus 0.25% for each complete month the return is outstanding, to a maximum of 12 months (total penalty maxes at 4%)

Late HST and income tax payments

• Interest – T-Bill rate plus 4%

Late T3, T4, T5, NR4 & T5018 information return filings

• Penalty – greater of $100 or $10-$75/day times the number of days (to a maximum of 100 days)

Late T5013 information return filings

• Penalty – $25/day to a maximum of $2500

Dislclaimer – The above list is not exhaustive. Tax laws are subject to change and this website may not have the latest information. Prior to making any decisions, please feel free to contact us or visit CRA website for latest information.

General

• Last year’s tax return (if this is our first year)
• Last year’s Notice of Assessment (NOA)
• Details of changes to personal status – marriage, separation, birthdates, children birthdates, new address, telephone number, disabilities, death
• Amounts paid by tax installments

T-Slips

• T4 Employment income
• T5 Interest or dividends
• T3 Mutual fund income
• T600 Canada Savings Bond interest
• T4OAS Old Age Security (age 65)
• T4A(P) Canada or Quebec Pension
• T4A Pension, retiring allowance, scholarships
• T4RIF Registered Retirement Income Fund
• T4RSP Withdrawal from a RRSP
• T5007 Workers compensation, social assistance
• T5013 Partnership income
• T4E Employment Insurance Benefits
• T4PS Profit Sharing Plan

Deductions

• RRSP contribution slips
• Professional fees or union dues (if not on T4)
• Donations to Charities
• Medical expenses (drugs, dental, glasses, therapy, private health plan premiums)
• Summarize by family member and exclude any amounts reimbursed
• Child care information
• Child activity expenses (max $500 per child under 16)
• Tuition fees (post-secondary)
• Interest on money borrowed to earn investment income
• Safety deposit box (if you own investments)
• Investment management fees
• Public transit monthly passes
• Labour sponsored tax credits
• Spousal or child support paid
• Political contribution receipts

Investments (excluding RRSP accounts)

• Stocks – Capital gains summary report (from broker) or transaction slips/details
• Mutual Funds – Annual statement showing gains/losses For all investments sold, switched or exchanged during the year
• Real estate sales – agreement of purchase and sale (for both original purchase and sale)

Other

• Spousal or child support received
• Property tax or rent paid (if family net income < $40,000)
• Employment expenses (auto / supplies / home office) (form T2200 required – signed by employer)
• Moving expenses (T1M) if you moved 40 km closer to new place of work
• RRSP Home buyer information
• Details of any foreign income

Home Office

Electricity, heat, water, maintenance & repairs, insurance, mortgage interest, % use of home for business

Vehicle Expenses

Fuel, insurance, license & registration, maintenance & repairs, parking, total kms driven for business and personal

Rental Properties

Details of owners/partners, gross revenue, advertising, interest, maintenance & repairs, office expenses, property taxes, travel costs, utilities.

• Personal income tax returns for the last 3 years
• Mailing Address
• Notices of Assessment / Reassessment for the past 3 years
• Schedule of unused losses (capital, non-capital, business)
• Copy of Will, death certificate, probate certificate, probate certificate and list of assets submitted for probate.
• Copy of Power of Attorney
• Terminal Return (if already filed)
• T Slips
• Investment Statements – bank and/or broker
• RRSP and RRIF Statements
• Bank Statements
• Documentation on any properties in the trust and activity on those properties
• Documentation on assets or businesses in foreign countries
• CPP death benefit information