Important Dates

January 31, 2022

• Pay interest on employee or shareholder loans due to corporations

February 28, 2022

• T4 slips and summary information returns filings
• T5 slips and summary information returns filings
• NR4 return filings
• RRSP contributions
• Payment of balance of Non-CCPC corporate taxes with calendar year-ends
• T737-RCA slips and summary information returns filings

March 15, 2022

• Payment of first individual’s income tax installment

March 31, 2022

• T3 trusts and estate returns filings
• WSIB annual return filings
• T5013 partnership annual information return filings
• GST return annual filings for other than individuals
• Payment of balance of CCPC corporate taxes with calendar year-ends

April 30, 2022

• Employees T1 personal income tax return filings and tax payment
• S. 216 non-resident income tax return filings (NR6) and tax payment
• Payments of individual self employed professionals and business owners taxes and GST

June 15, 2022

• Filings of individual self employed professional and business owners T1 personal tax and HST returns
• Payment of second individuals income tax installment

June 30, 2022

• Corporate T2 income tax returns filings for calendar year-end corporations
• S. 216 non-resident income tax return filings (approved NR6)
• T5018 statement of contract payments for calendar year filings
• Deadline for payment of accrued salaries and director’s fees

September 15, 2022

• Payment of third individuals income tax installment

September 30, 2022

• Last date for individuals to utilize their HBP RRSP withdrawal

December 15, 2021

• Payment of last individuals income tax installment

December 31, 2021

• Sale of capital property to trigger capital gains & losses
• Make donations
• Purchase tax shelters , Accrued salaries, director’s fees, and dividends

Quarterly

Last day of month

• HST payments
• Personal tax installments

Monthly

Last day of following month

• WSIB payments

Last day of month

• Corporate tax installments

The 15th of each month

• ETD (Employee payroll tax deductions) payments