Tax memo: 2012 Annual tax filing and remittance deadlines for corporations

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Memo No. 2012-02

In addition to filing annual income and capital tax returns (due six months1 following each taxation year end), Canadian corporations may be required to meet several other Canadian annual filing and remittance deadlines. Some of the more common compliance requirements to be considered at this time of year are outlined in this tax memo. Other filing requirements (e.g., T4A information return to report certain benefits to shareholders) also may apply.

Failure to meet these requirements may result in the assessment of penalties and/or interest for non-compliance, late filing or late remittance. A waiver may be obtained in certain circumstances. Read this tax memo to learn more about filing requirements.




Some of the compliance requirements discussed in this Tax memo also apply to individuals, trusts and partnerships. Key filing deadlines for corporations, as well as for individuals, trusts and partnerships, are summarized in Tax facts and figures (page 40). Deadlines falling on holidays or weekends may be extended to the next business day.


1 However, the financial institutions capital tax filing and payment deadline for Saskatchewan is the last day of the 6th month after the year end (e.g., June 30, 2012, for a December 15, 2011 year end). The payment deadline for Manitoba, New Brunswick, Newfoundland and Labrador, Nova Scotia and Prince Edward Island financial institutions capital tax purposes is six months after the year end.