Ramesh Gupta Professional Corporation

January 15 – December payroll remittance
February 15 – January payroll remittance
February 28 – T4 and T5 filing deadline
March 15 – February payroll remittance
March 15 – Personal income tax instalment
March 31 – NR4 filing deadline
March 31 – Family Trust filing deadline
April 15 – March payroll remittance
April 30 – Personal Income Tax Return (regular deadline and interest charges begin for self-employed)
May 15 – April payroll remittance
June 15 – May payroll remittance
June 15 – Personal Income Tax Return deadline for self-employed (penalty deadline only)
June 15 – Personal income tax instalment
July 15 – June payroll remittance
August 15 – July payroll remittance
September 15 – August payroll remittance
September 15 – Personal income tax instalment
October 15 – September payroll remittance
November 15 – October payroll remittance
December 15 – November payroll remittance
December 15 – Personal income tax instalment

Corporate Tax Return
- interest starts 2 months post year-end for corp’s not eligible for SBD
- interest starts 3 months post year-end for CCPC’s
- tax return due 6 months post year end
- instalments due at end of each month
GST
- if an annual filer return is due 3 months post year-end
- if monthly/quarterly filer its due 1 month after quarter
Capital Tax
- quarterly instalments are due on the 15th day of the 3rd, 5th, 9th and 12th calendar month after the calendar month in which the current taxation year begin

Office