CRA deadline guides
References for Canadian accounting firms. Each guide links to CRA sources and explains what to verify on the client file.
T2 filing and balance-due deadlines
Filing dates, the two-month balance rule and the conditional three-month CCPC rule.
GST/HST filing and payment deadlines
Monthly, quarterly and annual reporting periods, including the individual annual-filer exception.
Payroll remittance deadlines
Regular, quarterly and accelerated remitter schedules.
T4 and T5 slip deadlines
Annual information returns, distribution dates and what to check before filing.
These guides are general references, not tax advice. Verify the client’s circumstances and current CRA guidance before relying on a date.