Resources
A collection of key deadlines, rules, and links to help you stay on top of your obligations — without the jargon.
| Filing / Payment | Who It Applies To | Deadline |
|---|---|---|
| T2 Corporate Tax Return | All incorporated businesses | 6 months after fiscal year end. Tax owing due 2 months after year end (3 months for CCPCs eligible for small business deduction). |
| T4 Slips & Summary | Any business with employees | February 28 each year (for the prior calendar year) |
| HST/GST Filing — Annual | Businesses filing annually | 3 months after fiscal year end. Payment due same date. |
| HST/GST Filing — Quarterly | Businesses filing quarterly | 1 month after each quarter end |
| HST/GST Filing — Monthly | Businesses filing monthly | 1 month after each month end |
| Payroll Remittances | All businesses with employees | 15th of the following month (regular remitters). Frequency varies by payroll size. |
| Corporate Tax Instalments | Corporations owing $3,000+ in tax | Monthly or quarterly depending on prior year taxes. First instalment due end of first month of fiscal year. |
| T5018 — Subcontractor Payments | Businesses in construction paying subcontractors | 6 months after fiscal year end |
Note: Deadlines may shift when they fall on a weekend or holiday. Always confirm current dates with the CRA or your accountant. This table is for general guidance only.
You must register for HST/GST once your total taxable revenues exceed $30,000 in a single calendar quarter, or in four consecutive quarters. Once you cross this threshold you have 29 days to register. Voluntary registration before $30,000 is also an option and can benefit some businesses.
If you're registered for HST, you can claim back the HST you paid on business expenses through Input Tax Credits. This is one of the key benefits of registration — tracking your ITCs correctly can result in significant refunds or reductions to what you owe.
If you pay anyone as an employee — including yourself as owner-manager — payroll obligations apply. This includes deducting CPP, EI, and income tax from each paycheque, remitting these to the CRA on schedule, and issuing T4 slips by February 28 each year.
As an incorporated business owner, you can pay yourself a salary, dividends, or a combination of both. Each has different tax implications for both you personally and your corporation. The right mix depends on your overall income, RRSP room, and corporate tax position.
The CRA requires you to keep all business records for a minimum of 6 years from the end of the tax year they relate to. This includes invoices, receipts, bank statements, contracts, and payroll records. Digital records are acceptable if they are complete and accessible.
If you have customers or suppliers in the United States, additional rules apply — including potential US sales tax obligations, W-9 or W-8BEN forms, and foreign income reporting. Canadian businesses earning US revenue may also have US filing obligations depending on the nature of the work.
CRA's secure online portal for incorporated businesses. Manage HST filings, payroll accounts, corporate tax, and correspondence with CRA in one place. Every incorporated business should have this set up.
Open CRA →Register your business number, HST/GST account, payroll account, and import/export account through CRA's Business Registration Online portal.
Register →CRA's official calculator for figuring out CPP, EI, and income tax deductions for any pay period. Useful for verifying payroll before processing.
Open Calculator →Register, update, or dissolve your Ontario corporation or business name through the provincial registry. Required for Ontario incorporations and annual returns.
Open Registry →File your HST/GST returns directly with the CRA online through their Netfile system. Faster than paper filing and confirmations are immediate.
File HST →The CRA's official page listing all current filing and payment due dates for businesses — including corporate tax, HST, payroll remittances, and information returns.
View CRA Payroll →The most widely used cloud accounting platform in Canada and the US. Strong payroll integration, bank feeds, and HST filing. Good for most small businesses.
Try QuickBooks →Clean interface, strong reporting, and excellent multi-currency support for businesses with cross-border clients. Popular with professional services firms.
Try Xero →Free accounting software for freelancers and very small businesses. Good for basic invoicing, expense tracking, and financial reporting without a monthly fee.
Try Wave →Not sure where to start?