\n<\/p>\n
Return\/ Form Type<\/strong><\/p>\n<\/td>\n Taxpayer Type<\/strong><\/p>\n<\/td>\n Due date of filing or payment<\/strong><\/p>\n<\/td>\n<\/tr>\n\n \n \n T1 Returns<\/strong><\/td>\n Self-employed individuals or those whose spouses or common-law partners are self-employed<\/td>\n \n \n
\n Other individuals<\/td>\n \n \n
\n Deceased individuals where the date of death is before November 1, 2024<\/td>\n \n \n
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\n Deceased individuals where the date of death is on or after November 1, 2024<\/td>\n \n \n
\n Non-resident individuals with a Canadian filing obligation (Section 216\/217 returns)<\/td>\n \n \n
\n T2 Corporate Tax returns<\/strong><\/td>\n For corporations having a December 31, 2024 calendar year-end<\/td>\n \n \n
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\n For corporations having a non-calendar year-end<\/td>\n \n \n
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\n T3 Trust returns<\/strong><\/td>\n Inter-vivos trusts (required to have a calendar year-end)<\/td>\n Return due 90 days after the trust\u2019s year-end on March 31, 2025<\/td>\n<\/tr>\n \n Testamentary trusts and Non-resident trusts with a filing obligation in Canada (not required to have a calendar year-end)<\/td>\n Return due no later than 90 days after the trust\u2019s year-end date<\/td>\n<\/tr>\n \n T4, T4A-NR, T5<\/strong><\/td>\n \u2013<\/td>\n Due on Feb 28, 2025<\/td>\n<\/tr>\n \n NR4 Non-Resident information returns<\/strong><\/td>\n For an estate or trust<\/td>\n Return due 90 days after the trust\u2019s year-end on March 31, 2025<\/td>\n<\/tr>\n \n Other taxpayers<\/td>\n Return due on March 31, 2025<\/td>\n<\/tr>\n \n T5013 Partnership returns<\/strong><\/td>\n \n \n
Return due on March 31, 2025<\/td>\n<\/tr>\n \n Where partners are corporate partners (not including professional corporations)<\/td>\n Return due five months after the end of the taxation year of the partnership<\/td>\n<\/tr>\n \n All other cases<\/td>\n Earlier of:<\/p>\n \n
\n T1134 Information return relating to foreign affiliates<\/strong><\/td>\n For individuals and other taxpayers having December 31, 2024 as year-end<\/td>\n Return due on October 31, 2025<\/td>\n<\/tr>\n \n For other taxpayers with a taxation year beginning in 2024<\/td>\n Return due no later than 10 months after the year-end<\/td>\n<\/tr>\n \n T1135 Foreign income verification statement<\/strong><\/td>\n Self-employed individuals or those whose spouses or common-law partners are self-employed<\/td>\n Return due on June 15, 2025*<\/b><\/td>\n<\/tr>\n \n Other individuals<\/td>\n Return due on April 30, 2025<\/td>\n<\/tr>\n \n For corporations having a December 31, 2024 calendar year-end<\/td>\n Return due on June 30, 2025<\/td>\n<\/tr>\n \n For corporations with a non-calendar year-end<\/td>\n Return due no later than six months after the end of the corporation\u2019s taxation year<\/td>\n<\/tr>\n \n \n \n
Return due on March 31, 2025<\/td>\n<\/tr>\n \n Partnerships where partners are corporate partners (not including professional corporations)<\/td>\n Return due five months after the end of the taxation year of the partnership<\/td>\n<\/tr>\n \n All other partnerships<\/td>\n Earlier of:<\/p>\n \n
\n Inter-vivos trusts with December 31, 2024 year-end<\/td>\n Return due on or before March 31, 2025<\/td>\n<\/tr>\n \n Testamentary trusts<\/td>\n Return due no later than 90 days after the trust\u2019s year-end date<\/td>\n<\/tr>\n \n T106 Information return of non-arm\u2019s length transactions with non-residents<\/strong><\/td>\n Self-employed individuals or those whose spouses or common-law partners are self-employed<\/td>\n Return due on June 15, 2025*<\/b><\/td>\n<\/tr>\n \n Other individuals<\/td>\n Return due on April 30, 2025<\/td>\n<\/tr>\n \n For corporations having a December 31, 2024 calendar year-end<\/td>\n Return due on June 30, 2025<\/td>\n<\/tr>\n \n For other corporations<\/td>\n Return due no later than six months after the end of the corporation\u2019s taxation year<\/td>\n<\/tr>\n \n \n \n
Return due on March 31, 2025<\/td>\n<\/tr>\n \n Partnerships where partners are corporate partners (not including professional corporations)<\/td>\n Return due five months after the end of the taxation year of the partnership<\/td>\n<\/tr>\n \n All other partnerships<\/td>\n Earlier of:<\/p>\n \n
\n Inter-vivos trusts with December 31, 2024 year-end<\/td>\n Return due on or before March 31, 2025<\/td>\n<\/tr>\n \n Testamentary trusts and Non-resident trusts with a filing obligation in Canada<\/td>\n Return due no later than 90 days after the trust\u2019s year-end date<\/td>\n<\/tr>\n \n UHT-2900 Underused Housing Tax Return and Election form<\/strong><\/td>\n Certain taxpayers<\/a> owning a residential property in Canada<\/td>\n \n \n
\n Form T661 Scientific research and experimental development (SR&ED)<\/strong><\/td>\n Self-employed individuals<\/td>\n Form due no later than 12 months after the filing due date of T1<\/td>\n<\/tr>\n \n Corporations (except for non-profit SR&ED corporations)<\/td>\n Form due no later than 12 months after the filing due date of T2 or 18 months from the end of the taxation year<\/td>\n<\/tr>\n \n Non-profit SR&ED corporations<\/td>\n Form due no later than six months after the end of the corporation\u2019s taxation year<\/td>\n<\/tr>\n \n Partnerships<\/td>\n Form due no later than 12 months after the earliest of all filing due dates for each member\u2019s income tax return deadline for the tax year in which the partnership\u2019s fiscal period ends.<\/td>\n<\/tr>\n \n Trusts<\/td>\n Form due no later than 12 months after the filing due date of T3<\/td>\n<\/tr>\n \n RC312 Reportable Transaction and Notifiable Transaction Information return<\/strong><\/td>\n Every person or entity for whom a tax benefit results from the reportable transactions or the person who enters into the reportable transaction on behalf of that person<\/td>\n Information return due 90 days from the earlier of:<\/p>\n \n
\n RC313 Reportable uncertain tax treatment<\/a> (RUTT) Information return<\/strong><\/td>\n For corporations having December 31, 2024 year-end that are required to disclose RUTT<\/td>\n Information return<\/a> due no later than June 30, 2025<\/td>\n<\/tr>\n \n For corporations with a non-calendar year-end that are required to disclose RUTT<\/td>\n Information return due no later than six months after the end of the taxation year<\/td>\n<\/tr>\n \n Schedule 130 (or information<\/a> to be contained therein) for entities having interest and financing expenses or interest and financing revenues under EIFEL<\/strong><\/td>\n For corporations having December 31, 2024 year-end<\/td>\n Information return due on June 30, 2025<\/td>\n<\/tr>\n \n For corporations with non-calendar year-end<\/td>\n Information return due within 6 months after the end of the corporation\u2019s taxation year<\/td>\n<\/tr>\n \n Trusts<\/td>\n Information return due within 90 days after the trust\u2019s tax year-end.<\/td>\n<\/tr>\n \n Partnerships where partners are either trusts, professional corporations or a combination thereof including tax-shelter partnerships<\/td>\n Information return due on March 31, 2025<\/td>\n<\/tr>\n \n Partnerships where partners are corporate partners (not including professional corporations)<\/td>\n Information return due five months after the after the end of the partnership\u2019s fiscal period<\/td>\n<\/tr>\n \n All other partnerships<\/td>\n Earlier of:<\/p>\n \n
\n Digital Services Tax<\/strong><\/td>\n Foreign or domestic businesses that meet the filing requirement for any one of the 2022, 2023, or 2024 calendar years<\/td>\n Return due on June 30, 2025<\/td>\n<\/tr>\n \n GloBE Information return (GIR) for Global Minimum Tax<\/a> (GMT)<\/strong><\/td>\n If the Ultimate parent entity (UPE) or designated filing entity files GIR outside Canada and that jurisdiction has a qualifying competent authority agreement with Canada<\/td>\n Return is not required to be filed in Canada. Each Canadian entity of the multinational enterprise (MNE) group must notify the CRA of the identity and jurisdiction of the filing entity.<\/td>\n<\/tr>\n \n If the UPE or designated entity is located in Canada or there is no qualifying competent authority agreement with the relevant foreign jurisdiction<\/td>\n \n \n