In order to help you plan accordingly, we have compiled the important 2023 reporting deadlines that are required by the Canadian federal government, the Quebec provincial government and the US.
FEDERAL AND QUEBEC DEADLINES
| January 10 | Deadline for final deduction at source remittances on 2022 salaries and benefits for employers who are accelerated remitters (twice monthly) |
| January 16 | Deadline for final deduction at source remittances on 2022 salaries and benefits for monthly remitters |
| January 30 | Deadline for interest payments on spousal or employee loans for the previous year |
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February 28 - Québec February 28 - Federal |
Deadline to file T4 (RL-1), T4A, T5 (RL-3), RL-31 and summaries |
| March 1 | Deadline for RRSP contributions for 2022 |
| March 15 | First personal income tax instalment for the current year |
| March 15 | Deadline to file the Déclaration annuelle des salaires for CNESST |
| March 15 | Deadline to file the Employers' Health Tax annual return (Ontario) |
| 90 days after year-end | Trust return filing deadline including T3 slips and summary |
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March 31 - Québec March 31 - Federal |
Filing deadline for NR4, Statement of Amounts Paid or Credited to Non-Residents |
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March 31 - Québec March 31 - Federal |
Deadline to file the Reconciliation Form with WSIB (Ontario) |
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March 31 - Québec March 31 - Federal |
Deadline to file T5013, Statement of Partnership Income (or five months after the end of the partnership's fiscal period if all members are corporations) |
| April 30 | Balance of GST and QST due for sole proprietorships with an annual reporting period |
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May 1 - Québec May 1 - Federal |
Balance of tax due for individuals and income tax returns filing deadline for individuals other than those eligible to file by June 15 |
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June 15 - Québec June 15 - Federal |
Income tax returns filing deadline for self-employed individuals as well as their spouse or common-law partner (taxes due May 1, 2023) |
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June 15 - Québec June 15 - Federal |
Second personal income tax instalment for the current year |
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June 15 - Québec June 15 - Federal |
Deadline for sole proprietorships to file their annual GST and QST returns |
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September 15 - Québec September 15 - Federal |
Third personal income tax instalment for the current year |
| End of October-beginning of November | Reception of the Décision de classification CNESST – you have 30 days to make a request for a revision if you do not agree with your classification or if a modification is required |
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December 15 - Québec December 15 - Federal |
Fourth personal income tax instalment for the current year |
| 6 months after corporation's year-end | Filing deadline for T106, Information Return of Non-Arm's Length Transactions with Non-Residents (total transactions over $1M) |
| 6 months after entity's year-end | Filing deadline for T5018, Statement of Contract Payments, by individual, partnership, trust or corporation in the construction business making payments to subcontractors |
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Taxation years beginning after 2020: 10 months after reporting person's year-end |
Deadline to file T1134, Information Return Related to Controlled and Not-Controlled Foreign Affiliates |
| 18 months after corporation's year-end | Deadline for filing T661, Scientific Research and Experimental Development (SR&ED) Claim |
| 1 month after last day of reporting period | Filing deadline and due date for balances due for GST and QST returns of registrants with monthly or quarterly reporting periods |
| 3 months after last day of reporting period | Filing deadline and due date for balances due for GST and QST returns of registrants with an annual reporting period (except individuals with a December 31 year-end and business income for income tax purposes) |
T1135 – Foreign Income Verification Statement
The 2023 reporting deadline for filing form T1135 corresponds to the filing deadline of the individual, corporation, partnership or trust return.
CORPORATION INCOME TAX RETURNS
| 2 or 3 months after year-end |
The federal balance due date for corporate income taxes is two months after the end of the tax year. The balance due date is three months if the following conditions apply: - the corporation was a Canadian controlled private corporation throughout the tax year; - the corporation claims the small business deduction (SBD) for the tax year or was allowed the SBD in the previous tax year; and - the total of the taxable income of ALL the associated corporations for their last tax year ending in the previous calendar year does not exceed the total of their business limits for those tax years. For Quebec, the balance due must be paid two months after the corporation's year-end in all cases. |
| 6 months after year-end | Deadline for filing corporation income tax returns for federal and Quebec |
U.S. DEADLINES
| January 17 | Fourth personal income tax instalment for the previous year (2022) |
| January 31 | Deadline to file Form 1099-MISC, Form 1099-NEC Nonemployee Compensation, and Form 1099-G for certain government payments |
| January 31 | Deadline to file Form W-2 and to give employees their copies |
| March 15 | Deadline to file Form 3520-A, Reporting information on foreign trust activities (for a December year-end) |
| March 15 (2 1/2 months after year-end) | Deadline to file a 2022 calendar year 1065 partnership return |
| April 18 | Deadline to file Form 1120 for a December year-end U.S. corporation, and Form 1120-F for a December year-end foreign corporation with an office or place of business in the U.S. (Form 7004 can be filed to request a 6-month extension to file) |
| April 18 | Deadline to file income tax returns for U.S. citizens or residents, and deadline to remit any balance due for all U.S. people whether resident or not |
| April 18 | Filing deadline for 2022 calendar-year estate/trust tax returns or extensions to file |
| April 18 | Deadline for individuals to file Form 4868, Application for Automatic Extension of Time to File U.S. Individual Income Tax Return, and remit any balance due for the previous year |
| April 18 | First personal income tax instalment for the current year |
| June 15 | Filing deadline for income tax returns for U.S. citizens or residents residing and working outside of the U.S. (automatic extension to file) |
| June 15 | Deadline to file Form 8840, Closer connection exception statement for individuals meeting the substantial presence test in the U.S. |
| June 15 | Second personal income tax instalment for the current year |
| June 15 | Deadline to file Form 4868, Application for Automatic Extension of Time to File U.S. Individual Income Tax Return, for a 4-month extension to file for U.S. citizens residing outside of the U.S. but balance of tax due must be remitted by April 18 |
| June 15 | Filing deadline for Form 1120-F for a December year-end foreign corporation with no office or place of business in the U.S. (15th day of the 6th month after year-end) (Form 7004 can be filed to request a 6-month extension to file) |
| September 15 | Third personal income tax instalment for the current year |
| October 2 | Deadline to file 2022 calendar-year estate/trust tax returns if an extension has been filed |
| October 16 | Deadline to file Form 1120 for a December year-end U.S. corporation with extension to file, and Form 1120-F for a December year-end foreign corporation with an office or place of business in the U.S. with extension to file |
| October 16 | FBAR filing deadline for U.S. citizens or residents |
| October 16 | Extended deadline for personal income tax returns if Form 4868 is filed |
| December 15 | Filing deadline for Form 1120-F for a December year-end foreign corporation with no office or place of business in the U.S. with extension to file |
