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Tax Due Dates in 2014
January 30 ---> Deadline for interest payments on employee loans for the previous year
February 28 ---> T4 (RL1), T4A, T5* (RL3) filing deadline
March 3 (60 days after Dec 31, March 1 is a Saturday) ---> RRSP contribution deadline
March 15 ---> First personal income tax installment for 2014
March 15 ---> EHT annual return and payment of tax owing
March 31 (90 days after Dec 31) ---> General trust return deadline including T3 slips and summary
March 31 (90 days after Dec 31) ---> NR4 filing information
March 31 ---> T5013 Partnership information return due where all the members of the partnership are individuals
April 15 ---> U.S. income tax return filing deadline for U.S. citizens or residents residing in the U.S
April 30 ---> Balance of tax due and income tax returns filing deadline for all individuals other than those eligible to file by June 15
June 16 (June 15 is a Sunday) ---> Self-employed individuals filing deadline as well as their spouse or common-law partner (taxes due April 30)
June 16 (June 15 is a Sunday) ---> Second personal income tax installment for 2014
June 16 (June 15 is a Sunday) ---> U.S. income tax returns for U.S. citizens or residents residing and working outside of the U.S
June 30 T5018 – Statement of Contract Payments due for construction companies with a December 31 year ends
Corporate Taxes
Payment of income taxes
Canadian controlled private companies (CCPC) earning business or professional income are required to pay their federal and Ontario income taxes by the third month following their year end, after which interest is charged, unless the taxable income of all the associated corporations for their last tax year ending in the previous calendar year exceeds the total of their business limit for those tax years. For these companies, including those incorporated in 2013 with a December 31, 2013 year end, federal and Ontario taxes are due before March 31, 2014, after which interest charges start (the current interest rate is 5% per annum). For all other companies, income taxes are due by the second month following year end, after which interest is charged.
Filing of tax returns
Corporate income tax returns are due within six months of the company’s year end, after which late filing penalties are charged. Penalties are calculated based on unpaid taxes on date of filing.
Installments
Income tax installments for the 2014 fiscal year of a company are calculated based on either income taxes owing from the 2013 year or estimated to be owing in 2014. In many cases, corporate income tax installments are required to be remitted monthly starting the first month following year end. This may be the case even for newly incorporated companies in 2013 which may not be filing their tax returns for the first time until later in 2014.
Failure to make timely and appropriate levels of income tax installments will result in interest charges (and possibly penalties) levied to the company.
January 30 ---> Deadline for interest payments on employee loans for the previous year
February 28 ---> T4 (RL1), T4A, T5* (RL3) filing deadline
March 3 (60 days after Dec 31, March 1 is a Saturday) ---> RRSP contribution deadline
March 15 ---> First personal income tax installment for 2014
March 15 ---> EHT annual return and payment of tax owing
March 31 (90 days after Dec 31) ---> General trust return deadline including T3 slips and summary
March 31 (90 days after Dec 31) ---> NR4 filing information
March 31 ---> T5013 Partnership information return due where all the members of the partnership are individuals
April 15 ---> U.S. income tax return filing deadline for U.S. citizens or residents residing in the U.S
April 30 ---> Balance of tax due and income tax returns filing deadline for all individuals other than those eligible to file by June 15
June 16 (June 15 is a Sunday) ---> Self-employed individuals filing deadline as well as their spouse or common-law partner (taxes due April 30)
June 16 (June 15 is a Sunday) ---> Second personal income tax installment for 2014
June 16 (June 15 is a Sunday) ---> U.S. income tax returns for U.S. citizens or residents residing and working outside of the U.S
June 30 T5018 – Statement of Contract Payments due for construction companies with a December 31 year ends
Corporate Taxes
Payment of income taxes
Canadian controlled private companies (CCPC) earning business or professional income are required to pay their federal and Ontario income taxes by the third month following their year end, after which interest is charged, unless the taxable income of all the associated corporations for their last tax year ending in the previous calendar year exceeds the total of their business limit for those tax years. For these companies, including those incorporated in 2013 with a December 31, 2013 year end, federal and Ontario taxes are due before March 31, 2014, after which interest charges start (the current interest rate is 5% per annum). For all other companies, income taxes are due by the second month following year end, after which interest is charged.
Filing of tax returns
Corporate income tax returns are due within six months of the company’s year end, after which late filing penalties are charged. Penalties are calculated based on unpaid taxes on date of filing.
Installments
Income tax installments for the 2014 fiscal year of a company are calculated based on either income taxes owing from the 2013 year or estimated to be owing in 2014. In many cases, corporate income tax installments are required to be remitted monthly starting the first month following year end. This may be the case even for newly incorporated companies in 2013 which may not be filing their tax returns for the first time until later in 2014.
Failure to make timely and appropriate levels of income tax installments will result in interest charges (and possibly penalties) levied to the company.
