Important deadlines for 2023
Please note that these are the deadlines applicable to most taxpayers. Some of the information returns may not be included here. For up-to-date information, please always follow the deadlines communicated to you by your tax preparer or contact at the firm.
Disclaimer: You must check the reporting requirement and filing deadlines as applicable to you with your tax accountant. The below information is for general and informational purposes.
Canadian Tax Filing and Payment Deadlines
Individual Taxpayers
The below deadlines are for taxpayers who have filing requirements with Canada Revenue Agency (CRA).
| T1 – Individual income tax return for 2022 | May 01, 2023 |
| T1 – Individual income tax return for 2022 – For self-employed individuals and/or their spouses | June 15, 2023 |
| Individuals – Income tax payment, including self-employed individuals | May 01, 2023 |
| Section 216 income tax returns (non-residents with Canadian rental income) NR6 approved – filing deadline | June 30, 2023 |
| Section 216 income tax returns – for CCA recapture on disposed of properties | May 01, 2023 |
| Section 216 income tax returns (non-residents with Canadian rental income) – tax payment deadline | May 01, 2023 |
| Section 216.1 income tax returns (non-resident Actors) – filing deadline | May 01, 2023 |
| Section 216.1 income tax returns (non-resident Actors) – filing deadline – Self-employed | June 30, 2023 |
| Section 216.1 income tax returns (non-resident Actors) – tax payment deadline, including self-employed | May 01, 2023 |
| Section 217 Income tax returns – filing deadline | June 30, 2023 |
| Section 217 Income tax returns – balance owing payment | May 01, 2023 |
| UHT-2900 – Underused Housing Tax Return for affected owners (Including exemptions) – filing and tax payment. *(First year relief: no penalties and interest if filed and paid before October 31, 2023) Update: Further extended until April 30, 2024. | May 01, 2023* |
| Information slips filing deadline – Self-employed individuals | February 28, 2023 |
| RRSP Contribution – first 60 days of 2023 for the tax year 2022 | March 01, 2023 |
| For installments, please consult the information shared at the time of tax preparation | Variable |
Corporations
| Information Returns: T4, T4A, T5, T4A-NR | February 28, 2023 |
| Information Returns: NR4 | March 31, 2023 |
| Information Returns: T5018 (construction contract payments) – filing due date from reporting period | 6 months |
| Corporate income tax return – CCPC – filing from the fiscal year-end date | 6 months |
| Corporate income tax return – CCPC – payment due from the fiscal year-end date | 3 months |
| All other corporations – Corporate income tax return due | 3 months |
| All other corporations – Corporate income tax payment due | 2 months |
| UHT-2900 – filing and payment due **Extended until April 30, 2024 | May 01, 2023** |
| GST/HST Returns, payroll source deductions, and other withheld amounts follow the corporation-specific schedule | Variable |
| Installments both income tax and GST/HST, follow the instructions of the tax preparer or CRA-issued schedule | Variable |
International Information Returns
| T1135 – Foreign assets verification statement | Due with Tax Return |
| T1134 – Controlled and non-controlled foreign affiliates | Within 10 months of the tax year-end |
| T106 – Transfer pricing – Individuals | Individual T1 deadline |
| T106 – Transfer pricing – Corporations | 6 months after the tax year-end |
| RC4649 – Country-by-country report | 12 months after tax year-end |
U.S. Tax Filing Deadlines
Please note that these are the deadlines for most people. Some information returns, forms, or tax returns, not mentioned here, may have different deadlines. Always consult your tax preparer to determine the correct filing dates.
| 1040 – U.S. resident aliens, citizens, and green card holders living in the U.S. to file a tax return or an extension | April 18, 2023 |
| Deadline to pay taxes and file extensions (file the form to request an extension) | April 18, 2023 |
| 1040 – for U.S. citizens and residents, who are Canadian tax residents and abode in Canada (Verify with your tax advisor please) | June 15, 2023 |
| Extended deadline for properly requested extensions *****California storm victims have an automatic extension until November 16, 2023. Special extensions for the taxpayers affected by the attacks in Israel are listed here. | October 16, 2023**** |
| Form 3520-A filing deadline for certain TFSA, and RESPs holders, or any other applicable trust and gift filings | March 15, 2023 |
| To make treaty-based positions on form 8833 | Same as the tax return |
| FinCen 114 FBAR Filings – default April 18th with an automatic extension | October 16, 2023 |
| 1040-NR filers – received U.S. wages subject to withholding | April 18, 2023 |
| 1040-NR filers – did not receive U.S. wages subject to withholding | June 15, 2023 |
| 1040-NR filers – extended deadline (request extension) | October 16, 2023 |
| A closer connection statement for snowbirds, attach to 1040NR | same as 1040NR |
| Canadian corporation filing 1120F | 15th day of the 4th month after fiscal year end (FYE) |
| Canadian corporation filing 1120F, with no office or place of business (be careful, follow instructions on EIN Letter) | 15th day of 6th month after FYE |
| Form 5472 for U.S. LLCs treated as disregarded entities | same as the 1120F deadline |
| U.S. Partnerships or U.S. LLCs treated as partnerships- 1065 (for extension check with your cross-border accountant if 7004 can be filed) | 15th day of 3rd month |
| 8804, and 8805 for partnerships | March 15th (extensions possible) |
