Important Deadlines: 2025 tax Returns & Information Returns
The 2025 tax season is on the horizon, and it’s time to begin preparing to file your 2025 tax returns, which are due in 2026.
Understanding the deadlines is critical to staying compliant and avoiding penalties or interest. Key dates—including the start of the filing season, payment deadlines, and final submission dates—are essential for managing your tax responsibilities effectively.
Start organizing your records early, stay informed about tax law changes, and consult a tax professional if needed. Meeting these deadlines will help ensure a smooth, on-time filing process and allow you to meet your obligations without unnecessary stress.
Good news! We can prepare both Canadian and US tax returns at the same time from the same office.
Canada – Important Tax Filing Deadlines (2025 Tax Year)
Individuals – Residents of Canada
| Filing / Description | DEADLINE (YYYY/MM/DD) |
|---|---|
| T1 | |
| — Individual income tax return for 2025 (including those who moved to or out of Canada during 2025) | 2026/04/30 |
| T1 (Self-Employed) | |
| — Individual income tax return for self-employed individuals and/or their spouses (payment still due April 30) | 2026/06/15 |
| Income Tax Payment | |
| — Individuals, including self-employed individuals, balance owing payment | 2026/04/30 |
| RRSP Contribution | |
| — First 60 days of 2026 for the 2025 tax year (for emigrants: within 60 days of emigration) | 2026/03/02 |
Individuals – Non-Residents of Canada
| Filing / Description | DEADLINE (YYYY/MM/DD) |
|---|---|
| Section 216 | |
| — Non-residents with Canadian rental income (NR6 approved) – filing deadline | 2026/06/30 |
| Section 216 (CCA Recapture) | |
| — Section 216 return for recapture of CCA on disposed Canadian rental properties | 2026/04/30 |
| Section 216 – Tax Payment | |
| — Tax payment deadline for non-residents with rental income | 2026/04/30 |
| Section 216.1 | |
| — Non-Resident Actors – filing deadline | 2026/04/30 |
| Section 216.1 (Self-Employed) | |
| — Non-Resident Actors – filing deadline for self-employed individuals | 2026/06/15 |
| Section 216.1 – Tax Payment | |
| — Non-Resident Actors – tax payment deadline (including self-employed) | 2026/04/30 |
| Section 217 | |
| — Section 217 election return – filing deadline | 2026/06/30 |
| Section 217 – Tax Payment | |
| — Section 217 election return – balance owing payment | 2026/04/30 |
Businesses – Corporations (Canada)
| Filing / Description | DEADLINE |
|---|---|
| T2 – CCPC Filing | |
| — Corporate income tax return – filing deadline from fiscal year-end | 6 months after FYE |
| T2 – CCPC Payment | |
| — Corporate income tax payment due from fiscal year-end | 3 months after FYE |
| T2 – Other Corporations (Filing) | |
| — Corporate income tax return – non-CCPC corporations | 6 months after FYE |
| T2 – Other Corporations (Payment) | |
| — Corporate income tax payment – non-CCPC corporations | 2 months after FYE |
| GST/HST & Payroll | |
| — GST/HST returns, payroll deductions, and other withholdings | Variable |
| Installments | |
| — Income tax and GST/HST installments | Variable |
Information Returns – Canada
| Filing / Description | DEADLINE |
|---|---|
| T4 / T4A / T5 / T4A-NR | |
| — Information slips and summaries | 2026/03/02 |
| NR4 | |
| — Information return for payments to non-residents | 2026/03/31 |
| T5018 | |
| — Construction contract payments | 6 months after reporting period |
| T1135 | |
| — Foreign Income Verification Statement | Due with tax return |
| T1134 | |
| — Controlled and non-controlled foreign affiliates | 10 months after tax year-end |
| T3 | |
| — Trust income tax return | 3 months after trust year-end |
| T5013 (Individuals) | |
| — Partnership return – all partners are individuals | 2026/03/31 |
| T5013 (Corporations) | |
| — Partnership return – all partners are corporations | 5 months after FYE |
| T106 (Individuals) | |
| — Transfer pricing information return | 2026/04/30 |
| T106 (Corporations) | |
| — Transfer pricing information return | 6 months after tax year-end |
| RC4649 | |
| — Country-by-country reporting | 12 months after tax year-end |
Maroof HS CPA Professional Corporation provides comprehensive Income tax preparation and planning services for individuals and businesses.
U.S. Deadlines for 2025 Tax Returns
Many individuals and businesses can apply for an extension. An extension normally allows 6 months to file the underlying tax return or information return. 1040, 1040NR, 1065 and 1120s are eligible for extensions. When an extension is granted for the underlying tax return, it also allows extension for the information returns that are filed along with those tax returns.
For example, an individual filing a 1040 can extend for 6 months by filing an extension before the original due date of 04/15. This will extend the deadline for the information returns, such as 547,1 as well. Extensions must be filed. It’s always better to consult your cross-border tax preparer or the US tax professional.
Individuals – U.S. Residents
| Filing / Description | DEADLINE (YYYY/MM/DD) |
|---|---|
| Form 1040 | |
| — U.S. citizens, resident aliens, and green card holders living in the U.S. | 2026/04/15 |
| Tax Payment / Extension (Form 4868) | |
| — Deadline to pay taxes and request extension (extension applies to filing only) | 2026/04/15 |
| Form 1040 (Abroad) | |
| — U.S. citizens or residents living in Canada (verify with cross-border advisor) | 2026/06/15 |
| Form 3520-A | |
| — Foreign trust information return (substantial penalty risk) | 2026/03/16 |
| Form 8833 | |
| — Treaty-based position disclosure | Same as tax return |
| Form 5471 | |
| — Foreign corporation information return | Same as tax return |
| Form 8621 | |
| — PFIC / QEF information return | Same as tax return |
| FinCEN 114 (FBAR) | |
| — Foreign bank account reporting (automatic extension) | 2026/10/15 |
Individuals – U.S. Non-Residents
| Filing / Description | DEADLINE (YYYY/MM/DD) |
|---|---|
| Form 1040-NR | |
| — Received U.S. wages subject to withholding | 2026/04/15 |
| Form 1040-NR | |
| — Did not receive U.S. wages subject to withholding | 2026/06/15 |
| Form 1040-NR (Extension) | |
| — Extended filing deadline | 2026/10/15 |
| Form 8833 | |
| — Treaty-based position disclosure | Same as tax return |
| Closer Connection Statement | |
| — Snowbirds (attached to Form 1040-NR) | Same as Form 1040-NR |
U.S. Resident Entities
| Filing / Description | DEADLINE |
|---|---|
| Form 1120 | |
| — U.S. domestic corporations | 15th day of 4th month after FYE |
| Form 1120-S | |
| — U.S. S corporations | 2026/03/16 |
| Form 1065 | |
| — U.S. partnerships / LLCs treated as partnerships | 15th day of 3rd month after FYE |
| Forms 8804 / 8805 | |
| — Partnership withholding returns | 2026/03/16 |
| Form 5472 | |
| — Disregarded entities (substantial penalty risk) | Same as income tax return |
U.S. Non-Resident Entities
| Filing / Description | DEADLINE |
|---|---|
| Form 1120-F | |
| — Canadian corporation with a U.S. office or place of business (Permanent Establishment) | 15th day of 4th month after FYE |
| Form 1120-F (No Office) | |
| — No U.S. office or place of business (follow EIN letter carefully) Office is casually used term here, technical term is Permanent Establishment | 15th day of 6th month after FYE |
| Form 5472 | |
— Foreign-owned U.S. disregarded entities. Those who own Single-member LLC’s organized in the United States should be mindful of the April 15, 2026, deadline. Ignoring 5472 alongwith proforma 1120 fo such LLC’s can result in a US$25,000 penalty. | Same as Form 1120-F |
| Form 1065 | |
| — U.S. partnerships / LLCs treated as partnerships | 15th day of 3rd month after FYE |
| Forms 8804 / 8805 | |
| — Partnership withholding returns | 2026/03/16 |
Maroof HS Cross Border Tax Professional Corporation provides a full-scale U.S. Income tax service for Individuals and Businesses. Get in touch with us and experience the expert cross-border tax services in a smooth and frictionless manner.
