Staying on top of Canada’s tax deadlines helps avoid penalties, interest, and delays in refunds or benefits. Here’s a detailed breakdown of key filing and payment deadlines for 2025 across different taxpayer types.
1. Individuals & Self‑Employed
For most Canadians, the deadline to file their 2024 T1 Income Tax & Benefit Return and pay any taxes owing is **April 30, 2025** :contentReference[oaicite:0]{index=0}. Self-employed individuals (and their spouse/common-law partner) have until **June 15, 2025** to file—but any balance owing must still be paid by April 30 :contentReference[oaicite:1]{index=1}.
- Filing deadline for most: **April 30, 2025**
- Self‑employed and partner: **June 15, 2025** (June 16 if June 15 is a weekend) :contentReference[oaicite:2]{index=2}
- Payment due: **April 30, 2025**, regardless of filing extension :contentReference[oaicite:3]{index=3}
- Instalment dates: **March 15**, **June 15**, **September 15**, **December 15, 2025** :contentReference[oaicite:4]{index=4}
- Capital gains relief deadline: **June 2, 2025** for filing without penalty/interest if T1 includes capital gains :contentReference[oaicite:5]{index=5}
2. Corporations (T2 Returns)
Corporations must file their T2 return within **six months** of their fiscal year-end :contentReference[oaicite:6]{index=6}. For corporations with a December 31 year-end:
- Filing deadline: **June 30, 2025** :contentReference[oaicite:7]{index=7}
- Tax balance payment: due **two months** post fiscal year-end, unless a CCPC claiming the small business deduction—then three months :contentReference[oaicite:8]{index=8}
- Instalment payments: monthly or quarterly depending on tax owing :contentReference[oaicite:9]{index=9}
Additionally, in 2025, the CRA deferred some corporate tax payments to **June 30** instead of April 2 due to tariff-related relief :contentReference[oaicite:10]{index=10}.
3. Trusts (T3 Returns)
Trusts with a calendar year-end (inter-vivos trusts) must file their T3 return and pay by **March 31, 2025** :contentReference[oaicite:11]{index=11}. Testamentary and non-resident trusts follow the same 90-day-after-year-end rule.
Capital-gains-reporting trusts get extra time: **May 1, 2025** to file without penalties or interest :contentReference[oaicite:12]{index=12}.
4. Information Slips (T4, T4A, T5, T5013, NR4)
Employers and financial institutions must file slips by:
- **February 28, 2025** – T4, T4A, T4A-NR, T5, T5013 :contentReference[oaicite:13]{index=13}
- Extended deadline to **March 7, 2025** for some employers due to CRA relief :contentReference[oaicite:14]{index=14}
- NR4 (non-resident): **March 31, 2025** for most estates/trusts :contentReference[oaicite:15]{index=15}
5. Instalment & Remittance Schedules
Individuals required to pay instalments follow quarterly dates: **Mar 15**, **Jun 15**, **Sep 15**, **Dec 15, 2025** :contentReference[oaicite:16]{index=16}.
Businesses remitting GST/HST and payroll withholdings must follow monthly, quarterly, or annual remittance schedules based on their revenue or withholding amounts :contentReference[oaicite:17]{index=17}.
6. Other Important Filing Dates
- RRSP deadline: **March 1, 2025** to deduct for 2024 :contentReference[oaicite:18]{index=18}
- Trust T3 slips issuance: **March 31, 2025**, matching trust return filing date :contentReference[oaicite:19]{index=19}
- UHT return: Due **April 30, 2025** for properties held on December 31 :contentReference[oaicite:20]{index=20}
7. What Happens When Deadlines Fall on Weekends or Holidays?
If a filing date falls on a Saturday, Sunday, or holiday, CRA generally considers it on time if received or postmarked by the next business day :contentReference[oaicite:21]{index=21}.
8. Strategic Tips & Key Considerations
- File returns on time even if you can’t pay: This avoids late-filing penalties (5% + 1% per month), even though interest accrues on unpaid balances :contentReference[oaicite:22]{index=22}.
- Use NETFILE-certified software: Opens February 24, 2025, and supports current and 10 previous years returns :contentReference[oaicite:23]{index=23}.
- Explore CRA relief for capital gains: Eligible taxpayers enjoy penalty and interest deferral until June 2 or May 1, 2025 :contentReference[oaicite:24]{index=24}.
- Monitor CRA announcements: Additional relief or deferrals may be announced in response to emergencies or economic conditions.
9. Summary Table of Key Deadlines
| Taxpayer / Return Type | Filing Deadline | Payment Due |
|---|---|---|
| Individuals (T1) | Apr 30, 2025 | Apr 30, 2025 |
| Self‑employed (T1) | Jun 15, 2025 | Apr 30, 2025 |
| Individuals with capital gains | Jun 2, 2025 | Apr 30, 2025 |
| Corporations (calendar year) | Jun 30, 2025 | Mar 31 or Apr 30, 2025* |
| Trusts (inter-vivos) | Mar 31, 2025 | Mar 31, 2025 |
| Slip issuers (T4/T5/T5013) | Feb 28, 2025 | Feb 28, 2025 |
*Corporate tax balance for CCPC due 3 months post fiscal year-end; others due 2 months.
10. Final Thoughts
Canada’s tax system has distinct filing and payment deadlines depending on your situation—whether you’re an individual, self-employed, business, or trust. Knowing the key dates—and using electronic filing, pre-payments, and CRA’s deferrals—can help you stay compliant, avoid penalties, and ensure timely refunds or credits.
As deadlines approach, consult CRA’s official resources and your professional advisor to confirm follow-up actions and any special relief offerings for 2025.
