2025 Tax Filing and Payment Dates for Canadian Middle-Market Taxpayers

Posted on January 21st, 2025 in Domestic Tax

Executive summary

Simplify your tax filing process with the compiled key deadlines for middle-market taxpayers. This article is your solution for tracking important tax dates. Timely filing and payment can help you avoid delays in refunds, benefits, or credits, and can prevent late filing or payment penalties and interest.

With the approaching tax season, a taxpayer may have to file numerous returns and forms to ensure tax compliance. In addition, keeping track of the annual tax filing and payment deadlines is increasingly difficult with the changing tax and political landscape. This article summarizes the key tax filing and payment deadlines for 2025 for middle-market taxpayers.

Where the taxpayer omits filing and payment, late files and remits, additional penalties and/or interest may start to accrue, adding an additional cost burden on the taxpayer.

Return/ Form Type	Taxpayer Type	Due date of filing or payment
T1 Returns	Self-employed individuals or those whose spouses or common-law partners are self-employed	Return due on June 15, 2025* Tax owing due on April 30, 2025
	Other individuals	Return due on April 30, 2025 Tax owing due on April 30, 2025
	Deceased individuals where the date of death is before November 1, 2024	Return due on: For self-employed individuals: June 15, 2025* For others: April 30, 2025 Tax owing due on April 30, 2025
	Deceased individuals where the date of death is on or after November 1, 2024	Return due six months after the date of death Tax owing due six months after the date of death
	Non-resident individuals with a Canadian filing obligation (Section 216/217 returns)	Return due on June 30, 2025 Tax owing in excess of withheld amounts due on April 30, 2025
T2 Corporate Tax returns	For corporations having a December 31, 2024, calendar year-end	Return due on June 30, 2025 Tax owing due: For CCPCs claiming Small business deduction (SBD) with taxable income (including all associated corporations) less than the small business limit: 3 months after year-end For all other corporations: 2 months after year-end
T2 Corporate Tax returns	For corporations having a non-calendar year-end	Return due no later than six months after the end of the corporation’s taxation year Tax owing due: For CCPCs claiming SBD with taxable income (including all associated corporations) less than the small business limit: 3 months after year-end For other corporations: 2 months after year-end
T3 Trust returns	Inter-vivos trusts (required to have a calendar year-end)	Return due 90 days after the trust’s year-end on March 31, 2025
T3 Trust returns	Testamentary trusts and Non-resident trusts with a filing obligation in Canada (not required to have a calendar year-end)	Return due no later than 90 days after the trust’s year-end date
T4, T4A-NR, T5	–	Due on Feb 28, 2025
NR4 Non-Resident information returns	For an estate or trust	Return due 90 days after the trust’s year-end on March 31, 2025
NR4 Non-Resident information returns	Other taxpayers	Return due on March 31, 2025
T5013 Partnership returns	Where partners are either individuals, trusts, professional corporations or a combination thereof; and Partnerships that are tax shelters	Return due on March 31, 2025
	Where partners are corporate partners (not including professional corporations)	Return due five months after the end of the taxation year of the partnership
	All other cases	Earlier of: March 31 after the calendar year in which the fiscal period of the partnership ended; The day that is five months after the end of the partnership’s fiscal period
T1134 Information return relating to foreign affiliates	For individuals and other taxpayers having December 31, 2024 as year-end	Return due on October 31, 2025
T1134 Information return relating to foreign affiliates	For other taxpayers with a taxation year beginning in 2024	Return due no later than 10 months after the year-end
T1135 Foreign income verification statement	Self-employed individuals or those whose spouses or common-law partners are self-employed	Return due on June 15, 2025*
	Other individuals	Return due on April 30, 2025
	For corporations having a December 31, 2024 calendar year-end	Return due on June 30, 2025
	For corporations with a non-calendar year-end	Return due no later than six months after the end of the corporation’s taxation year
	Partnerships where partners are either individuals, trusts, professional corporations, or a combination thereof; and Partnerships that are tax shelters	Return due on March 31, 2025
	Partnerships where partners are corporate partners (not including professional corporations)	Return due five months after the end of the taxation year of the partnership
	All other partnerships	Earlier of: March 31 after the calendar year in which the fiscal period of the partnership ended; The day that is five months after the end of the partnership’s fiscal period
	Inter-vivos trusts with December 31, 2024 year-end	Return due on or before March 31, 2025
	Testamentary trusts	Return due no later than 90 days after the trust’s year-end date
T106 Information return of non-arm’s length transactions with non-residents	Self-employed individuals or those whose spouses or common-law partners are self-employed	Return due on June 15, 2025*
	Other individuals	Return due on April 30, 2025
	For corporations having a December 31, 2024, calendar year-end	Return due on June 30, 2025
	For other corporations	Return due no later than six months after the end of the corporation’s taxation year
	Partnerships where partners are either individuals, trusts, professional corporations or a combination thereof; and Partnerships that are tax shelters	Return due on March 31, 2025
	Partnerships where partners are corporate partners (not including professional corporations)	Return due five months after the end of the taxation year of the partnership
	All other partnerships	Earlier of: March 31 after the calendar year in which the fiscal period of the partnership ended; The day that is five months after the end of the partnership’s fiscal period
	Inter-vivos trusts with December 31, 2024, year-end	Return due on or before March 31, 2025
	Testamentary trusts and Non-resident trusts with a filing obligation in Canada	Return due no later than 90 days after the trust’s year-end date
UHT-2900 Underused Housing Tax Return and Election form	Certain taxpayers owning a residential property in Canada	Return for 2024 calendar year due on April 30, 2025 Tax owing due on April 30, 2025
Form T661 Scientific research and experimental development (SR&ED)	Self-employed individuals	Form due no later than 12 months after the filing due date of T1
	Corporations (except for non-profit SR&ED corporations)	Form due no later than 12 months after the filing due date of T2 or 18 months from the end of the taxation year
	Non-profit SR&ED corporations	Form due no later than six months after the end of the corporation’s taxation year
	Partnerships	Form due no later than 12 months after the earliest of all filing due dates for each member’s income tax return deadline for the tax year in which the partnership’s fiscal period ends.
	Trusts	Form due no later than 12 months after the filing due date of T3
RC312 Reportable Transaction and Notifiable Transaction Information return	Every person or entity for whom a tax benefit results from the reportable transactions or the person who enters into the reportable transaction on behalf of that person	Information return due 90 days from the earlier of: When the transaction is entered into; When the person is contractually obligated to enter the transaction
RC313 Reportable uncertain tax treatment (RUTT) Information return	For corporations having December 31, 2024, year-end that are required to disclose RUTT	Information return due no later than June 30, 2025
	For corporations with a non-calendar year-end that are required to disclose RUTT	Information return due no later than six months after the end of the taxation year
Schedule 130 (or information to be contained therein) for entities having interest and financing expenses or interest and financing revenues under EIFEL	For corporations having December 31, 2024, year-end	Information return due on June 30, 2025
	For corporations with non-calendar year-end	Information return due within 6 months after the end of the corporation’s taxation year
	Trusts	Information return due within 90 days after the trust’s tax year-end.
	Partnerships where partners are either trusts, professional corporations or a combination thereof including tax-shelter partnerships	Information return due on March 31, 2025
	Partnerships where partners are corporate partners (not including professional corporations)	Information return due five months after the after the end of the partnership’s fiscal period
	All other partnerships	Earlier of: March 31 after the calendar year in which the fiscal period of the partnership ended; The day that is five months after the end of the partnership’s fiscal period
Digital Services Tax	Foreign or domestic businesses that meet the filing requirement for any one of the 2022, 2023, or 2024 calendar years	Return due on June 30, 2025
GloBE Information return (GIR) for Global Minimum Tax (GMT)	If the Ultimate parent entity (UPE) or designated filing entity files GIR outside Canada and that jurisdiction has a qualifying competent authority agreement with Canada	Return is not required to be filed in Canada. Each Canadian entity of the multinational enterprise (MNE) group must notify the CRA of the identity and jurisdiction of the filing entity.
	If the UPE or designated entity is located in Canada or there is no qualifying competent authority agreement with the relevant foreign jurisdiction	If it is the first year in which the MNE group is subject to GMT: Return must be filed within 18 months from the end of the taxation year For other years: Return must be filed within 15 months from the end of the taxation year

* As per the Canada Revenue Agency (CRA) guidance, when a due date falls on a Saturday, Sunday, or public holiday recognized by the CRA, the return is considered filed and the payment is considered to be made on time if the CRA receives the filing, or if the payment or filing is postmarked, on or before the next business day. Therefore, in these instances, as the due date falls on a weekend or a federal holiday, the filing or payment deadline is the first working day following.

This article was written by Chetna Thapar, Farryn Cohn and originally appeared on 2025-01-21. Reprinted with permission from RSM Canada LLP.
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The information contained herein is general in nature and based on authorities that are subject to change. RSM Canada LLP guarantees neither the accuracy nor completeness of any information and is not responsible for any errors or omissions, or for results obtained by others as a result of reliance upon such information. RSM Canada LLP assumes no obligation to inform the reader of any changes in tax laws or other factors that could affect information contained herein. This publication does not, and is not intended to, provide legal, tax or accounting advice, and readers should consult their tax advisors concerning the application of tax laws to their particular situations. This analysis is not tax advice and is not intended or written to be used, and cannot be used, for purposes of avoiding tax penalties that may be imposed on any taxpayer.