Toavoid penalties and interest on late payments, the following dates must be respected when making payments to CRA and Revenu Québec:
- Withholding tax payments (annual salaries)
- Annual declaration / January 15
- Quarterly declaration / 15 days after the end of the quarter
- Monthly declaration / 15 days after month-end
- Payment of GST & QST :
- Annual declaration / Three months after year-end
- Quarterly declaration / 30 days after the end of the quarter
- Monthly declaration / 30 days after month-end
- Payment of corporate income tax :
- ARC / Three months after year-end
- Revenu Québec / Two months after year-end
Toavoid penalties for late filing, the following dates must be respected when submitting the various reports required by the CRA and Revenu Québec:
- Transmission of T4, T4A and Relevés 1 / February 28
- Transmission of wage declaration to CNESST / March 15
- Transmission of T5 and Relevés 3 / February 28
- Transmission of the GST & QST report :
- Annual declaration / Three months after year-end
- Quarterly declaration / 30 days after the end of the quarter
- Monthly declaration / 30 days after month-end
- Transmission of corporate tax returns / Six months after year-end