Guide
The bookkeeper's tax calendar: what is due, month by month
Most of a bookkeeping year is set by a handful of rules. Here they are in calendar order, each with the CRA guide that states it. Any date that falls on a Saturday, Sunday or public holiday moves to the next business day.
Every month
- 15th — payroll deductions from the previous month, for regular remitters (
T4001). Accelerated remitters remit more often: see the payroll guide. - One month after each monthly GST/HST reporting period ends — the return and payment (
RC4022).
Every quarter
| Date | What | Source |
|---|---|---|
| January 15, April 15, July 15, October 15 | Payroll deductions for quarterly remitters | T4001 |
| March 15, June 15, September 15, December 15 | Income tax instalments for individuals with business, professional or commission income | T4002 |
| One month after each quarter-end | GST/HST return and payment for quarterly filers; GST/HST instalments for annual filers who owe them | RC4022 |
Once a year
| Date | What | Source |
|---|---|---|
| Last day of February | T4 and T4A slips to employees, and the information returns to the CRA | T4001 |
| March 31 | Most partnerships with individual partners: the partnership information return | T4002 |
| April 30 | Balance owing on the personal return; GST/HST payment for an annual-filing individual with business income and a December 31 year-end | T4002, RC4022 |
| June 15 | Personal return for self-employed individuals and their spouse or common-law partner; GST/HST return for the same annual filers | T4002, RC4022 |
| Three months after the fiscal year-end | GST/HST return and payment for most other annual filers | RC4022 |
| December 31 | Instalment for individuals whose main income is farming or fishing | T4002 |
June 15 is a filing date only. For both the personal return and the GST/HST of a self-employed individual, the money is due April 30.
And all year: six years of records
Income tax, GST/HST and payroll records are each kept for six years from the end of the year they relate to (T4002, RC4022, T4001). Destroying them sooner needs the CRA's written permission.
Official sources
- T4002 — Chapter 1, General information ("Dates to remember") · dated April 16, 2026
- RC4022 General Information for GST/HST Registrants · dated January 7, 2026
- T4001 Employers' Guide — Payroll Deductions and Remittances · dated January 21, 2026
This page explains official publications in plain words. It is informational, not professional advice, and it is not a substitute for the documents it cites: open the source before you rely on it.
Read next
- GST/HST for bookkeepers: registering, reporting periods and due datesWhen a client has to register for the GST/HST, which reporting period the CRA assigns, when returns and payments are due, and why bookkeepers cannot use the quick method — from RC4022.
- Self-employed clients and Form T2125: the rules a bookkeeper needsWho reports on T2125, the December 31 year-end, the accrual method, the expense lines bookkeepers use most, business-use-of-home, records and the 2026 dates — from CRA Guide T4002.
- Payroll remittances: remitter types, due dates and late-remittance penaltiesWhat an employer deducts, who is a regular, quarterly or accelerated remitter, when each remittance is due, the penalties for remitting late, and the February deadline for T4 slips — from CRA Guide T4001.
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