What is the due date for a
personal income tax return?
Income Tax Act s. 150(1)
Personal income tax returns, except for those of self-employed
individuals, are due by April 30th, as
is any amount owing. Penalties and interest may be charged for late
returns or late payments.
If you are filing online, Canada Revenue Agency (CRA) usually allows a
grace period for taxpayers who may experience delays in submitting their
return online. For 2008, taxpayers had until midnight (local time) on
Tuesday, May 6 to transmit their return. Any amount owing is still
expected to be paid by April 30th to avoid any penalties. See the CRA
home page for more information. You can NetFile
your tax return online until September 30th, but it will be considered
late if filed after the due date.
Self-employed individuals have until June
15th to file
their personal tax returns, but any amounts owing must still be paid by April
30th.
When the filing due date falls on a Saturday or Sunday or
a public holiday, tax returns
received by Canada Revenue Agency or postmarked by midnight
on the next business day will be considered to have been filed
on time. Many CRA offices stay open until midnight on
the personal income tax return filing due date to accept returns.
See also CRA's web pages Important
Dates, and Interest
and the late-filing penalty.
Tax tip:
Always file your tax return on time, or better yet, early!
Revised: January 03, 2010
