The due date for most 2011 income tax returns is April 30, 2012.
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) sometimes allows a
grace period for taxpayers who may experience delays in submitting their
return online. 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.
The Income Tax Act specifies the due dates above as
April 30th and June 15th. The Interpretation Act s. 26 indicates
that when the due date falls on a holiday, then the due date will be
considered to be the next day that is not a holiday. The
Interpretation Act s. 35(1) defines "holiday" by listing the
applicable statutory holidays, and indicates that Sunday is considered
a holiday. According to the Interpretation Act, Saturday is not considered a holiday.
However, the CRA information on Important
Dates for Individuals indicates that "When a due date falls
on a Saturday, a Sunday, or a public
holiday, we consider your payment to be paid on time or your
return to be filed on time, if we receive it or if it is postmarked on
the next business day."
Many CRA offices stay open until midnight on
the personal income tax return filing due date to accept returns.
See also the CRA information on Interest
and the late-filing penalty.
Tax tip:
Always file your tax return on time, or better yet, early!
Revised: January 31, 2012
