2025 tax filing and payment dates for Canadian middle-market taxpayers
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 |
| 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 |
| 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 no later than 90 days after year-end |
| 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 |
| 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.