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Corporate Tax Calendar
When to file your corporate income tax return:
- No later than six months after the end of each tax year
- No later than three years after the end of the tax year to receive a tax refund
- Generally, the balance-due date for the remainder of tax owing is two months after the end of the tax year.
- Small CCPC the balance is due three months after the end of the tax year.
Paying current year instalments:
- If your net corporate tax owing for the previous year is greater than $3000 you will need to pay installments
- Generally, corporations have to pay their taxes in monthly instalments.
- A small CCPC is eligible to make quarterly instalment payments if, at the time the payment is due:
- it has a perfect compliance history;
- it has claimed a small business deduction for the current or previous tax year; and
- together with any associated corporations, for the current or previous tax year:
- it has taxable income of $500,000 or less; and
- it has taxable capital employed in Canada for the tax year of $10 million or less.
- They consider you to have a perfect compliance history if, during the previous 12 months ending at the time your last instalment was due:
- you remitted on time all the amounts required for GST/HST, withholding under subsection 153(1) of the Income Tax Act, Canada Pension Plan contributions and employment insurance premiums; and
- you filed on time all returns required under the Income Tax Act or under Part IX of the Excise Tax Act (GST/HST).