T1 Season Dates Firms Plan Around: April 30, June 15 and the Payment Trap
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Most individuals must file and pay by April 30. Self-employed individuals and their spouses or common-law partners have until June 15 to file — but any balance owing is still due April 30. When a deadline lands on a weekend or public holiday, the CRA treats the next business day as on time.
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April 30: filing and payment for most
One date, two obligations, for the large majority of personal clients. Where April 30 falls on a weekend or public holiday, the next business day applies.
June 15: who genuinely qualifies
Individuals with self-employment income, and their spouses or common-law partners. It extends the filing date only. A salaried client with a small rental property is not self-employed for this purpose — check before promising anyone the extension.
The payment trap: file June, owe April
The balance is due April 30 regardless, and interest runs from May 1. Self-employed clients hear 'June 15' and reasonably assume it covers the money too. Saying so explicitly, in writing, in March is the cheapest client-service move in the season.
Instalment clients and March 15
Personal instalments are due March 15, June 15, September 15 and December 15 for individuals whose net tax owing exceeds $3,000 — $1,800 in Quebec — in the current year and either of the two preceding years. March 15 arrives before most clients are thinking about tax at all.
Weekend and holiday shifts this season
Compute each date against the actual calendar for the year being filed. Carrying forward last season's resolved dates is how a firm publishes a wrong deadline to its entire client base.
Sequencing a firm's T1 pipeline against these dates
Work backwards: document requests in February, preparation through March and early April, review buffer in the final fortnight. The June 15 population should be scheduled deliberately for May, not left as whatever survives April.
Client communications that prevent the April 29 stampede
Three scheduled messages beat any number of reactive ones: the document request, the two-week warning, and the escalation for non-responders. All three can be scheduled in January.
Frequently asked questions
Are taxes due April 30 or June 15 for the self-employed?
Both, for different things. Self-employed individuals and their spouses or common-law partners have until June 15 to file the return, but any balance owing is still due April 30, with interest running from May 1.
Who qualifies for the June 15 filing deadline?
Individuals who carried on a business in the year, and their spouses or common-law partners. It does not extend to every client with some non-employment income, so confirm the source before telling a client they have until June.
When are personal tax instalments due?
March 15, June 15, September 15 and December 15, for individuals whose net tax owing exceeds $3,000 — $1,800 for Quebec residents — in the current year and in either of the two preceding years.
What if April 30 falls on a weekend?
The CRA treats a return filed and a payment made on the next business day as on time. Compute the shifted date against the actual calendar for the filing year rather than reusing a previous season's date.
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