Canadian accounting and CRA compliance guides
Twenty-seven source-cited references for Canadian accounting practices. Every rule links to its primary source.
These guides cover the CRA rules a Canadian accounting firm works to every year: T1 returns by April 30, T2 returns six months after each fiscal year-end, GST/HST on each client's reporting cadence, payroll remittances by remitter type, and T4, T4A and T5 slips by the last day of February. Every figure carries a source link.
The deadlines at a glance
The five obligations that structure a Canadian firm's year. Where a due date falls on a weekend or public holiday, the CRA treats the next business day as on time.
| Filing | Applies to | Filing deadline | Payment |
|---|---|---|---|
| T1 personal income tax return | Most individuals. | File and pay by April 30 of the following year. Where April 30 falls on a weekend or public holiday, the CRA treats the next business day as on time. | Any balance owing is due April 30. |
| T1 for self-employed individuals | Individuals with self-employment income and their spouses or common-law partners. | File by June 15. The extended filing date applies to the return only. | Any balance owing is still due April 30. Interest accrues from May 1 regardless of the June filing window — this is the single most-missed rule in Canadian personal tax. |
| T2 corporation income tax return | Every resident corporation, every tax year, even with no tax payable. | File within six months after the end of the corporation's tax year. Where the year-end is the last day of a month, the return is due the last day of the sixth following month; otherwise it is due the same day of the sixth month. | The balance of tax is due earlier than the return: generally two months after year-end, or three months for eligible Canadian-controlled private corporations claiming the small business deduction. Filing on time is not paying on time. |
| GST/HST returns — monthly and quarterly filers | Registrants with monthly or quarterly reporting periods. | File and pay one month after the end of each reporting period. | Payment is due on the same date as the return. |
| T4, T4A and T5 information returns | Every employer (T4), payers of pensions, annuities and fees for services (T4A), and payers of investment income (T5). | File the slips and summary with the CRA and distribute copies to recipients by the last day of February following the calendar year. Where that date falls on a weekend or public holiday, the next business day applies — compute the shifted date rather than assuming it. | Not applicable |
Deadlines and filings
When each return, slip and remittance is due, who it applies to, and what happens when it is late.
CRA Tax Deadlines
the master CRA deadline calendar for T1, T2, GST/HST, payroll and slips
T2 Corporate Tax Return Deadlines
who files, the six-month filing clock and the earlier balance-due date
GST/HST Filing Deadlines and Registration
the $30,000 threshold, reporting frequencies and due dates
Payroll Remittance Deadlines
remitter types and remittance schedules for source deductions
T4 and T5 Slip Filing Deadlines
T4/T4A/T5 deadlines and the graduated late-filing penalty
T3 Trust Return Reporting
the 90-day deadline and expanded trust reporting
Tax Instalment Thresholds and Due Dates
corporate and personal instalment thresholds and due dates
T1 Personal Tax Filing
the April 30 and June 15 clocks and how firms run T1 season as a pipeline
CRA Notices of Assessment
reading an NOA, the 90-day objection window, and the reassessment period firms diarise
CRA Payment Options
every CRA payment rail and the received-by date that actually stops interest
T2125 and Self-Employed Clients
T2125 mechanics, the June 15/April 30 split, and the $30,000 GST/HST threshold
Rates and rules
The rates and rules behind the deadlines: sales tax by province, corporate rates, penalties and interest.
Sales Tax by Province
the definitive per-province sales-tax map
Corporate Tax Rates in Canada
federal 9% and 15% rates plus small business deduction mechanics
CRA Penalties and Interest
late-filing penalty structure, repeated failure and arrears interest
Incorporation and Tax in Canada
sole proprietorship versus corporation from a Canadian tax lens
GST/HST Quick Method
the $400,000 eligibility test, how remittance rates are set, and when the election pays
Input Tax Credits
what qualifies, the documentation tiers, the 50% meals limit and the four-year window
Capital Cost Allowance
classes and rates, the half-year rule, recapture, and why the claim is discretionary
Small Business Deduction
the 9% rate, the shared $500,000 limit and the taxable-capital and passive-income grinds
Practice operations
The operational side of a Canadian practice — authorizations, EFILE, audit readiness and year-end close.
CRA Represent a Client Authorization
the RepID / GroupID / BN authorization workflow every firm runs
CRA EFILE for Tax Preparers
EFILE registration, suitability screening and renewal windows
CRA Audit and Review Readiness
review versus audit, six-year retention, responding to CRA letters
Corporate Year-End Checklist
the firm-facing corporate year-end close checklist
Month-End Close for Accounting Firms
the repeatable month-end close checklist and calendar for Canadian firms
Tax-Season Staffing for Accounting Firms
capacity planning, seasonal hiring and workload balancing for the Canadian filing rush
Choosing Practice Management Software
the requirements, pricing models and trial tests for choosing Canadian practice software
Data Security for Accounting Firms
PIPEDA obligations, Canadian data residency and breach response for accounting firms
Deadlines are easier to hit when something is watching them.
SpidNums turns every rule on this page into a dated ticket on one board.