Resources for Small Business

Reporting and Remitting

Each tax program has different requirements for reporting and remitting the tax amounts for your business.

This section gives you information about due dates, options available for remitting tax and guidelines for reporting tax.

Tax Program Due Dates

Corporations Tax

 

Return Due Date - Within 6 months of the corporation's taxation year end.

Payment Due Date - Visit the Canada Revenue Agency (CRA) Payments web page for instalments (if applicable) and the balance of tax due dates.

Employer Health Tax

Return Due Date - March 15th of the following calendar year.

Payment Due Date

Retail Sales Tax

Return Due Date - 23 days after the return period ends.

Payment is due on or before the 23rd day following the end of your filing period.

Select the links below for reporting and remitting requirements for each tax program.

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