Important Dates for the 2019 Tax Return

February 18, 2020 - First day for using NETFILE or TELEFILE personal tax return for 2019 has to be filed on or before April 30, 2020.

If you file your return after April 30, 2020, your GST/HST credit (including any related provincial credit), Canada Child Tax Benefit payments (including those from certain related provincial or territorial programs), and Old Age Security benefit payments may be delayed.

Self-Employed Persons
If you or your spouse or common-law partner carried on a business in 2019 (other than a business whose expenditures are primarily in connection with a tax shelter), your return for 2019 has to be filed on or before June 15, 2020. However, if you have a balance owing for 2019, you still have to pay it on or before April 30, 2020.

Deceased Persons
If you are the legal representative (the executor, administrator, or liquidator) of the estate of an individual who died in 2019, you may have to file a return for 2019 for that individual. The due date for a balance owing on a final return depends on the date of death.

Period when death occurred: January 1 to October 31 • November 1 to December 31
Due date for the amount owing: April 30 of the following year • Six months after the date of death
Installment Payments
Your installment payments for 2019 are due March 15, June 15, September 15, and December 15, 2020.

March 2, 2020, is the deadline for contributing to an RRSP for the 2019 tax year. December 31 of the year you turn 71 years of age is the last day you can contribute to your own RRSP.

The deadline for opening an RDSP, making contributions and applying for the matching Grant and the income-tested Bond for the 2019 contribution year is December 31, 2019.

Home Buyer's Plan
You have to buy or build the qualifying home before October 1 of the year after the year of withdrawal.

Lifelong Learning Plan
The student must have received a written offer to enroll before March of the year after you withdraw funds from your RRSPs

Payer Information Returns (T4, T4A, T4A-NR, T5)
On or before the last day of February following the calendar year to which the information slips apply.

Payroll Remittances
Small employers for < $3,000 and perfect compliance history is the 15th day of the month following Monthly for new and regular employers < $15,000 is the 15th day of the following month Semi-monthly Accelerated – for $15,000 to $49,999 is the 25th day of the same month 10th day of the following month Weekly Accelerated for > $50,000 is the third working day after the end of each weekly period.