2025 tax filing and payment dates for Canadian middle-market taxpayers

Return/ Form Type

Taxpayer Type

Due date of filing or payment

T1 Returns

Self-employed individuals or those whose spouses or common-law partners are self-employed

·       Return due on June 15, 2025*

·       Tax owing due on April 30, 2025

Other individuals

·       Return due on April 30, 2025

·       Tax owing due on April 30, 2025

Deceased individuals where the date of death is before November 1, 2024

·       Return due on:

o   For self-employed individuals: June 15, 2025*

o   For others: April 30, 2025

·       Tax owing due on April 30, 2025

Deceased individuals where the date of death is on or after November 1, 2024

·       Return due six months after the date of death

·       Tax owing due six months after the date of death

Non-resident individuals with a Canadian filing obligation (Section 216/217 returns)

·       Return due on June 30, 2025

·       Tax owing in excess of withheld amounts due on April 30, 2025

T2 Corporate Tax returns

For corporations having a December 31, 2024 calendar year-end

·       Return due on June 30, 2025

·       Tax owing due:

o   For CCPCs claiming Small business deduction (SBD) with taxable income (including all associated corporations) less than the small business limit: 3 months after year-end

o   For all other corporations: 2 months after year-end

For corporations having a non-calendar year-end

·       Return due no later than six months after the end of the corporation’s taxation year

·       Tax owing due:

o   For CCPCs claiming SBD with taxable income (including all associated corporations) less than the small business limit: 3 months after year-end

o   For other corporations: 2 months after year-end

T3 Trust returns

Inter-vivos trusts (required to have a calendar year-end)

Return due 90 days after the trust’s year-end on March 31, 2025

Testamentary trusts and Non-resident trusts with a filing obligation in Canada (not required to have a calendar year-end)

Return due no later than 90 days after the trust’s year-end date

T4, T4A-NR, T5

-

Due on Feb 28, 2025

NR4 Non-Resident information returns

For an estate or trust

Return due no later than 90 days after year-end

Other taxpayers

Return due on March 31, 2025

T5013 Partnership returns

·       Where partners are either individuals, trusts, professional corporations or a combination thereof; and

·       Partnerships that are tax shelters

Return due on March 31, 2025

Where partners are corporate partners (not including professional corporations)

Return due five months after the end of the taxation year of the partnership

All other cases

Earlier of:

·       March 31 after the calendar year in which the fiscal period of the partnership ended;

·       The day that is five months after the end of the partnership’s fiscal period

T1134 Information return relating to foreign affiliates

For individuals and other taxpayers having December 31, 2024 as year-end

Return due on October 31, 2025

For other taxpayers with a taxation year beginning in 2024

Return due no later than 10 months after the year-end

T1135 Foreign income verification statement

Self-employed individuals or those whose spouses or common-law partners are self-employed

Return due on June 15, 2025*

Other individuals

Return due on April 30, 2025

For corporations having a December 31, 2024 calendar year-end

Return due on June 30, 2025

For corporations with a non-calendar year-end

Return due no later than six months after the end of the corporation’s taxation year

·       Partnerships where partners are either individuals, trusts, professional corporations, or a combination thereof; and

·       Partnerships that are tax shelters

Return due on March 31, 2025

Partnerships where partners are corporate partners (not including professional corporations)

Return due five months after the end of the taxation year of the partnership

All other partnerships

Earlier of:

·       March 31 after the calendar year in which the fiscal period of the partnership ended;

·       The day that is five months after the end of the partnership’s fiscal period

Inter-vivos trusts with December 31, 2024 year-end

Return due on or before March 31, 2025

Testamentary trusts

Return due no later than 90 days after the trust’s year-end date

T106 Information return of non-arm’s length transactions with non-residents

Self-employed individuals or those whose spouses or common-law partners are self-employed

Return due on June 15, 2025*

Other individuals

Return due on April 30, 2025

For corporations having a December 31, 2024 calendar year-end

Return due on June 30, 2025

For other corporations

Return due no later than six months after the end of the corporation’s taxation year

·       Partnerships where partners are either individuals, trusts, professional corporations or a combination thereof; and

·       Partnerships that are tax shelters

Return due on March 31, 2025

Partnerships where partners are corporate partners (not including professional corporations)

Return due five months after the end of the taxation year of the partnership

All other partnerships

Earlier of:

·       March 31 after the calendar year in which the fiscal period of the partnership ended;

·       The day that is five months after the end of the partnership’s fiscal period

Inter-vivos trusts with December 31, 2024 year-end

Return due on or before March 31, 2025

Testamentary trusts and Non-resident trusts with a filing obligation in Canada

Return due no later than 90 days after the trust’s year-end date

UHT-2900 Underused Housing Tax Return and Election form

Certain taxpayers owning a residential property in Canada

·       Return for 2024 calendar year due on April 30, 2025

·       Tax owing due on April 30, 2025

Form T661 Scientific research and experimental development (SR&ED)

Self-employed individuals

Form due no later than 12 months after the filing due date of T1

Corporations (except for non-profit SR&ED corporations)

Form due no later than 12 months after the filing due date of T2 or 18 months from the end of the taxation year

Non-profit SR&ED corporations

Form due no later than six months after the end of the corporation’s taxation year

Partnerships

Form due no later than 12 months after the earliest of all filing due dates for each member’s income tax return deadline for the tax year in which the partnership’s fiscal period ends.

Trusts

Form due no later than 12 months after the filing due date of T3

RC312 Reportable Transaction and Notifiable Transaction Information return

Every person or entity for whom a tax benefit results from the reportable transactions or the person who enters into the reportable transaction on behalf of that person

Information return due 90 days from the earlier of:

·       When the transaction is entered into; 

·       When the person is contractually obligated to enter the transaction

RC313 Reportable uncertain tax treatment (RUTT) Information return 

For corporations having December 31, 2024 year-end that are required to disclose RUTT

Information return due no later than June 30, 2025

For corporations with a non-calendar year-end that are required to disclose RUTT

Information return due no later than six months after the end of the taxation year

Schedule 130 (or information to be contained therein) for entities having interest and financing expenses or interest and financing revenues under EIFEL

For corporations having December 31, 2024 year-end

Information return due on June 30, 2025

For corporations with non-calendar year-end

Information return due within 6 months after the end of the corporation’s taxation year

Trusts

Information return due within 90 days after the trust’s tax year-end.

Partnerships where partners are either trusts, professional corporations or a combination thereof including tax-shelter partnerships

Information return due on March 31, 2025

Partnerships where partners are corporate partners (not including professional corporations)

Information return due five months after the after the end of the partnership’s fiscal period

All other partnerships

Earlier of:

·       March 31 after the calendar year in which the fiscal period of the partnership ended;

·       The day that is five months after the end of the partnership’s fiscal period

Digital Services Tax

Foreign or domestic businesses that meet the filing requirement for any one of the 2022, 2023, or 2024 calendar years

Return due on June 30, 2025

GloBE Information return (GIR) for Global Minimum Tax (GMT)

If the Ultimate parent entity (UPE) or designated filing entity files GIR outside Canada and that jurisdiction has a qualifying competent authority agreement with Canada

Return is not required to be filed in Canada. Each Canadian entity of the multinational enterprise (MNE) group must notify the CRA of the identity and jurisdiction of the filing entity. 

If the UPE or designated entity is located in Canada or there is no qualifying competent authority agreement with the relevant foreign jurisdiction

·       If it is the first year in which the MNE group is subject to GMT: Return must be filed within 18 months from the end of the taxation year

·       For other years: Return must be filed within 15 months from the end of the taxation year