CRA Filing Deadlines for Canadian Small Businesses

Key dates for sole proprietors, side hustlers, and GST/HST registrants.

Key Annual CRA Deadlines for Sole Proprietors

DateDeadlineApplies To
March 15Q4 tax instalment paymentSelf-employed with instalment obligations
April 30All taxes owing must be paidAll taxpayers — interest starts May 1
April 30GST/HST annual return dueAnnual GST/HST filers (calendar fiscal year)
June 15T1 personal tax return filing deadlineSelf-employed individuals and their spouses
QuarterlyGST/HST quarterly return (due 1 month after quarter end)Quarterly GST/HST filers
Mar 15, Jun 15, Sep 15, Dec 15Quarterly tax instalment paymentsSelf-employed owing >$3,000 in tax

Live deadlines with days remaining are shown below. Dates above are recurring annual — confirm current year dates with CRA.

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