Filing Deadlines

Question 1

Corporations

Answer 1

6 months after end of the taxation year

Question 2

Individuals

Answer 2

• April 30 or
• June 15 if individual or cohabiting spouse carried on a business

Question 3

Deceased individuals

Answer 3

Later of

• 6 months after death
• the normal due date

Question 4

Trusts

Answer 4

90 days

Question 5

Notice of Objection

Answer 5

90 days from date of Notice of Assessment from CRA

Question 6

Rights of Taxpayers

Answer 6

If CRA disagrees with taxpayers return:

Try to resolve the issue through informal negotiations. If matters cannot be resolved, file a notice of objection by the following deadlines:

• all taxpayers, except individuals:
  
  • 90 days from mailing date of notice of assessment
• .Individuals and testamentary trusts, latter of
  
  • one year after filing due date for the year; and
  • 90 days after day of mailing of notice of assessment.

If unsatisfied with the reassessment, the taxpayer can appeal to the courts as outlined under section 169