Canadian Tax Deadlines 2013-2014

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Important dates for Individuals
Tax return filing due dates
Employees file –> 2014 personal tax return is due April 30, 2015
Self-employed –> If you or your spouse carried on a business the 2013 personal tax return is due June 15, 2015. (If you have tax owing the payment still has to be made by April 30th)
Deceased persons –> The legal representative of the estate of an individual who dies in 2012, will have to file a tax return. The due date depends on the date of death and if the individual carried on a business.
Balance owing due dates
Your balance owing is due no later than April 30, 2013. When a due date falls on a Saturday, a Sunday, or a holiday recognized by the CRA, we consider your payment to be made on time if we receive it or it is postmarked on the next business day.
Installment payments due dates
Your installment payments for 2013 are due March 15, June 15, September 15, and December 15, 2013.
When a due date falls on a Saturday, a Sunday, or a holiday recognized by the CRA, we consider
your payment to be paid on time if we receive it or if it is postmarked on the next business day.
Your payment will be considered paid on one of the following dates:
  • Payments you make in person at your financial institution are considered paid on the date stamped on your INNS3 receipt.
  • Payments you send by mail are considered paid on the date you mail them.
  • Payments you make through your financial institution’s Internet or telephone banking services are considered paid when your financial institution credits us with your payment.
  • Post-dated cheques and payments you make by pre-authorized debit are considered paid on the negotiable date

Who is Required to File a Tax Return?

 Individuals must file a tax return if any of the following apply
 

 

Individuals must file a tax return if any of the following apply:
  • Taxpayer has taxes owning or wants to claim a refund
  • Taxpayer and their spouse or common-law partner elected to split pension income
  • Taxpayer received working income tax benefit (WITB) advance payments or wants to claim WITB
  • Taxpayer disposed of capital property or realized a taxable capital gain/taxable capital loss
  • Taxpayer has to repay old age security or employment insurance benefits
  • Taxpayer has not repaid all amounts withdrawn from your registered retirement savings plan (RRSP) under the Home Buyers’ Plan or the Lifelong Learning Plan
  • Taxpayer want to apply for the GST/HST credit
  • Taxpayer or spouse or common-law partner want to begin or continue receiving Canada child tax
  • benefit payments, including related provincial or territorial benefit payments. Read more