Other Important Dates for Tax Filings in Canada

Further to our recent post that tax filing deadlines are fast approaching in Canada, it is important that our firm highlight a few other important dates that are relevant for businesses and individuals alike.

Tax Slips

T4 (employment income), T4A (pension income) and T5 (investment income) slips for 2012 must be filed by the issuer on or before the last day of
February 2013.

T3 slips for mutual funds must be filed by the issuer no later than 90 days after the end of the trust’s tax year. For a trust with a tax year end of
December 31, 2012, the due date will be March 31, 2013.

For recipients of  Old Age Security (OAS), Canada Pension Plan(CPP) and Employment Insurance(EI),  OAS and CPP tax slips and  EI tax slips for 2012 are available online through the Canada Revenue Agency (CRA) as early as February 1st.