Canada Revenue Agency – 2022 Important Tax Dates

Personal Income Tax

-2021 RRSP contribution deadline: March 1 (The 2022 RRSP contribution deadline is March 1, 2023)
-Quarterly installment dates for 2022 income tax (if applicable, i.e., tax not deducted at source): March 15, June 15, Sept. 15, Dec. 15
-Deadline for employers send out T4 employment-income slips: end of February
-Deadline for T5s to be sent out: end of February
-Deadline for T3s to be sent out: end of March
-Income tax return filing deadline for individuals: May 2 (The normal filing deadline of April 30 falls on a Saturday this year.)
-Income tax return filing deadline for self-employed individuals: June 15
-Deadlines for paying taxes owed:

  • Individuals – May 2
  • Self-employed individuals: May 2

-Deadline to file deceased taxpayer’s return in respect of the year of death:

  • If death occurred during 2021 between January and end of October – May 2
  • If occurred during November or December 2021- six months following the date of death
  • Any outstanding amount of tax for the deceased are due on the above return-filing dates.

-RRIF conversion deadline: Dec. 31 (but realistically speaking this should be arranged earlier in December)

Sales Taxes

(The following applies to self-employed individual who file H/G/QST return annually.)

-Quarterly installment dates for 2022 H/G/QST remittances: one month after the end of the period
-Deadline to file H/G/QST return: June 15
-Deadline for paying any H/G/QST owing in excess of amounts paid by installment: May 2