Important information for income tax filing
The tax filing season for the year 2017 is open. The information provided below will help you to prepare documents for timely submission of documents.
Documents necessary for filing your income tax declarations
|Type of income or expense||Remitting body||Canada||Quebec||Date of reception|
|Employment||Employer||T4||RL-1||Until end of February|
|Bursary||Aide financiere au etudes||T4A||RL-1||Until end of February|
|Pension||Regie de rentes du Quebec||T4AP||RL-1/RL-2||Until end of February|
|Pension||Service Canada||T4AOAS||RL-1/RL-2||Until end of February|
|Unemployment||Service Canada/Regie de rentes du Quebec||T4E||T4E/RL-6||Until end of February|
|RRSP||Bank/ financial institution||T4RSP||T4RSP||Upon payment|
|Interest income||Bank/ financial institution||T5||RL-3||Until end of February|
|Employment in construction industry||Employer||T5018||—-||Until end of February|
|Studies||Educational institution||T2202||RL-8||Until end of February|
|Welfare||Ministere de solidarite sociale||T5007||RL-5||Until end of February|
|Prepayment for child care services||Ministere de Revenu du Quebec||—-||RL-19||Until end of February|
|Childcare expenses||Childcare provider||—-||RL-24||Until end of February|
|Medical expenses||Clinics, doctors, pharmacies||Receipts
|Rental slip||Landlord||RL-31||Until end of February|
|Amounts that are considered income for tax purposes||Amounts that are not considered income for tax purposes|
interest and investment income
sale of revenue property;
french immersion courses bursary;
sale of private property;
Solidarity tax credit;
Union lockout pay;
Child allowance ;
Important fiscal dates
When to file your corporation income tax return
File your return no later than six months after the end of each tax year. The tax year of a corporation is its fiscal period.
When the corporation’s tax year ends on the last day of a month, file the return by the last day of the sixth month after the end of the tax year
When the last day of the tax year is not the last day of a month, file the return by the same day of the sixth month after the end of the tax year. Example
If your tax year ends March 31, your filing due date is September 30
If your tax year ends August 31, your filing due date is February 28.
If your tax year ends September 23, your filing due date is March 23.
When to pay your corporate balance due
Generally, all corporation taxes (except Part III and Part XII.6) charged under the Income Tax Actare due two months after the end of the tax year
When to file and pay your GST/QST
Monthly – One month after the end of the reporting period
Quarterly – One month after the end of the reporting period
Annually (except for individuals with a December 31 fiscal year-end and business income for income tax purposes) – Three months after fiscal year-end
Annually (individuals with a December 31 fiscal year-end and business income for income tax purposes) – June 15 April 30
When to file your slips and summaries
You have to file the slips information return on or before the last day of February following the calendar year to which the information return applies. If the last day of February is a Saturday, a Sunday, or a public holiday, your information return is due the next business day
When to file your personal income tax return
Generally, your return has to be filed on or before April 30, 2015.
If you don’t file your return, your GST/HST credit (including any related provincial credit), Canada child tax benefit payments (including related provincial or territorial payments), and old age security benefit payments may be delayed.