If incorporated, businesses will have to file a corporate income tax return within six months from the year end date; however, corporate taxes are due within either sixty days or ninety days from the year end date, depending on the nature of the income.
Other returns include:
GST/HST for registered businesses with monthly, quarterly or annual filing deadlines
- Payroll remittances will vary based on volume, but typically for SMEs, the frequency will be monthly. The business must issue T4 slips based on calendar year by the end of February of the following year.
- Workers Compensation Board premiums, typically due monthly. There is also an annual reconciliation.
- Employer Health Tax premiums due for businesses with payroll in excess of $450,000.