S Corporations: Filing a 2022 income tax return (Form 1120S) or filing for an automatic six-month extension (Form 7004), and paying any tax due. Individuals: Reporting February tip income of $20 or more to employers (Form 4070). (Electronic filers can defer filing to March 31.) March 10 February 28īusinesses: Filing Form 1098, Form 1099 (other than those with a February 1 or February 16 deadline) and Form W-2G and transmittal Form 1096 for interest, dividends and miscellaneous payments made during 2022. Individuals: Filing a new Form W-4 to continue exemption for another year, if you claimed exemption from federal income tax withholding in 2022. February 15īusinesses: Providing Form 1099-B, 1099-S and certain Forms 1099-MISC (those in which payments in Box 8 or Box 10 are being reported) to recipients. Individuals: Reporting January tip income, $20 or more, to employers (Form 4070).Įmployers: Reporting income tax withholding and FICA taxes for fourth quarter 2022 (Form 941) and filing a 2022 return for federal unemployment taxes (Form 940), if you deposited on time and in full all of the associated taxes due. Filing an annual return of federal unemployment taxes (Form 940) and paying any tax due.Įmployers: Filing 2022 Form W-2 (Copy A) and transmittal Form W-3 with the Social Security Administration. Reporting income tax withholding and FICA taxes for fourth quarter 2022 (Form 941). Individuals: Filing a 2022 income tax return (Form 1040 or Form 1040-SR) and paying tax due, to avoid penalties for underpaying the January 17 installment of estimated taxes.īusinesses: Providing Form 1098, Form 1099-MISC (except for those that have a February 15 deadline), Form 1099-NEC and Form W-2G to recipients.Įmployers: Providing 2020 Form W-2 to employees. Individuals: Paying the final installment of 2021 estimated taxes, if not paying income tax through withholding (Form 1040-ES). December 31 of the year you turn 71 years of age is the last day you can contribute to your own RRSP.Individuals: Reporting January tip income, $20 or more, to employers (Form 4070).Deadline for contributing to an RRSP for the 2022 tax year is March 1, 2023.OTHER DEADLINES RRSP (Registered Retirement Savings Plan) You should also pay any balance owing no later than 90 days after that year-end.Įxample: For a Trust with a calendar year-end (December 31, 2022), the due date is March 31, 2023. You have to file a T3 return, the related T3 slips, NR4 slips, and T3 and NR4 summaries no later than 90 days after the trust’s tax year-end. the day that is five months after the fiscal period the partnership ended.įor a T3 return (Form T3 RET, T3 Trust Income Tax and Information Return) your filing due date depends on the trust’s tax year-end.In all other cases, the partnership return is due the earlier of: If, throughout the fiscal period, all partners are corporations, including end members of tiered partnership, the partnership information return is due 5 months after the end of the partnership’s fiscal period. The partnership information return is due by Maif throughout the fiscal period, all partners are individuals. A corporation’s year-end varies, but the most common year-end is December 31.Įxample: If a business has a December 31 year end for its 2022 fiscal year, its filing deadline is June 30, 2023. CORPORATIONSĬorporation income tax returns (T2’s) are due no later than six months after the business’ year-end. Note: The filing deadline for personal returns may be later if an individual or spouse died during the year. See date above for income tax owing due date. June 15, 2023ĭeadline to file your personal income tax return with self-employment income. INDIVIDUALS WITH SELF-EMPLOYMENT INCOME & SPOUSES OF SELF-EMPLOYED INDIVIDUALS – Payment of TaxĪny tax owing must be paid no later than this date however, your return is due on June 15, 2022. For more information on the final return due date, please view the Canada Revenue Agency guidance on this link. The filing deadline for personal returns may be later if an individual or spouse died during the year.Last day to file Canadian personal income tax returns for individuals without self-employment income.Įxception re Preparing Returns for Deceased Persons in 2022 INDIVIDUALS (since April 30 is a Sunday) – Personal income tax returns (without self-employment income)
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