Important Dates to Remember
March 1 is the deadline for contributing to an RRSP for the previous tax year.
December 31 of the year you turn 71 years of age is the last day you can contribute to your own RRSP.
You have to buy or build the qualifying home before October 1 of the year after the year of withdrawal.
The student must have received a written offer to enroll before March of the year after you withdraw funds from your RRSPs.
Generally, your return for the year has to be filed on or before April 30.
Note: If you file your return after April 30, your GST/HST credit (including any related provincial credit), Canada Child Tax Benefit payments (including those from certain related provincial or territorial programs), and Old Age Security benefit payments may be delayed.
If you or your spouse or common-law partner carried on a business (other than a business whose expenditures are primarily in connection with a tax shelter), your return has to be filed on or before June 15. However, if you have a balance owing for the year, you still have to pay it on or before April 30.
If you are the legal representative (the executor, administrator, or liquidator) of the estate of an individual who died, you may have to file a return for that individual. For more information about your filing requirements and options, and to know what documents are required, see Guide T4011, Preparing Returns for Deceased Persons, and Information Sheet RC4111, What to do following a death. The due date for the final return will depend on the date of death and whether or not the deceased or his or her spouse or common-law partner carried on a business.
Note: If you received income for a person who died in the year(s) earlier, do not file an individual return for that income on behalf of that person. However, you may have to file a T3 Trust Income Tax and Information Return for the estate.
If you qualify based on the information on your income tax return, GST/HST credit payments are generally issued on the 5th day of each quarter.