2025 Tax Filing and Payment Dates for Canadian Middle-Market Taxpayers –

Return/ Form Type

Taxpayer Type

Due date of filing or payment

T1 Returns Self-employed individuals or those whose spouses or common-law partners are self-employed

• Return due on June 15, 2025*
• Tax owing due on April 30, 2025

Other individuals

• Return due on April 30, 2025
• Tax owing due on April 30, 2025

Deceased individuals where the date of death is before November 1, 2024

• Return due on:
  • For self-employed individuals: June 15, 2025*
  • For others: April 30, 2025
• Tax owing due on April 30, 2025

Deceased individuals where the date of death is on or after November 1, 2024

• Return due six months after the date of death
• Tax owing due six months after the date of death

Non-resident individuals with a Canadian filing obligation (Section 216/217 returns)

• Return due on June 30, 2025
• Tax owing in excess of withheld amounts due on April 30, 2025

T2 Corporate Tax returns For corporations having a December 31, 2024 calendar year-end

• Return due on June 30, 2025
• Tax owing due:
  • For CCPCs claiming Small business deduction (SBD) with taxable income (including all associated corporations) less than the small business limit: 3 months after year-end
  • For all other corporations: 2 months after year-end

For corporations having a non-calendar year-end

• Return due no later than six months after the end of the corporation’s taxation year
• Tax owing due:
  • For CCPCs claiming SBD with taxable income (including all associated corporations) less than the small business limit: 3 months after year-end
  • For other corporations: 2 months after year-end

T3 Trust returns Inter-vivos trusts (required to have a calendar year-end) Return due 90 days after the trust’s year-end on March 31, 2025 Testamentary trusts and Non-resident trusts with a filing obligation in Canada (not required to have a calendar year-end) Return due no later than 90 days after the trust’s year-end date T4, T4A-NR, T5 – Due on Feb 28, 2025 NR4 Non-Resident information returns For an estate or trust Return due 90 days after the trust’s year-end on March 31, 2025 Other taxpayers Return due on March 31, 2025 T5013 Partnership returns

• Where partners are either individuals, trusts, professional corporations or a combination thereof; and
• Partnerships that are tax shelters

Return due on March 31, 2025 Where partners are corporate partners (not including professional corporations) Return due five months after the end of the taxation year of the partnership All other cases Earlier of:

• March 31 after the calendar year in which the fiscal period of the partnership ended;
• The day that is five months after the end of the partnership’s fiscal period

T1134 Information return relating to foreign affiliates For individuals and other taxpayers having December 31, 2024 as year-end Return due on October 31, 2025 For other taxpayers with a taxation year beginning in 2024 Return due no later than 10 months after the year-end T1135 Foreign income verification statement Self-employed individuals or those whose spouses or common-law partners are self-employed Return due on June 15, 2025* Other individuals Return due on April 30, 2025 For corporations having a December 31, 2024 calendar year-end Return due on June 30, 2025 For corporations with a non-calendar year-end Return due no later than six months after the end of the corporation’s taxation year

• Partnerships where partners are either individuals, trusts, professional corporations, or a combination thereof; and
• Partnerships that are tax shelters

Return due on March 31, 2025 Partnerships where partners are corporate partners (not including professional corporations) Return due five months after the end of the taxation year of the partnership All other partnerships Earlier of:

• March 31 after the calendar year in which the fiscal period of the partnership ended;
• The day that is five months after the end of the partnership’s fiscal period

Inter-vivos trusts with December 31, 2024 year-end Return due on or before March 31, 2025 Testamentary trusts Return due no later than 90 days after the trust’s year-end date T106 Information return of non-arm’s length transactions with non-residents Self-employed individuals or those whose spouses or common-law partners are self-employed Return due on June 15, 2025* Other individuals Return due on April 30, 2025 For corporations having a December 31, 2024 calendar year-end Return due on June 30, 2025 For other corporations Return due no later than six months after the end of the corporation’s taxation year

• Partnerships where partners are either individuals, trusts, professional corporations or a combination thereof; and
• Partnerships that are tax shelters

Return due on March 31, 2025 Partnerships where partners are corporate partners (not including professional corporations) Return due five months after the end of the taxation year of the partnership All other partnerships Earlier of:

• March 31 after the calendar year in which the fiscal period of the partnership ended;
• The day that is five months after the end of the partnership’s fiscal period

Inter-vivos trusts with December 31, 2024 year-end Return due on or before March 31, 2025 Testamentary trusts and Non-resident trusts with a filing obligation in Canada Return due no later than 90 days after the trust’s year-end date UHT-2900 Underused Housing Tax Return and Election form Certain taxpayers owning a residential property in Canada

• Return for 2024 calendar year due on April 30, 2025
• Tax owing due on April 30, 2025

Form T661 Scientific research and experimental development (SR&ED) Self-employed individuals Form due no later than 12 months after the filing due date of T1 Corporations (except for non-profit SR&ED corporations) Form due no later than 12 months after the filing due date of T2 or 18 months from the end of the taxation year Non-profit SR&ED corporations Form due no later than six months after the end of the corporation’s taxation year Partnerships Form due no later than 12 months after the earliest of all filing due dates for each member’s income tax return deadline for the tax year in which the partnership’s fiscal period ends. Trusts Form due no later than 12 months after the filing due date of T3 RC312 Reportable Transaction and Notifiable Transaction Information return Every person or entity for whom a tax benefit results from the reportable transactions or the person who enters into the reportable transaction on behalf of that person Information return due 90 days from the earlier of:

• When the transaction is entered into;
• When the person is contractually obligated to enter the transaction

RC313 Reportable uncertain tax treatment (RUTT) Information return For corporations having December 31, 2024 year-end that are required to disclose RUTT Information return due no later than June 30, 2025 For corporations with a non-calendar year-end that are required to disclose RUTT Information return due no later than six months after the end of the taxation year Schedule 130 (or information to be contained therein) for entities having interest and financing expenses or interest and financing revenues under EIFEL For corporations having December 31, 2024 year-end Information return due on June 30, 2025 For corporations with non-calendar year-end Information return due within 6 months after the end of the corporation’s taxation year Trusts Information return due within 90 days after the trust’s tax year-end. Partnerships where partners are either trusts, professional corporations or a combination thereof including tax-shelter partnerships Information return due on March 31, 2025 Partnerships where partners are corporate partners (not including professional corporations) Information return due five months after the after the end of the partnership’s fiscal period All other partnerships Earlier of:

• March 31 after the calendar year in which the fiscal period of the partnership ended;
• The day that is five months after the end of the partnership’s fiscal period

Digital Services Tax Foreign or domestic businesses that meet the filing requirement for any one of the 2022, 2023, or 2024 calendar years Return due on June 30, 2025 GloBE Information return (GIR) for Global Minimum Tax (GMT) If the Ultimate parent entity (UPE) or designated filing entity files GIR outside Canada and that jurisdiction has a qualifying competent authority agreement with Canada Return is not required to be filed in Canada. Each Canadian entity of the multinational enterprise (MNE) group must notify the CRA of the identity and jurisdiction of the filing entity. If the UPE or designated entity is located in Canada or there is no qualifying competent authority agreement with the relevant foreign jurisdiction

• If it is the first year in which the MNE group is subject to GMT: Return must be filed within 18 months from the end of the taxation year
• For other years: Return must be filed within 15 months from the end of the taxation year