Key filing deadlines for the USA & Canada
The main bookkeeping, payroll and tax dates small businesses need to know in both countries, in one place.
Please note
These are the usual deadlines for businesses with a calendar (December 31) year-end, for general guidance only. When a date falls on a weekend or holiday it usually moves to the next business day. Your own dates may differ — always check with the IRS, the CRA, your state or province, or ask us.
United States — payroll
| Filing | Usual due date |
|---|---|
| W-2s to employees and the SSA | January 31 |
| Form 1099-NEC to contractors and the IRS | January 31 |
| Form 940 (annual federal unemployment) | January 31 |
| Form 941 (quarterly payroll) — Q1 | April 30 |
| Form 941 — Q2 | July 31 |
| Form 941 — Q3 | October 31 |
| Form 941 — Q4 | January 31 |
Payroll tax deposits are due monthly or semiweekly, depending on your deposit schedule. State payroll and unemployment filings have their own dates.
United States — income tax
| Return or payment | Usual due date |
|---|---|
| S-corporation (Form 1120-S) and partnership (Form 1065) returns | March 15 |
| C-corporation return (Form 1120) | April 15 |
| Individual return (Form 1040), including sole proprietors | April 15 |
| Estimated tax payments | April 15, June 15, September 15 and January 15 |
| Extended individual and C-corporation returns | October 15 |
United States — sales tax
Sales tax returns are filed with each state where you are registered. Depending on your sales, a state may ask you to file monthly, quarterly or annually, and due dates vary by state — often around the 20th of the following month. We keep a filing calendar for every state you’re registered in.
Canada — payroll
| Filing or payment | Usual due date |
|---|---|
| Source deductions (CPP, EI and income tax), regular remitters | 15th of the following month |
| T4 and T4A slips and summaries | Last day of February |
| Record of Employment (ROE) | Within 5 days after the end of the pay period in which an employee’s earnings stop (electronic filers) |
Canada — income tax
| Return or payment | Usual due date |
|---|---|
| Individual return (T1) | April 30 |
| Self-employed individuals (T1) — filing | June 15 |
| Self-employed individuals — balance owing | April 30 |
| Individual tax installments | March 15, June 15, September 15 and December 15 |
| Corporation return (T2) | 6 months after year-end |
| Corporation balance owing | 2 or 3 months after year-end, depending on the corporation |
Canada — GST/HST
| Reporting period | Usual due date |
|---|---|
| Monthly or quarterly filers | 1 month after the end of the period |
| Annual filers | 3 months after the end of the fiscal year |
| Individuals with business income and a December 31 year-end | Return by June 15; payment by April 30 |
Most businesses must register for GST/HST once their taxable sales pass $30,000 over four consecutive calendar quarters. Some provinces also have their own sales tax (PST or QST) with separate filings.
Never miss a deadline
Our clients get a personal filing calendar and reminders for every date that applies to them. Book a free consultation to find out more.