CRA Tax Filing Deadlines: The Complete Alberta Guide
Every CRA deadline that matters for Alberta individuals and businesses. Miss a deadline and you face penalties plus daily compounding interest. Know your dates.
I spent 5 years as a tax auditor. Now that knowledge works for you, not against you.
Ahmed Jama, CPA
Personal Tax Deadlines
The T1 personal tax return deadline is April 30 for most individuals. If you or your spouse are self-employed, the filing deadline extends to June 15, but any balance owing is still due April 30. Late filing triggers a 5% penalty plus 1% per month for up to 12 months.
| Deadline Type | Date | Notes |
|---|---|---|
| T1 filing (most individuals) | April 30 | Balance owing also due this date |
| T1 filing (self-employed) | June 15 | Balance owing still due April 30 |
| RRSP contribution | March 1 (March 3 leap years) | Counts for prior tax year |
| T1 amendment | Up to 10 years back | Use T1-ADJ form |
Corporate Tax Deadlines
The T2 corporate tax return is due 6 months after your fiscal year end. The tax balance is due 2 months after year end for non-CCPCs, or 3 months for Canadian-controlled private corporations (CCPCs). Installment payments may be required monthly or quarterly.
| Deadline Type | Date | Notes |
|---|---|---|
| T2 filing | 6 months after fiscal year end | Mandatory even with no income |
| Balance due (CCPC) | 3 months after year end | Canadian-controlled private corporation |
| Balance due (non-CCPC) | 2 months after year end | Other corporations |
| Installment payments | Monthly or quarterly | If tax owing exceeds $3,000 prior year |
GST/HST Deadlines
GST/HST filing frequency depends on your annual revenue: monthly (over $6M), quarterly (most businesses), or annual (under $1.5M with conditions). Filing deadlines are one month after the reporting period end for monthly/quarterly filers, and three months for annual filers.
- Monthly filing: Due one month after each month end — for businesses with revenue over $6 million.
- Quarterly filing: Due one month after each quarter end — the default for most businesses.
- Annual filing: Due three months after fiscal year end — for businesses under $1.5M revenue.
Payroll Deadlines
Payroll remittance deadlines depend on your average monthly withholding amount (AMWA): regular (15th of following month), quarterly, accelerated (semi-monthly or semi-weekly). T4 slips must be filed by February 28 each year.
| Type | Deadline | Notes |
|---|---|---|
| T4 slips | February 28 | File with CRA and distribute to employees |
| Regular remitter | 15th of following month | AMWA under $3,000 |
| Quarterly remitter | Quarterly | Eligible small employers |
| Accelerated (threshold 1) | Semi-monthly | AMWA $15,000–$50,000 |
| Accelerated (threshold 2) | Semi-weekly | AMWA over $50,000 |
Installment Payments
If your tax owing exceeds $3,000 in the current or either of the two prior years, CRA requires installment payments. Personal installments are due March 15, June 15, September 15, and December 15. Corporate installments are monthly or quarterly depending on your situation.
- Personal installments: March 15, June 15, September 15, December 15.
- Corporate installments: Monthly or quarterly based on prior year tax.
- No installment option: If tax owing is under $3,000, no installments required.
Objection and VDP Deadlines
A notice of objection must be filed within 90 days of the date on your notice of assessment — this deadline is strict. The Voluntary Disclosure Program has no fixed deadline, but the disclosure must be made before CRA discovers the issue to qualify for relief.
- Notice of objection: 90 days from assessment date — strict deadline, no extensions.
- VDP submission: No fixed deadline, but must be voluntary (before CRA discovers the issue).
- Tax Court appeal: 90 days after objection denial to file appeal.
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