Normally, Canadian Individual tax returns for any specific year must be filed by April 30 of the following year. There is no provision for generally extending this deadline, but there are a few exceptions.
- Tax returns for self-employed individuals and their spouses must be filed by June 15 of the following year. However, any GST/HST owing for the period is due April 30.
- Tax returns for deceased individuals must be filed by the normal filing deadline or 6 months after the date of death, whichever comes later. Example: Mary dies on Jan 30, 2004; Her 2003 return is due on July 30, 2004 (six months later) and her 2004 return is due on April 30, 2005 (normal filing deadline.) This provision is also extended to the surviving spouse.
- By virtue of the Interpretation Act the due date of all individual returns is moved ahead to the next business day when the normal due date falls on a Sunday or Holiday. Although ministerial orders are also used to apply this to Saturday due dates, it is not a legal requirement.
- The Federal Revenue Minister may extend the deadline in cases of emergency situations such as floods, etc.
