Corporate Tax

Payment Deadline

• Canadian-controlled private corporation (CCPC) – 3 months after fiscal year-end
• Non-CCPC (foreign-owned) – 2 months after fiscal year-end

Return Filing

• 6 months after fiscal year-end

Sales Tax (GST/HST, BC PST)

• Annual filers – payment and filing due 3 months after year-end
  • GST installments required or annual filers for previous years required if previous
    year’s net GST payable > $3,000
• Quarterly filers – payment and filing due 1 month after period-end

Personal Tax

Payment Deadline

• April 30, 2022

Return Filing

• Business income – June 15, 2022
• No business income – April 30, 2022

Other Filings

• T4 Slips – must be filed and distributed by Feb 28, 2022
• T5 Slips (dividends) – must be filed and distributed by Feb 28, 2022
• BC Employer Health Tax (BC payroll > $500K per year) – payment and return due March
  31, 2022
  • Installments required if previous year’s tax payable > $2,925
  • Installments = 25% of previous year’s tax payable due June 15, Sep 15, Dec 15