General Guidance: Corporation income tax returns (T2) must be filed no later than six months after the business' fiscal year-end. While a corporation's fiscal year-end can vary, the most common year-end date is December 31. For instance, if a business has a fiscal year-end on December 31, 2024, the filing deadline for its tax return is June 30, 2025. If this deadline falls on a weekend, it is generally extended to the next business day.
February 28, 2025: Deadline for corporations to file T4 (payroll) and T5 (dividends) forms.
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