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Tax Due Dates

This is where you’ll find most answers. If you have any further questions, please do not hesitate to contact us.

Important Dates for Corporations





  • You have 90 days from the date of the notice of assessment or reassessment to file a formal objection.  See resolving disputes for more information.

Refund interest

  • When CRA refunds or applies an overpayment, CRA pays refund interest from certain dates.


  • CRA will calculate late payment interest, refund interest, or both, for the carryback from 30 days after certain dates.  See effect of a carryback on interest for more information. 


Fiscal period

Tax year-end

  • A corporation can use a calendar year for the GST/HST account or use the same fiscal period as the corporation income tax account.