Annual cadence
The tax calendar.
CRA filing deadlines across the family's holdcos, opcos, family trust, and Asset Protection Trusts, grouped by month. December 31 fiscal year-end assumed unless noted.
T4 and T5 slips + information returns
Slips to recipients (employees, dividend recipients) plus filing with CRA. Applies to every holdco / opco / trust that paid wages or distributed investment income in the prior year.
T3 trust return (family trust + Asset Protection Trusts)
Due 90 days after the trust's year-end. For Dec 31 trusts: March 30 in leap years, March 31 otherwise.
T3 slips to beneficiaries
Same 90-day window as the T3 return. Beneficiaries need their slips to integrate trust income into their personal T1 by April 30.
T1 personal return + balance owing
Personal income tax return and any balance owing for every adult family member. June 15 filing deadline for self-employed members; balance owing still due April 30.
T2 corporate return (Dec 31 fiscal year-end)
6 months after fiscal year-end. Balance owing due 2 months after FYE (Feb 28 for Dec 31 FYE), or 3 months (March 31) for CCPCs claiming the Small Business Deduction. Confirm per entity.
GST/HST returns for operating companies
Filing frequency is monthly, quarterly, or annual based on CRA assignment (driven by annual taxable supplies). Each return is due 1 month after the reporting period (3 months for annual filers).
Asset Protection Trust T3 (non-Dec-31 year-ends)
If any APT has a year-end other than Dec 31, the T3 return and slips are due 90 days after that trust's year-end. Confirm per trust at onboarding.