Tax Due Dates
Important reporting and payment deadlines for corporations and individuals.
Corporation
| Type | Tax Reporting Deadline | Tax Payment Deadline |
|---|---|---|
| Corporation income tax | Fiscal year end date + 6 months | Fiscal year end date + 3 months |
| Annual GST filer | Fiscal year end date + 3 months | Fiscal year end date + 3 months |
| Quarterly and Monthly GST filer | Month/Quarter end date + 1 month | Month/Quarter end date + 1 month |
| Payroll report and remittance | Month end date + 15 days | Month end date + 15 days |
| T4, T4A, T5 | Feb 28th | Feb 28th |
| T5018 Subcontractor Reporting | Fiscal year end date + 6 months | Fiscal year end date + 3 months |
Individuals
| Type | Tax Reporting Deadline | Tax Payment Deadline |
|---|---|---|
| Individuals | April 30th | April 30th |
| Self-employed individuals and their spouses | June 15th | April 30th |
| GST for self-employed individuals | June 15th | April 30th |
Tax Rates
Combined Federal & Alberta personal tax brackets and marginal tax rates.
2019 Taxable Income & Marginal Tax Rates
| Taxable Income | Other Income | Capital Gains | Cdn Dividends (Eligible) | Cdn Dividends (Non-Eligible) |
|---|---|---|---|---|
| first $47,630 | 25% | 12.50% | -0.03% | 15.86% |
| over $47,630 up to $95,259 | 30.50% | 15.25% | 7.56% | 22.18% |
| over $95,259 up to $131,220 | 36.00% | 18.00% | 15.15% | 28.51% |
| over $131,220 up to $147,667 | 38.00% | 19.00% | 17.91% | 30.81% |
| over $147,667 up to $157,464 | 41.00% | 20.50% | 22.05% | 34.26% |
| over $157,464 up to $209,952 | 42.00% | 21.00% | 23.43% | 35.41% |
| over $209,952 up to $210,371 | 43.00% | 21.50% | 24.81% | 36.56% |
| over $210,371 up to $314,928 | 47.00% | 23.50% | 30.33% | 41.16% |
| over $314,928 | 48.00% | 24.00% | 31.71% | 42.31% |
2020 Taxable Income & Marginal Tax Rates
| Taxable Income | Other Income | Capital Gains | Cdn Dividends (Eligible) | Cdn Dividends (Non-Eligible) |
|---|---|---|---|---|
| first $48,535 | 25% | 12.50% | -0.03% | 15.86% |
| over $48,535 up to $97,069 | 30.50% | 15.25% | 7.56% | 22.18% |
| over $97,069 up to $131,220 | 36.00% | 18.00% | 15.15% | 28.51% |
| over $131,220 up to $150,473 | 38.00% | 19.00% | 17.91% | 30.81% |
| over $150,473 up to $157,464 | 41.00% | 20.50% | 22.05% | 34.26% |
| over $157,464 up to $209,952 | 42.00% | 21.00% | 23.43% | 35.41% |
| over $209,952 up to $214,368 | 43.00% | 21.50% | 24.81% | 36.56% |
| over $214,368 up to $314,928 | 47.00% | 23.50% | 30.33% | 41.16% |
| over $314,928 | 48.00% | 24.00% | 31.71% | 42.31% |
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Have questions about your filing deadlines or tax planning? Our team is here to help.