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Individuals are required by subsection 150(1) of the Income Tax Act to file tax returns no later than April 30 for the previous year. This deadline is extended to June 15 for the previous year if the individual, or the individual’s spouse or common-law partner is self-employed or carries on a business. Although the deadline is fixed, exceptions to the rule do exist:

• When the due date is not a business day, such as a holiday or weekend, returns may be submitted by the next business day.

• Non-residents filing returns under section 217 must file by June 30 for the previous year.

• Self-employed individuals, their spouses, and common-law partners must file their returns by June 15 for the previous year. This does not change the April 30 due date for any GST or HST owing.

• Deceased individuals and their surviving spouse must have their returns filed. The date is extended to six months past the death of the individual, or by the regular filing, whichever comes later.