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Before making a major financial decision you
should consult a qualified professional.
Self-employed people and their spouses or common-law
partners have until June 15th each year to file their tax returns.
However, any tax owing must still be paid by April 30th.
The income tax returns may be filed, if desired, using the Netfile
service provided by Canada Revenue Agency (CRA). There are several
CRA-approved
software packages which may be used to Netfile a return. For more
information on the Netfile process, visit the CRA Netfile
- Overview.
The Income Tax Act specifies the due dates above as
April 30th and June 15th. The Interpretation Act s. 26 indicates
that when the due date falls on a holiday, then the due date will be
considered to be the next day that is not a holiday. The
Interpretation Act s. 35(1) defines "holiday" by listing the
applicable statutory holidays, and indicates that Sunday is considered
a holiday. According to the Interpretation Act, Saturday is not considered a holiday.
However, the CRA information on Important
Dates for Individuals indicates that "When a due date falls
on a Saturday, a Sunday, or a public
holiday, we consider your payment to be paid on time or your
return to be filed on time, if we receive it or if it is postmarked on
the next business day."
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