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Filing due date Generally, your income tax and benefit return must be filed on or before: April 30 of the year after the tax year June 15 of the year after the tax year if you or your spouse or common-law partner carried on a business in Canada (other than a business whose expenditures are mainly in connection with a tax shelter) A balance of tax owing must be paid on or before April 30 of the year after the tax year, regardless of the due date of the tax return. ...

Filing due date Generally, you must file your income tax return on or before: April 30 of the year after the tax year June 15 of the year after the tax year, if you or your spouse or common-law partner carried on a business in Canada (other than a business whose expenditures are mainly in connection with a tax shelter) Note Any balance of tax owing must be paid on or before April 30 of the year after the tax year, regardless of the due date of the tax return. ...

A survivor can be named in the deceased holder's will as a successor holder to a TFSA, if the terms of the will state that the successor holder receives all of the holder's rights including the unconditional right to revoke any beneficiary designation, or similar direction imposed by the deceased holder under the arrangement or relating to property held in connection with the arrangement. ...

Note The taxable benefit included in your income in connection with an employee option agreement is not eligible for the capital gains deduction. ...

For tax years of a taxpayer that begin after February 26, 2018, the reassessment period is extended by three years for income, loss or other amount arising in connection with a foreign affiliate of the taxpayer. ...

After your call is accepted by an automated response, you may hear a beep and notice a normal connection delay. ...

For tax years of a taxpayer that begin after February 26, 2018, the reassessment period is extended by three years for income arising in connection with a foreign affiliate of the taxpayer. ...

Note The taxable benefit included in your income in connection with an employee option agreement is not eligible for the capital gains deduction. ...

You may hear a beep and experience a normal connection delay. Regular hours of service Monday to Friday (but not holidays) 9 a.m. to 5 p.m. ...

Self-employed persons- If you or your spouse or common-law partner carried on a business in 2001 (other than a business whose expenditures are primarily in connection with a tax shelter) your return for 2001 has to be filed on or before June 15, 2002. ...