The Canada Revenue Agency (CRA) has set strict deadlines for filing tax returns and making payments in 2025. Missing these deadlines can lead to penalties and interest charges, while early filing ensures faster refunds.
To simplify tax season, we have compiled all crucial tax deadlines for 2025 in one place.
When Can You File Your Taxes in 2025?
1. Deadline for Individual Tax Returns
The deadline for filing 2024 tax returns is April 30, 2025. The CRA requires individual taxpayers to submit their returns by this date each year. If the date falls on a weekend or holiday, the deadline extends to the next business day.
For those filing early, the NETFILE system opens on February 24, 2025, allowing electronic submissions. If you prefer mailing your return, ensure it is postmarked or received by the due date.
2. Deadline for Self-Employed Individuals
Self-employed individuals and their spouses or common-law partners have until June 16, 2025, to file their tax returns. However, any taxes owed must still be paid by April 30, 2025, to avoid interest charges.
Key CRA Tax Deadlines for 2025
Below are the critical deadlines for tax filing and payments in 2025:
| Date | Tax Event |
|---|---|
| March 3, 2025 | Deadline for RRSP, PRPP, and SPP contributions for the 2024 tax year |
| April 30, 2025 | Tax filing deadline for individuals |
| June 16, 2025 | Tax filing deadline for self-employed individuals and their spouses |
Payment Deadlines for 2024 Taxes
| Date | Tax Event |
| April 30, 2025 | Deadline to pay any taxes owed to the CRA |
Business Tax Deadlines
- Sole proprietors and partnerships must file their returns by June 16, 2025, if they follow the calendar year.
- Incorporated businesses must file within six months of their fiscal year-end.
Filing Deadlines for Final Tax Returns
If a taxpayer passes away, their legal representative must file a final tax return:
- If death occurred between January 1 and October 31, 2024, the tax return is due by April 30, 2025.
- If death occurred between November 1 and December 31, 2024, the return is due six months after the date of death.
- If the deceased was self-employed, the deadline extends to June 16, 2025, but interest on unpaid taxes starts accruing from April 30, 2025.
Penalties for Late Tax Filing
1. Penalties for Individuals
If you owe taxes and file late, the CRA imposes a 5% penalty on the outstanding amount, plus 1% for each month (up to 12 months) of delay. Interest on unpaid taxes accrues daily.
2. Penalties for Self-Employed Individuals
Self-employed individuals must also adhere to payroll tax and GST/HST remittance deadlines. Penalties include:
- 10% penalty for the first late payroll deduction
- 20% penalty for repeated failures
- GST/HST late remittance penalties ranging from 3% to 20%
Installment Payment Deadlines
Individuals making installment tax payments should note these due dates:
| Date | Installment Due |
| March 15, 2025 | First installment |
| June 15, 2025 | Second installment |
| September 15, 2025 | Third installment |
| December 15, 2025 | Fourth installment |
How to File Your Taxes in Canada
The CRA provides several methods for filing taxes:
1. Certified Tax Software (NETFILE)
- Who Can Use: Canadian residents
- Cost: Free or varies
- Processing Time: Around 2 weeks
2. Authorizing a Representative
- Who Can Use: Anyone
- Cost: Free or varies
- Processing Time: About 2 weeks
3. Community Volunteer Tax Clinics
- Who Can Use: Low-income individuals with simple tax situations
- Cost: Free
- Processing Time: Typically 2 weeks
4. Tax Preparers (Discounters)
- Who Can Use: Anyone
- Cost: Varies
- Processing Time: Immediate, with a discounted refund
5. Paper Tax Returns
- Who Can Use: Anyone
- Cost: Free
- Processing Time: Up to 8 weeks
Meeting CRA tax deadlines is essential to avoid penalties and ensure timely refunds or benefits. Whether you’re an individual taxpayer, self-employed, or a business owner, staying informed about 2025 tax deadlines will help keep your finances in order.
FAQs
When is the CRA’s NETFILE service opening in 2025?
The CRA’s NETFILE service will be available starting February 24, 2025.
What happens if I miss the tax payment deadline?
If you miss the April 30, 2025 deadline, the CRA will charge interest on unpaid amounts daily.
Do self-employed individuals have different tax deadlines?
Yes, self-employed individuals must file by June 16, 2025, but taxes owed must be paid by April 30, 2025.