Ontario small business tax deadlines, explained
Incorporated Ontario businesses juggle HST, payroll remittance, and corporate T2 deadlines through the year.
An incorporated Ontario business has several recurring deadlines: payroll source deductions, HST returns, and the annual T2 corporate tax return, plus WSIB and EHT reporting where they apply.
The rhythm
Source deductions are typically remitted monthly, HST on a schedule set by your filing frequency, and the T2 six months after your fiscal year-end, with any tax owing generally due earlier. Missing dates means penalties and interest.
Never track them alone
With current books, these deadlines are handled for you rather than tracked on a wall calendar. See our small business tax calendar for the full picture.
This is general information, not tax advice for your situation. Book a call and a Canadian accountant will give you the answer for your business.
Common questions
When is my T2 due in Ontario?
Six months after your corporation's fiscal year-end, though any balance owing is generally due two to three months after year-end.
How often do I file HST?
It depends on your assigned filing frequency, which is usually annual, quarterly, or monthly based on your revenue.