A top-down shot of a person's hands resting on a table while holding a cup of coffee and a tablet that displays a 2022 calendar on it.

2022 Tax Deadlines Calendar

February 3, 2022

We’ve put together the below calendar to help you keep track of the 2022 tax deadlines and be prepared well in advance of any due dates. Included are all provincial, federal and US tax deadlines.

For more information on federal and provincial COVID-19 economic relief programs, see Notes 2 and 3 below.

DeadlineAction
January 30 Deadline for the borrower to pay interest on a loan to a family member or family trust to avoid the income being attributed back to the lender
February 2To pay Vancouver property taxes and file the Empty Homes Tax declaration
February 24To claim for CEWS, CRHP and CERS for August 1 – 28, 2021
February 28*To file T4s, T4As, T4A-NRs, and T5s with the CRA
March 1To contribute to your RRSP 2021 limit is $27,830; 2022 is $29,210 (capped at 18% of your prior year’s earned income)
March 15To pay the first 2022 personal income tax installment
March 24To claim for CEWS, CRHP and CERS for August 29 – September 25, 2021
March 31To file NR4s (payments to non-residents) with the CRA
March 31
(March 30 if a leap year)
To file T3 Trust returns with the CRA (see Note 1)
March 31To file T5013 Partnership Information Returns with the CRA (unless all partners are corporations, then 5 months after the fiscal year)
March 31To file GST returns for companies with December 31 year-ends, annual filers
March 31To file BC Speculation and Vacancy Tax declarations
March 31Businesses: To make, be invoiced and pay for eligible purchases for the BC PST rebate (see September 30 application deadline below)
April 15*US deadlines:
• To file U.S. individual income tax returns for 2021 or 6-month extension requests
• To file 2021 Report of Foreign Bank and Financial Accounts, FinCEN report 114 (formerly FBAR), for US citizens living in Canada
April 21To claim for CEWS, CRHP and CERS for period September 26 – October 23, 2021
April 30*To file personal income tax returns for 2021 (including foreign reporting T1135, T1141/T1142; see Note 1 for foreign affiliates) where the taxpayer or taxpayer’s spouse/common-law partner does not have self-employed business income
May 19To claim for CRHP, THRP and HHBRP for October 24 – November 20, 2021
June 15To pay the second 2022 personal income tax installment
June 15To file personal income tax returns for 2021 (including T1135 foreign reporting) where the taxpayer or taxpayer’s spouse/common-law partner has self-employed business income
June 15To file GST/HST returns for self-employed individuals with a December 31 year-end
June 15To file 2021 US individual income tax returns for US citizen or resident alien residing abroad and US nonresident with no withholding tax
June 16To claim for CRHP, THRP and HHBRP for November 21 – December 18, 2021
June 30Companies to file their T2 return for December 31 year-ends (see Note 1)
June 30Non-residents to file their elective Canadian tax return for Canadian source rent**, pension income, and acting income
July 4BC Speculation Tax declarations and tax owing (if any)
July 14To claim for CRHP, THRP and HHBRP for December 19, 2021 – January 15, 2022
August 11To claim for CRHP, THRP and HHBRP for January 16 February 12, 2022
September 8To claim for CRHP, THRP and HHBRP for February 13 March 12, 2022
September 15To pay the third 2022 personal income tax installment
September 30Businesses: To apply for the BC PST rebate (see March 31 above)
October 6To claim for CRHP, THRP and HHBRP for March 13 April 9, 2022
October 15US deadlines:
• Extended 2021 US individual income tax return (1040)
• Extended 2021 Report of Foreign Bank and Financial Accounts
November 3To claim for CRHP, THRP and HHBRP for April 10 May 7, 2022
December 15To pay the fourth 2022 personal income tax installment
December 27 (US)
December 28 (CAN)
Last trading day to settle a trade in 2022 for Canadian tax loss selling (may change – please check with your investment advisor/broker)
December 31*To contribute to Registered Education Savings Plans (RESP)
December 31*To make charitable donations for calendar year 2022
*If the deadline falls on a Saturday, Sunday or a holiday, taxpayers have until the next business day to file.
**If filed, NR6 for rental income to reduce withholdings the required (not elective)

Note 1:

Deadlines that are dependent on the fiscal year include:

  • T2 Corporation Income Tax returns – due 6 months after the fiscal year (watch for earlier deemed year-ends)
  • T106 Transactions with non-arm’s length non-residents – due at the same time as the T2 return
  • T1135 Foreign reporting of foreign assets (other than foreign affiliates – due at the same time as the T2 return
  • T1134 Foreign reporting for foreign affiliates – for taxation beginning in 2021 or later, now due 10 months after the year-end (e.g., due October 31, 2022 for a December 31, 2021 year-end)
  • T3 Returns for estates with a non-calendar year – due 90 days after the fiscal year

Note 2:

Federal COVID-19 relief:

Note 3:

BC COVID-19 relief:

More information on loans, grants, and other supports, as well as links to some of the federal benefits listed above, can be found on the Government of British Columbia Economic Recovery page.


Article written by Lori Oliver, CPA, CA