Canada: Year-end indirect tax, payroll deadlines

Canada: Year-end indirect tax, payroll deadlines

Businesses in Canada, including those in the financial services sector, need to be aware of upcoming GST / HST / QST* and payroll deadlines. Among the key deadlines are the following:

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23 and 30 November 2015: Investment fund managers to file monthly QST form related to TATE elections with investment plans 31

31 December 2015: 

  • Pension plans file for GST/HST and QST rebates 
  • Investment fund managers determine new “blended rates” 
  • Distributed investment plans to follow-up with unit holders for missing information 
  • All employers to claim overpaid CPP contributions and EI premiums 
  • Corporations and partnerships to file closely related group election forms 

1 January 2016: Businesses to determine the effect of new 15% HST rate in Newfoundland and Labrador

31 January 2016: Employers with pension plans, to calculate and remit GST/HST and QST on deemed supplies 

29 February 2016: All employers to calculate and remit GST/HST and QST related to taxable benefits 

30 April 2016: Businesses to determine whether there is a requirement to “self-assess” 10% on cross-border insurance premiums

30 June 2016: 

  • Selected listed financial institutions to file GST/HST and QST final returns
  • Registered financial institutions to file GST/HST and QST annual information returns, if applicable
  • Large businesses to prepare systems for next phase-out step of Ontario HST recaptured input tax credits 


*GST / HST  / QST = goods and services tax, harmonized sales tax, Quebec sales tax


Read a November 2015 report [PDF 98 KB] prepared by the KPMG member firm in Canada: Deadlines, Deadlines — Year-End GST and QST Filings and Other Key Dates

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