This module introduces CPA professionals to the critical filing deadlines imposed under the Income Tax Act and related statutes for different types of taxpayers. Participants will examine statutory timelines for individuals (T1), corporations (T2), trusts (T3), partnerships (T5013), and registered accounts such as RRSPs, TFSAs, and GST/HST registrants. It also explores installment payment requirem...
This module introduces CPA professionals to the critical filing deadlines imposed under the Income Tax Act and related statutes for different types of taxpayers. Participants will examine statutory timelines for individuals (T1), corporations (T2), trusts (T3), partnerships (T5013), and registered accounts such as RRSPs, TFSAs, and GST/HST registrants. It also explores installment payment requirements, remittance obligations, and fiscal year considerations for each entity type. The module lays a foundation for understanding how timely compliance influences downstream obligations, such as interest, penalties, and enforcement measures. By the end, CPAs will be fully equipped to identify and manage key deadlines that affect both routine filings and complex tax scenarios.
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