Filing due dates for the 2022 tax return

For most people, the 2022 return has to be filed on or before April 30, 2023, and payment is due April 30, 2023.

File your return early or before the due date to avoid being charged interest and penalties and to prevent a disruption to your benefit and credit payments, such as:

• GST/HST credit, including any related provincial or territorial credits
• Canada child benefit (CCB), including related provincial or territorial payments
• Old age security (OAS) benefits

Self-employed persons

If you or your spouse or common-law partner carried on a business in 2022 with business expenditures:

• relating mostly to a tax shelter investment, your 2022 return must be filed by April 30, 2023
• other than those relating mostly to a tax shelter investment, your 2022 return must be filed by June 15, 2023

However, if you have a balance owing for 2022, you must pay it on or before April 30, 2023.

For more information on how to make your payment, see Payments to the CRA.

Exception to the due date

When a due date falls on a Saturday, Sunday, or public holiday recognized by the CRA, your return is considered on time if the CRA receives it, or if it is postmarked, on or before the next business day.

Your payment is considered on time if it is received on the first business day after the due date. For more information, see Due dates and payment dates.

Deceased persons

If you are filing a return for a deceased person or their surviving spouse or common-law partner, the due date may be different. For more information, see Guide T4011, Preparing Returns for Deceased Persons.

Related topics

• Getting a tax return
• Get ready to do your taxes
• Sending a tax return