Return and payment due dates
The CRA will only accept your section 217 election if your return is filed by the due date.
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Filing and payment due dates
- June 30
- Filing due date for a section 217 return
- April 30
Payment due date for a balance owing
If you have a balance owing, you must pay it by the payment due date to avoid interest charges.
When the due date is a weekend or holiday
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 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 details, see Due dates and payment dates.
Exception to filing due date
Your filing due date may differ if you are also reporting other Canadian-source income, such as:
- Employment or business income
- Net Canadian partnership income (limited or non-active partner)
- Taxable capital gains from disposing of taxable Canadian property
For more information, see Income Tax and Benefit Guide for Non-Residents and Deemed Residents of Canada: Due dates.
Late filing
The CRA cannot accept your section 217 election if you file after June 30th.
If you file late and the required non-resident tax was withheld on your eligible section 217 income:
- The withheld amount becomes your final tax obligation for that income
- The CRA will send you a notice of assessment for the difference if less than the required amount was withheld