31-Jan
WSIB Q4 filing
28-Feb
T4 slips filings T5 slips filings
15-Mar
First personal income tax instalment
30-Apr
Employees personal income tax return filings
Self employed and business owners income tax and GST
WSIB Q1 filing
15-Jun
Filing of self employed and business owned income tax and GST returns
Second personal income tax instalment
30-Jun
T5018 statement of contract payments for calendar year filings-
31-Jul
WSIB Q2 filing
15-Sep
Payment of third personal income tax instalment
31-Oct
WSIB Q3 filing
15-Dec
Payment of last personal income tax instalment
Quarterly - last day of month
GST payments
Personal tax instalments
Monthly - last day of following month
WSIB payments
Monthly - last day of month
Corporate tax instalments
Monthly - 23 of the month
PST payments
Monthly - 15 of each month
ETD (Employee Payroll Tax)deductions
Late PST filings
10% on tax collectible on sales, 5% on tax payable for own use
Late ETD payroll tax fillings
10%
Late T4, T5 and T5018 return filings
$25 per day to a maximum of $2,500
Late GST payments
$250 + 1% + 0.25% monthly penalties and Interest at 6-8%
Late income tax payments
Interest at 6-8%
Late income tax return filings
5% penalty plus 1% per month interest (both penalties and interest double if not first offender)
Late WSIB filings
10.5%/Year interest plus penalty
http://www.brasiltax.com/
Brasil Tax is specialized in income tax of expatriate Brazilians. They provide tax advice and deliver the declaration of non-resident in Brazil.Please contact Thais Vinagre