Insurance Industry: Key Tax Dates

The following Canadian tax dates for insurance companies are based on a December 31 fiscal year end. Deadlines falling on holidays or weekends may be extended to the next business day. (Filing dates for miscellaneous matters affecting insurers in Canada, such as provincial taxes, licences, fees, permits and municipal taxes, are not covered.)

Footnotes

^{1. Canadian-controlled private corporations can pay federal and Quebec instalments quarterly (rather than}

^{monthly) if certain conditions are met.}

^{2. The payer in a transaction with a non-resident is required to remit withholding tax on or before the 15th}

^{of the month following the month the amount was paid or credited to the non-resident.}