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ARTICLE · 27 NOVEMBER 2012

Canadian Year-End Tax Planning Deadlines For 2012

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As the end of 2012 approaches, taxpayers should be aware of some important tax planning deadlines in Canada. Some of these are recurring issues that arise every year, while others are specific to the end of 2012.

CanadaTax
Steve Suarez
Steve Suarez
Stephanie Wong
Stephanie Wong
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Previously published in Tax Notes International, November 19, 2012,

As the end of 2012 approaches, taxpayers should be aware of some important tax planning deadlines in Canada. Some of these are recurring issues that arise every year, while others are specific to the end of 2012. In either case, it is useful to review some of the most important of these pending deadlines in order to ensure that opportunities for reducing or eliminating Canadian taxes are not missed. These deadlines are discussed below in relation to a corporation that is resident in Canada for Canadian tax purposes (Canco).

Table 1 summarizes the special year-end tax deadlines for 2012 discussed below.

Table 1. Summary of Special Year-End Tax Deadlines for 2012

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