REG-05 — Individual with business income and a 31 December year end

Current — Verified against the live source. Safe to cite.

Individual with business income and a 31 December year end: return due 15 June, net tax remittance due 30 April. The split catches sole proprietors every year

Sources

Reporting deadlines (primary)

Record

Anchor ID: REG-05 (permanent)
Jurisdiction: FED
Section: 2.1 GST/HST registration, filing and reporting periods
Verified: 2026-08-27 — by a person, against the source
Review cycle: legislative