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

**Flag: 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): https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses/file-gst-hst-return/reporting-requirements-deadlines.html

Jurisdiction: FED · Verified 2026-08-27 · Review: legislative