BOS CRA Rules

Rules · TAX

TAX-03 — T1, self-employed

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

T1, self-employed: file by 15 June; any balance owing is still due 30 April. Personal instalments required where net tax owing exceeds $3,000 ($1,800 Quebec) in the current year and in either of the two prior years. Instalment dates 15 March, 15 June, 15 September, 15 December

(June 15 filing / April 30 payment split and the $3,000 instalment threshold confirmed in the guide text)

Sources

Record

Anchor ID
TAX-03 (permanent)
Jurisdiction
FED
Section
2.8 Income tax filing, instalments and deductions
Verified
2026-08-27 — by a person, against the source
Review cycle
legislative