As your corporate tax accountant in Toronto, SRJCA will ensure that you file your return no later than six months after the end of each tax year. The tax year of a corporation is its fiscal period. When the corporation's tax year ends on the last day of the month, returns should be filed by the last day of the sixth month after the end of the tax year.
Please keep in mind that even though the filing date of the return is six months after the end of the tax year, if any amount of money is owed in the form of corporate income tax then tax payments must be made no later than three months (90 days) after the end of the tax year.
For example, if your fiscal year end is December 31, 2025, the corporate return would have to be filed by June 30, 2026 but any taxes owed must be paid by March 31, 2026. Any payments that are received late will be subject to interest and penalties by the CRA.