1 Filing and Compliance Obligations

Canadian Tax Law Curriculum · 3:46

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Lyrics

[Verse 1]
April thirtieth is the date you need to know
Individual returns must go in the flow
But if you're self-employed or have business income too
June fifteenth gives you time, but balance payment's due

[Chorus]
File on time, pay what's owed
T-four, T-five, down the road
Instalments due when tax is high
VDP when you need to try
Deadlines matter, interest grows
Canadian tax compliance knows

[Verse 2]
Corporations get six months from their year-end date
But payment's due two months, don't be late
Trusts follow April thirtieth just like you and me
Partnerships file by March thirty-first, you see

[Chorus]
File on time, pay what's owed
T-four, T-five, down the road
Instalments due when tax is high
VDP when you need to try
Deadlines matter, interest grows
Canadian tax compliance knows

[Verse 3]
When your tax bill hits three thousand dollars or more
Quarterly instalments knock upon your door
March, June, September, then December too
Interest compounds daily if payments are overdue

[Bridge]
Information slips tell the story true
T-four for employment, T-five investment too
T-three for trusts, T-fifty-thirteen for partnerships
NR-four for non-residents, don't let compliance slip

[Verse 4]
Foreign holdings need reporting forms
T-eleven-thirty-five for property norms
T-eleven-thirty-four for foreign affiliates
Hundred thousand threshold, don't miss these mandates

[Chorus]
File on time, pay what's owed
T-four, T-five, down the road
Instalments due when tax is high
VDP when you need to try
Deadlines matter, interest grows
Canadian tax compliance knows

[Outro]
Voluntary disclosure saves the day
When you've missed filing along the way
No penalty relief if CRA's onto you
File complete and accurate, make your taxes true

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