Canada Revenue Agency (CRA) – This web site provides information on personal taxes, business taxes, payroll, forms and various other information that may be required
Service Ontario – This web site provides individuals and businesses with online services to register a business or incorporate a business
Personal tax filing deadline April 30 and for self-employed is June 15
Payment of all personal taxes deadline is April 30
Payroll remittances must be filed and paid by the 15th of each month following the reporting period
Filing of T4s must be completed by the end of February
Filing of Corporate tax returns must be filed within 6 months after year-end, but any outstanding taxes must be remitted within 90 days of year-end
Maximum annual insurance earnings for 2026 is $68,900
EI Premium rate for 2025 is 1.63%
EI maximum annual employee premium for 2026 is $1,123.07
CPP maximum pensionable earnings for 2025 is $71,300 (2026 not finalized)
CPP annual basic exemption for 2025 is $3,500 (2026 not finalized)
CPP maximum contributory earnings for 2025 is $67,800 (2026 not finalized)
CPP contribution rate for 2025 is 5.95% (2026 not finalized)
CPP maximum employee contribution for 2025 is $4,034.10. CPP2 is $396.00 (2026 not finalized)