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Income tax Dates

  • MAR 31
    Final date for ratio option provisional tax applications.
  • APR 7
    End-of-year income tax and Working for Families bills are due if you have an extension of time to file your income tax return.
  • MAY 7
    Provisional tax payments are due if you have a March balance date and use the standard, estimation or ratio options.

Using the accounting income method (AIM) will suit your business if:

  • your business is growing
  • you're new to business
  • you have irregular or seasonal income
  • it's hard to forecast your income accurately
  • your yearly turnover is less than $5 million
  • you have accounting software or want to start using accounting software.

You'll only pay provisional tax when your business makes a profit. If you make your payments in full and on time, we will not charge use of money interest.

You can sign up to use AIM any time during the year.

Refunds of overpaid provisional tax

Your statement of activity will let us know if you've overpaid your provisional tax for the year.

If your business makes a loss you can get a refund straightaway and you will not need to:

  • file an Annual imputation return - IR4J 
  • wait until the end of the year to get the refund.

What happens if a statement of activity is not filed

If you miss 2 statements of activity, we'll contact you to make sure there was not a misunderstanding or system error.

If you continue to miss filing your statement of activity you may be moved from AIM to the estimation option. We may also charge use of money interest.