2023 Remittance Schedules of the Tax on Insurance Premiums
2023 Annual Remittance Schedule of the Tax on Insurance Premiums
| Start of the period | End of the period | Due date | |
|---|---|---|---|
| January | 2022-02-01 | 2023-01-31 | 2023-05-01 |
| February | 2022-03-01 | 2023-02-28 | 2023-05-31 |
| March | 2022-04-01 | 2023-03-31 | 2023-07-04 |
| April | 2022-05-01 | 2023-04-30 | 2023-07-31 |
| May | 2022-06-01 | 2023-05-31 | 2023-08-31 |
| June | 2022-07-01 | 2023-06-30 | 2023-10-03 |
| July | 2022-08-01 | 2023-07-31 | 2023-10-31 |
| August | 2022-09-01 | 2023-08-31 | 2023-11-30 |
| September | 2022-10-01 | 2023-09-30 | 2024-01-03 |
| Octobre | 2022-11-01 | 2023-10-31 | 2024-01-31 |
| November | 2022-12-01 | 2023-11-30 | 2024-02-29 |
| December 1 | 2023-01-01 | 2023-12-31 | 2024-04-02 |
| December 2 | 2023-01-01 | 2023-12-31 | 2024-04-30 |
1 Generally applicable filing deadline
2 Filing deadline for an individual who meets the following conditions:
2 Filing deadline for an individual who meets the following conditions:
- The individual is a registrant with a fiscal period that corresponds to the calendar year.
- The individual is considered to be carrying on a business under the Taxation Act or the Income Tax Act.
- The individual has a June 15 filing deadline for his or her income tax return in the year following the calendar year to which the annual remittance applies.
2023 Monthly Remittance Schedule of the Tax on Insurance Premiums
| Start of the period | End of the period | Due date | |
|---|---|---|---|
| January | 2023-01-01 | 2023-01-31 | 2023-02-28 |
| February | 2023-02-01 | 2023-02-28 | 2023-03-31 |
| March | 2023-03-01 | 2023-03-31 | 2023-05-01 |
| April | 2023-04-01 | 2023-04-30 | 2023-05-31 |
| May | 2023-05-01 | 2023-05-31 | 2023-07-04 |
| June | 2023-06-01 | 2023-06-30 | 2023-07-31 |
| July | 2023-07-01 | 2023-07-31 | 2023-08-31 |
| August | 2023-08-01 | 2023-08-31 | 2023-10-03 |
| September | 2023-09-01 | 2023-09-30 | 2023-10-31 |
| October | 2023-10-01 | 2023-10-31 | 2023-11-30 |
| November | 2023-11-01 | 2023-11-30 | 2024-01-03 |
| December | 2023-12-01 | 2023-12-31 | 2024-01-31 |
2023 Quarterly Remittance Schedule of the Tax on Insurance Premiums
| Start of the period | End of the period | Due date | |
|---|---|---|---|
| January | 2022-11-01 | 2023-01-31 | 2023-02-28 |
| February | 2022-12-01 | 2023-02-28 | 2023-03-31 |
| March | 2023-01-01 | 2023-03-31 | 2023-05-01 |
| April | 2023-02-01 | 2023-04-30 | 2023-05-31 |
| May | 2023-03-01 | 2023-05-31 | 2023-07-04 |
| June | 2023-04-01 | 2023-06-30 | 2023-07-31 |
| July | 2023-05-01 | 2023-07-31 | 2023-08-31 |
| August | 2023-06-01 | 2023-08-31 | 2023-10-03 |
| September | 2023-07-01 | 2023-09-30 | 2023-10-31 |
| October | 2023-08-01 | 2023-10-31 | 2023-11-30 |
| November | 2023-09-01 | 2023-11-30 | 2024-01-03 |
| December | 2023-10-01 | 2023-12-31 | 2024-01-31 |