Changes to the Deadline for Remitting Unclaimed Financial Assets
Effective June 4, 2025, all holders of unclaimed financial assets (UFAs) must remit them during the first quarter following the end of the calendar year in which they became unclaimed.
However, there will be a transition period for UFA holders whose fiscal year currently ends on a date other than December 31.
In addition, UFA holders can request a different remittance deadline by emailing [email protected].
Transition period
UFA holders whose fiscal year ends on a date other than December 31 have the following options for remitting UFAs:
- make two remittances
- the first during the first quarter following the end of their fiscal year
- the second during the first quarter following December 31
- make a single remittance during the first quarter following December 31
No interest will be charged on remittances made between the end of the first quarter following the end of the holder's fiscal year and the end of the first quarter following December 31.
Fiscal year ending between June and December 2025
UFA holders whose fiscal year ends between June and December 2025 will have a transition period to make their remittance.
| End of fiscal year | 1st remittance: first quarter following the end of the fiscal year | 2nd remittance: first quarter following December 31 |
|---|---|---|
| June 30, 2025 | September 30, 2025 (12 months) | March 31, 2026 (6 months) |
| July 31, 2025 | October 31, 2025 (12 months) | March 31, 2026 (5 months) |
| August 31, 2025 | November 30, 2025 (12 months) | March 31, 2026 (4 months) |
| September 30, 2025 | December 31, 2025 (12 months) | March 31, 2026 (3 months) |
| October 31, 2025 | January 31, 2026 (12 months) | March 31, 2026 (2 months) |
| November 30, 2025 | February 28, 2026 (12 months) | March 31, 2026 (1 month) |
| *The dates are remittance deadlines. Remittances must be made no later than three months after the end of the fiscal year and no later than three months after December 31. | ||
| End of fiscal year | First quarter following December 31 |
|---|---|
| June 30, 2025 | March 31, 2026 (18 months) |
| July 31, 2025 | March 31, 2026 (17 months) |
| August 31, 2025 | March 31, 2026 (16 months) |
| September 30, 2025 | March 31, 2026 (15 months) |
| October 31, 2025 | March 31, 2026 (14 months) |
| November 30, 2025 | March 31, 2026 (13 months) |
| *The dates are remittance deadlines. Remittances must be made no later than three months after December 31. | |
Fiscal year ending between January and May 2025
UFA holders whose fiscal year ends between January and May 2025 must make their 2025 remittance according to the usual deadlines, which are as follows:
- April 30, 2025, for a fiscal year ending in January
- May 31, 2025, for a fiscal year ending in February
- June 30, 2025, for a fiscal year ending in March
- July 31, 2025, for a fiscal year ending in April
- August 31, 2025, for a fiscal year ending in May
They have two options for their 2026 remittance.
| End of fiscal year | 1st remittance: first quarter following the end of the fiscal year | 2nd remittance: first quarter following December 31 |
|---|---|---|
| January 31, 2026 | April 30, 2026 (12 months) | March 31, 2027 (11 months) |
| February 28, 2026 | May 31, 2026 (12 months) | March 31, 2027 (10 months) |
| March 31, 2026 | June 30, 2026 (12 months) | March 31, 2027 (9 months) |
| April 30, 2026 | July 31, 2026 (12 months) | March 31, 2027 (8 months) |
| May 31, 2026 | August 31, 2026 (12 months) | March 31, 2027 (7 months) |
| *The dates are remittance deadlines. Remittances must be made no later than three months after the end of the fiscal year and no later than three months after December 31. | ||
| End of fiscal year | First quarter following December 31 |
|---|---|
| January 31, 2026 | March 31, 2027 (23 months) |
| February 28, 2026 | March 31, 2027 (22 months) |
| March 31, 2026 | March 31, 2027 (21 months) |
| April 30, 2026 | March 31, 2027 (20 months) |
| May 31, 2026 | March 31, 2027 (19 months) |
| *The dates are remittance deadlines. Remittances must be made no later than three months after December 31. | |