For individuals, the taxation year is always the calendar year, January 1 to December 31. Tax returns for the year are due on or before April 30 of the following year. Any tax owed must be paid by April 30th, or interest will be charged.
For self-employed taxpayers and their spouses or common-law partners, the filing due date is extended to June 15. However, any tax owing must be paid on or before April 30th or interest will still be charged.