Canada Revenue Agency published a filing reminder for self-employed individuals, including sole proprietors, freelancers, and small-business operators.
For 2024 returns, self-employed taxpayers and taxpayers with a self-employed spouse or common-law partner had until June 15, 2025 to file. Because June 15 fell on a Sunday, CRA said the return would be considered on time if received by June 16, 2025.
The later filing deadline did not extend the payment deadline. Any 2024 balance owing was still due by April 30, 2025.
CRA pointed taxpayers who had not paid to payment arrangements and pre-authorized debit options, including the Payment Arrangement Calculator in CRA account.
The agency also reminded self-employed taxpayers to report all income. Accurate reporting can affect both tax payable and eligibility for benefits and credits such as the GST/HST credit, the Canada Child Benefit, and provincial or territorial programs.
GST/HST registration was another important point. CRA said a self-employed person generally must register for a GST/HST account if taxable supplies exceed $30,000 over a single calendar quarter or over the last four consecutive calendar quarters.
Commercial ridesharing is stricter. CRA said the small-supplier threshold does not apply to commercial ridesharing activities, so registration is required as soon as revenue starts.
The reminder is practical because self-employment turns tax filing into record-keeping, remittance, registration, and payment management. Missing one part can create interest, penalties, or lost benefit accuracy even where the business income itself is straightforward.