| Quarterly filing, Quarterly Remittance | Last day (30th or 31st) of following month |
| Annual Filing – Corporation | 3 months after year end (April 2, 2012) |
| Annual remittance – Corportation | 3 months after year end (April 2, 2012) |
| Annual Filing – Proprietorship | June 15, 2012 |
| Annual Remittance – Proprietorship | April 30, 2012 |
