MISSISSAUGA, Ont. - It's income tax time. Guess who has the worst reputation for procrastination?

That's right: Toronto.

Canada's biggest city had the most returns filed electronically through the QuickTax Online service on April 29-30, 2009, according to Intuit Canada,

Intuit, which sells numerous tax-preparation products, says Toronto was also Canada's tardiest tax filing city in 2008 and 2007.

Runner up: Calgary (in both 2009 and 2008).

Also-rans include Vancouver (No. 3), Edmonton (No. 4), Ottawa (No. 5), Mississauga, Ont. (No. 6), Winnipeg (No. 7), Victoria (No. 8), Montreal (No. 9) and Surrey, B.C. (No. 10).

None of the cities in Atlantic Canada made the list of late filers. The tongue-in-cheek study suggests their citizens are "probably already enjoying their refunds."

The usual deadline for Canadians to file their income tax returns is April 30, which is Friday this year.