Canadian tax deadlines: filing and payment dates explained

Updated October 29, 2026. This guide explains common Canadian tax filing and payment deadlines for the 2026 tax year and for ongoing business accounts. The key distinction is that filing a return and paying tax can have different deadlines. Use the Presyz tax calendar for dated reminders, then confirm the applicable period and due date in your CRA account.

Quick reference: 2026 tax year and 2027 filing season Most individual T1 returns: file and pay an amount owing by April 30, 2027. Qualifying self-employed individuals: generally file the 2026 T1 by June 15, 2027, but pay any personal income tax balance by April 30, 2027. Certain tax-shelter situations have an earlier filing deadline. 2026 T4 and T4A payroll slips and 2026 T5 investment slips: generally due by the last day of February 2027. Because February 28, 2027 falls on a Sunday, the next-business-day rule generally makes March 1, 2027 the filing date. Special circumstances can change this. T2 corporate income tax: file within six months after the corporation's tax year-end. The balance is generally due earlier, usually two months after year-end, or three months if the corporation meets the specific CRA conditions. GST/HST and payroll: deadlines depend on the business's assigned reporting period or remitter type; they are not automatically the personal-income-tax deadlines. Official reference: CRA's 2027 business and self-employed tax deadlines.

Personal income tax: filing is different from payment For most individuals, a 2026 T1 income tax and benefit return is due April 30, 2027, and any balance owing is generally payable on the same day. A qualifying self-employed person (or a person whose spouse or common-law partner carried on a business) may have until June 15, 2027 to file, but this does not extend the April 30 payment deadline. Filing late and paying late are separate issues that may lead to different penalties or interest. Example: if a self-employed graphic designer owes income tax on 2026 business earnings, the general payment deadline is April 30, 2027 even though the return may be filed by June 15. Deceased-person returns, some non-resident returns and other special situations can have different dates. CRA: personal income tax due dates.

GST/HST: monthly, quarterly and annual filing A GST/HST registrant must file for each assigned reporting period, including a nil period. Check the reporting period in My Business Account, because annual and quarterly filing cannot be inferred solely from the business's industry. Monthly: the return and payment are generally due one month after the reporting month ends. For a September 2026 period, the normal deadline is October 31, 2026, subject to the CRA's weekend/holiday adjustment. Quarterly: the return and payment are generally due one month after the quarter ends. For July–September 2026, the nominal date is October 31, 2026, subject to the same adjustment. Annual, most registrants: filing and payment are generally due three months after fiscal year-end. For a December 31, 2026 annual corporate reporting period, that generally means March 31, 2027. Annual, qualifying sole proprietors: if the individual has a December 31 fiscal year-end and business income for income-tax purposes, GST/HST payment is normally due April 30 and the annual return June 15. These conditions matter; not every annual individual registrant qualifies. Annual GST/HST instalments can also apply. See CRA: GST/HST reporting requirements and deadlines.

Payroll remittances: check your remitter type Employer source deductions for income tax, CPP and EI are remitted under an assigned CRA schedule. Do not assume every business remits on the 15th. Regular remitters: deductions are normally due by the 15th of the following month. For September 2026 payroll, the ordinary due date is October 15, 2026. Eligible quarterly remitters: due dates are generally April 15, July 15, October 15 and January 15 for the preceding quarters. Eligibility depends on the CRA's criteria and compliance record. Accelerated remitters: threshold 1 and threshold 2 have more frequent deadlines, potentially several times monthly. Use your CRA-assigned type and payroll dates rather than the regular-remitter example. Annual payroll slips are separate. A T4/T4A information return usually covers the previous calendar year and is ordinarily due the last day of February; certain business closures or other events have special rules. CRA: payroll remitting dates and CRA: filing information returns.

T4, T5 and other information slips T4/T4A: employers and payers generally submit the annual slip information return and deliver recipients' slips by the applicable last-day-of-February deadline, subject to the rules for the form. T5: investment-income returns also generally follow the last-day-of-February rule. For the 2026 calendar year, the weekend-adjusted date is generally March 1, 2027. T5018: construction contract payment reports generally follow a different rule, often six months after the selected reporting period. T3 and partnership returns: have separate rules tied to the trust or partnership circumstances. Never apply a T4 deadline automatically to every slip. Check CRA's information-return filing overview for the specific return you must submit.

Corporation income tax: T2 filing versus balance owing The T2 filing deadline is generally six months after the corporation's tax year ends. For a December 31, 2026 year-end, the ordinary T2 filing deadline is June 30, 2027. But the tax balance is generally due two months after year-end; a qualifying Canadian-controlled private corporation may have a three-month balance-due date only when the CRA's specific criteria are satisfied. Corporate instalment requirements vary by corporation and fiscal year, so they are intentionally not shown as universal dates in this guide. Check CRA's T2 income tax guide and your corporation's actual year-end and instalment account.

Personal instalments and foreign-property reporting Individuals who meet the CRA's tax-instalment criteria generally pay on March 15, June 15, September 15 and December 15, subject to holidays and special rules for certain farmers and fishers. Review your CRA instalment reminders rather than assuming every self-employed taxpayer must pay quarterly. CRA: individual instalment due dates. Form T1135: Canadian taxpayers who meet the specified foreign-property reporting threshold may have an additional foreign income verification filing. For individuals, corporations and trusts, the T1135 due date generally follows the applicable income tax return due date; partnerships have separate timing rules. The test is generally based on the cost amount of specified foreign property exceeding CAD $100,000 at any point in the year, not merely its year-end market value. CRA: Form T1135 reporting rules.

How to use the Presyz tax calendar correctly Identify the account: T1 personal tax, a particular GST/HST program account, a payroll program account, corporation T2 or information-slip return. Confirm the period: calendar year, GST/HST reporting period, month of remuneration or the corporation's actual fiscal year-end. Check the correct filing and payment due dates separately. A return can be filed on time even though a payment was already due. Check whether the nominal date is moved because of a weekend or CRA-recognized public holiday, and allow for the payment method's receipt timing. Use your CRA account or the official linked CRA guidance to verify your circumstances, especially when there are changes to your reporting frequency or registration status. Browse the interactive Presyz tax calendar for date-labelled events. The calendar is a general planning aid, not a substitute for an assigned CRA notice, a particular corporation's fiscal year or professional advice tailored to your situation.