Canadian tax deadlines 2026
Key dates for individuals, employers, corporations, and GST/HST filers. Missing a deadline costs interest — bookmark this page.
Individuals — T1 personal tax return
| Date | Deadline | Notes |
|---|---|---|
| Feb 28, 2026 | T4, T4A, T5 slips available | Employers must issue slips by this date. Wait until you have all slips before filing. |
| Mar 2, 2026 | RRSP contribution deadline | Last day to contribute and deduct on your 2025 return. 60 days after Dec 31. |
| Apr 30, 2026 | T1 filing deadline — employed | For employees, pensioners, and most individuals. Applies to returns with or without balance owing. |
| Apr 30, 2026 | Balance owing due | Even self-employed filers must pay by April 30. Interest accrues daily after this date at prescribed rate + 4%. |
| Jun 15, 2026 | T1 filing deadline — self-employed | Extended deadline if you or your spouse had self-employment income. Balance still due April 30. |
If April 30 falls on a weekend or holiday, the deadline moves to the next business day. In 2026, April 30 is a Thursday.
Quarterly tax instalments
If you owed more than $3,000 in federal tax (or $1,800 in Quebec) in either of the two prior years, CRA expects you to pay quarterly instalments.
| Quarter | Due date |
|---|---|
| Q1 2026 | March 15, 2026 |
| Q2 2026 | June 15, 2026 |
| Q3 2026 | September 15, 2026 |
| Q4 2026 | December 15, 2026 |
You can pay based on the prior year, the two-year-prior year, or estimate current-year tax — whichever avoids the penalty. CRA sends reminder letters with suggested amounts in February and August.
Employers — payroll and T-slips
| Date | Deadline | Notes |
|---|---|---|
| Feb 28, 2026 | T4, T4A, T4A-NR slips — to employees and CRA | For the 2025 tax year. Issue a copy to each employee and file the XML with CRA. |
| 15th of following month | Monthly payroll remittance | Regular remitters: income tax, CPP, and EI deducted from payroll are due by the 15th of the next month. |
| 3 business days after payroll | Accelerated remittance (large employers) | Employers who remitted over $25,000/month on average in the prior year must remit within 3 business days. |
| End of February | T4 Summary (RC59) | Summary of all T4 amounts filed. Generated automatically when you upload T4 XML to My Business Account. |
Investments, savings & trusts
| Date / Timing | Event |
|---|---|
| Jan 1 each year | New TFSA contribution room added. In 2026: +$7,000. |
| Feb 28, 2026 | T5 (investment income) slips issued by financial institutions for 2025. |
| Mar 31 (90 days after year-end) | T3 trust return due (for trusts with Dec 31 year-end). |
| Dec 31 in year you turn 71 | Must convert RRSP to a RRIF or annuity. No more contributions after this date. |
| Mar 2, 2026 | FHSA and RRSP contribution deadline for 2025 deduction. |
Corporations — T2 returns
| Timing | Deadline | Notes |
|---|---|---|
| 6 months after fiscal year-end | T2 corporate tax return filing | E.g. December 31 year-end → June 30 filing deadline. |
| 2 months after year-end | Corporate tax balance owing | General corporations must pay the balance by end of month 2. |
| 3 months after year-end | Balance owing — CCPCs claiming SBD | Canadian-controlled private corporations eligible for the Small Business Deduction get an extra month to pay. |
| Monthly | Corporate tax instalments | Corporations owing over $3,000 must pay monthly instalments throughout the year. |
GST/HST
| Filing frequency | Due date |
|---|---|
| Annual — individuals | June 15, 2026 (for 2025 fiscal year). Balance owing still due April 30. |
| Annual — corporations | 3 months after fiscal year-end. |
| Quarterly | One month after each quarter-end (e.g. April 30, July 31, Oct 31, Jan 31). |
| Monthly | One month after each month-end. |
Businesses with more than $6 million in annual taxable supplies must file monthly. Between $1.5M and $6M: quarterly. Under $1.5M: annual (with quarterly option).
Dates are for the 2026 filing year (2025 tax year for individuals) unless stated otherwise. When a deadline falls on a weekend or public holiday, it moves to the next business day. Always verify with CRA's official deadlines page.