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Canadian Tax Deadlines for the 2026 Tax Year
These are the Canadian tax deadlines for the 2026 tax year, most of which fall in 2027, plus the recurring dates for payroll, GST/HST and instalments. Every date here applies the CRA’s weekend rule: when a due date lands on a Saturday, Sunday or CRA-recognized public holiday, you’re on time on the next business day. For 2026 rates, brackets and contribution limits, see our Canadian tax rates and limits.
Personal tax deadlines
For most individuals, Friday, April 30, 2027 is the key date: it’s both the filing deadline for 2026 returns and the payment deadline for any balance owing. Self-employed people get more time to file, but not to pay.
| Deadline | Date | Who it applies to |
|---|---|---|
| Last 2026 instalment | Tuesday, December 15, 2026 | Individuals who must pay instalments for 2026 |
| RRSP, PRPP and SPP contributions for 2026 | Monday, March 1, 2027 | Anyone deducting contributions on a 2026 return (the deadline is the 60th day of 2027) |
| 2026 T1 return | Friday, April 30, 2027 | Most individuals |
| 2026 balance owing | Friday, April 30, 2027 | All individuals, including the self-employed |
| 2026 T1 return, self-employed | Tuesday, June 15, 2027 | Self-employed individuals and their spouses or common-law partners (April 30 if the business expenditures are mainly tax shelter investments) |
| Form T1135 (foreign property) | With your return: April 30 or June 15, 2027 | Residents whose specified foreign property cost more than $100,000 in total at any time in 2026 |
| 2027 instalments | Monday, March 15; Tuesday, June 15; Wednesday, September 15; Wednesday, December 15, 2027 | Individuals whose net tax owing is over $3,000 ($1,800 in Quebec) in 2027 and in either 2026 or 2025 |
None of these dates falls on a weekend. The 2025 RRSP deadline was March 2, 2026 only because March 1 was a Sunday that year; for 2026 contributions, it’s March 1, 2027. Farmers and fishers who must pay instalments make a single payment, due December 31. Interest on an unpaid 2026 balance is charged from the day after April 30, 2027. For help with your return, see our personal tax services.
Sources: CRA filing due dates, due dates for individuals, instalment due dates, who pays instalments, RRSP contribution year, Form T1135 questions and answers.
Employer and information slip deadlines
Employers and other payers report 2026 amounts on information slips due early in 2027. Payroll deductions are remitted all year, on a schedule set by your remitter type, which the CRA generally bases on your average monthly withholdings from two years earlier.
| Deadline | Date | Who it applies to |
|---|---|---|
| T4, T4A and T5 slips and summaries | Monday, March 1, 2027 (February 28 is a Sunday) | Employers (T4), payers of fees, pensions and other amounts (T4A), and payers of dividends and interest (T5) |
| Ontario Employer Health Tax annual return and balance | Monday, March 15, 2027 | Ontario employers whose 2026 Ontario payroll was more than their exemption ($1 million for eligible employers), among others |
| NR4 slips and summary | Wednesday, March 31, 2027 | Payers of amounts to non-residents (estates and trusts file within 90 days of their year-end) |
| T5018 contract payments | Wednesday, June 30, 2027, for a calendar-2026 reporting period | Construction businesses reporting payments to subcontractors (due 6 months after the end of the reporting period they chose) |
| Payroll remittances, regular remitters | 15th of the following month: Thursday, October 15, 2026 for September; Monday, November 16, 2026 for October (November 15 is a Sunday); Tuesday, December 15, 2026 for November; Friday, January 15, 2027 for December | Employers with average monthly withholdings under $25,000 |
| Payroll remittances, quarterly remitters | April 15, July 15, October 15 and January 15 (Thursday, October 15, 2026 for July to September; Friday, January 15, 2027 for October to December) | Eligible small employers with a perfect compliance record and average monthly withholdings under $3,000 (under $1,000 for new employers) |
| Payroll remittances, accelerated threshold 1 | 25th of the month for pay from the 1st to the 15th; 10th of the next month for pay from the 16th to month-end | Employers with average monthly withholdings of $25,000 to $99,999.99 |
| Payroll remittances, accelerated threshold 2 | 3rd working day after the 7th, 14th, 21st and last day of each month | Employers with average monthly withholdings of $100,000 or more |
The T4A-NR, T4A-RCA and T4PS are also due March 1, 2027, and employees and other recipients must get their T4 and T4A slips by the last day of February. Three accelerated threshold 1 dates move in the coming months (see the weekend table below). For help running payroll and year-end slips, see our payroll services.
Sources: CRA: when to file information returns, Employers’ Guide RC4120, T5 filing due date, NR4 guide T4061, remittance due dates, Ontario Employer Health Tax.
Corporate tax deadlines
Corporate deadlines run from each corporation’s own tax year-end. The dates below are for a December 31, 2026 year-end; for any other year-end, count from that date. The balance is due months before the return.
| Deadline | Rule | December 31, 2026 year-end |
|---|---|---|
| Balance due, most corporations | 2 months after year-end | Monday, March 1, 2027 (February 28 is a Sunday) |
| Balance due, qualifying CCPCs | 3 months after year-end, if the corporation was a CCPC all year, claimed the small business deduction this year or last, and had prior-year taxable income within its business limit | Wednesday, March 31, 2027 |
| T2 return | 6 months after year-end | Wednesday, June 30, 2027 |
| Instalments | Monthly, or quarterly for eligible small CCPCs; not required if tax payable is $3,000 or less in the current or previous year | Last day of each month (or quarter) of the 2027 tax year. January 31 and February 28, 2027 are Sundays, so those move to February 1 and March 1 |
| T5013 partnership return | March 31 if all partners are individuals; 5 months after the fiscal period ends if all are corporations; otherwise the earlier of the two | Wednesday, March 31, 2027, or Monday, May 31, 2027 if all partners are corporations |
| Ontario annual return | Within 6 months after year-end, through the Ontario Business Registry, no fee | Wednesday, June 30, 2027 for Ontario-incorporated corporations (federal corporations file their annual return with Corporations Canada instead) |
Filing the T2 on time doesn’t avoid interest on a late payment, so plan the payment first. Other instalment due dates that land on a weekend or holiday move the same way. T2 returns must be filed electronically for tax years starting after 2023, with some exceptions. For year-end and T2 work, see our corporate tax services.
Sources: CRA: when to file the T2, balance-due day, corporate instalment due dates, who has to pay instalments, corporate penalties and e-filing, T5013 guide T4068, Ontario Business Registry.
GST/HST filing and payment deadlines
Your GST/HST deadline depends on the reporting period the CRA assigned you. A return is due even when there’s nothing to remit, and returns for reporting periods that begin after 2023 must be filed electronically, with limited exceptions such as charities.
| Reporting period | Rule | Upcoming dates |
|---|---|---|
| Monthly | File and pay 1 month after the end of each month | September 2026: Monday, November 2, 2026 (October 31 is a Saturday). October: Monday, November 30, 2026. November: Thursday, December 31, 2026. December: Monday, February 1, 2027 (January 31 is a Sunday) |
| Quarterly (calendar quarters) | File and pay 1 month after the end of each quarter | July to September 2026: Monday, November 2, 2026. October to December 2026: Monday, February 1, 2027 |
| Annual, most registrants | File and pay 3 months after fiscal year-end | December 31, 2026 year-end: Wednesday, March 31, 2027 |
| Annual, sole proprietors with business income and a December 31 year-end | Pay by April 30; file by June 15 | Pay by Friday, April 30, 2027; file by Tuesday, June 15, 2027 |
| Instalments for annual filers | Quarterly, 1 month after each fiscal quarter, generally if net tax for the previous fiscal year was $3,000 or more | Calendar fiscal year: Monday, November 2, 2026 and Monday, February 1, 2027 for the last two quarters of 2026 |
June 15 is a filing date only: a sole proprietor’s GST/HST balance is still due April 30. For registration, returns and instalments, see our GST/HST filing services.
Sources: CRA: GST/HST reporting requirements and deadlines, when to pay GST/HST instalments, who pays GST/HST instalments.
Trust deadlines and bare trusts
A trust with a December 31 year-end has 90 days to file its T3 return, T3 slips and summaries and to pay any balance owing. For 2026, that’s Wednesday, March 31, 2027.
| Deadline | Date | Who it applies to |
|---|---|---|
| T3 return, T3 slips and summaries, balance owing | Wednesday, March 31, 2027 | Trusts with a December 31, 2026 year-end |
| First T3 return for reportable bare trusts | Wednesday, March 31, 2027 | Certain bare trusts, for tax years ending on or after December 31, 2026 |
| Bare trusts, 2025 tax year | No return required | Bare trusts with tax years ending in 2025 |
Bill C-15, which received Royal Assent on March 26, 2026, requires certain bare trusts to file for tax years ending on or after December 31, 2026. The exceptions are set out in the Income Tax Act, and the CRA says more guidance is coming before the T3 filing season, so check before deciding an arrangement doesn’t need a return. Separately, from tax years ending on or after December 31, 2025, trusts whose assets stay at or below $50,000 in fair market value all year, among others, no longer need Schedule 15 (beneficial ownership information).
Sources: CRA: when to file a T3, what has changed for trusts.
Underused Housing Tax has ended
The Underused Housing Tax (UHT) is eliminated for 2025 and later calendar years, so no UHT return or payment is due for 2026. The change became law when the Budget 2025 Implementation Act, No. 1 received Royal Assent on March 26, 2026. Returns, payments, penalties and interest for 2022, 2023 and 2024 still apply, so any missed UHT filings for those years still need attention.
Source: CRA notice UHTN1. Some older CRA UHT pages have not yet been updated to reflect the change.
When Canadian tax deadlines move
The CRA treats a payment due on a Saturday, Sunday or CRA-recognized public holiday as on time if it arrives by the next business day, and a return or slip as on time if it’s received or postmarked by then. These upcoming dates move:
| Falls on | Moves to | What’s due |
|---|---|---|
| Sunday, October 25, 2026 | Monday, October 26, 2026 | Payroll remittances for October 1 to 15 (accelerated threshold 1) |
| Saturday, October 31, 2026 | Monday, November 2, 2026 | GST/HST for September (monthly) and July to September (quarterly), plus GST/HST and corporate instalments due that day |
| Sunday, November 15, 2026 | Monday, November 16, 2026 | Payroll remittances for October (regular remitters) |
| Friday, December 25, 2026 (Christmas Day) | Monday, December 28, 2026 | Payroll remittances for December 1 to 15 (accelerated threshold 1) |
| Sunday, January 10, 2027 | Monday, January 11, 2027 | Payroll remittances for December 16 to 31, 2026 (accelerated threshold 1) |
| Sunday, January 31, 2027 | Monday, February 1, 2027 | GST/HST for December 2026 (monthly) and October to December 2026 (quarterly), plus GST/HST and corporate instalments due that day |
| Sunday, February 28, 2027 | Monday, March 1, 2027 | T4, T4A and T5 slips and summaries; balance due for corporations on the two-month rule; corporate instalments due that day |
Every other date listed on this page lands on a weekday, including the RRSP deadline, the April 30 and June 15 personal deadlines, the March 31 trust and NR4 deadlines and the June 30 T2 deadline. As of October 2, 2026, the CRA had published its 2026 holiday list but not its 2027 list, and some provinces have their own holidays that can affect due dates, so check the list before relying on a 2027 date near a holiday.
Source: CRA: public holidays and due dates.
Hand Your CRA Deadlines to BBA Tax
We prepare and file personal, corporate, GST/HST and payroll returns for clients in Ottawa and across Canada, and plan each client’s year around these dates. Already behind? We can help you catch up on unfiled returns first.
Tax Deadline FAQ
When is the tax deadline for 2026 personal tax returns?
Most individuals must file their 2026 return and pay any balance owing by Friday, April 30, 2027. If you or your spouse or common-law partner is self-employed, the filing deadline is Tuesday, June 15, 2027, but any balance is still due April 30, 2027. The CRA charges daily compound interest on unpaid amounts starting the day after the due date.
What is the RRSP contribution deadline for the 2026 tax year?
Monday, March 1, 2027. RRSP, PRPP and SPP contributions made by that date can be deducted on your 2026 return. The deadline is always the 60th day of the following year, pushed to the next business day if it lands on a weekend. That’s why the 2025 deadline was March 2, 2026: March 1, 2026 was a Sunday.
What happens if a tax deadline falls on a weekend?
You have until the next business day. If a due date is a Saturday, Sunday or public holiday the CRA recognizes, a payment counts as on time when the CRA receives it by the next business day, and a return counts as on time when it’s received or postmarked by then. For example, February 28, 2027 is a Sunday, so 2026 T4, T4A and T5 slips are due Monday, March 1, 2027.
When are corporate taxes due in Canada?
A corporation pays any balance owing two months after its tax year-end, or three months if it’s a Canadian-controlled private corporation that meets the small business deduction conditions, and files its T2 return within six months of year-end. For a December 31, 2026 year-end, that means paying by Monday, March 1, 2027 (February 28 is a Sunday) or Wednesday, March 31, 2027, and filing by Wednesday, June 30, 2027.
What happens if I miss a CRA deadline?
If you file a personal return late and owe tax, the CRA charges 5% of the balance owing plus 1% for each full month late, up to 12 months. Repeat late filers who also received a demand to file pay 10% plus 2% a month, for up to 20 months. Interest compounds daily on unpaid amounts, at 7% on overdue taxes for October to December 2026. If you owe nothing, there’s no T1 late-filing penalty, though benefit payments can stop until you file.
Guides to Filing on Time
Go deeper with these guides from the BBA Tax blog:
- CRA Tax Instalments in 2026: Who Has to Pay and How to Avoid Interest
- How to Set Up Small Business Payroll in Canada (2026 CRA Guide)
- 2026 Guide to GST/HST Registration: When You Must Register & How to File
- Step-by-Step Guide to Filing Personal Taxes in Canada
- Step-by-Step Guide to Filing Corporate Taxes in Canada
- T4A Slips in Canada: When Your Business Must File for Subcontractors
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