Every Canadian Tax Deadline You Need to Know in 2026

Missing a tax deadline in Canada is expensive. The CRA charges 5% of your balance owing immediately, plus 1% for every full month you’re late, up to 12 months. For repeat offenders, those penalties double.

The simplest way to avoid all of that? Know the dates.

This guide covers every important CRA deadline for 2026, organized by who you are and what you need to file. Bookmark it, add the dates to your calendar, and stop giving the government free money in penalties.

Personal Tax Deadlines (T1)

If you earn employment income and receive a T4, these are your dates:

April 30, 2026 is the filing deadline for most Canadians. Your T1 return for the 2025 tax year must be submitted by this date. Any taxes you owe are also due on April 30. If you’re expecting a refund, there’s no penalty for filing late, but you won’t receive your refund until you file. Need a walkthrough? See our step-by-step guide to filing your tax return.

March 1, 2026 is the RRSP contribution deadline for the 2025 tax year. Contributions made by this date can be deducted on your 2025 return. This is one of the most effective ways to reduce your tax bill, especially if you’re in a higher bracket. Not sure whether to prioritize your RRSP or TFSA? Read our RRSP vs TFSA comparison guide.

June 15, 2026 is the extended filing deadline for self-employed individuals and their spouses. However, any balance owing is still due April 30. The extension only applies to the filing itself, not the payment. Make sure you’re claiming every deduction you’re entitled to — see our 17 tax deductions for self-employed Canadians.

June 5, 2026 is when the one-time GST/HST credit top-up payment of up to $717 lands for eligible Canadians — but only if your 2024 return is filed.

Quarterly Instalment Dates

If you owe more than $3,000 in net tax (or $1,800 in Quebec), the CRA expects you to pay in quarterly instalments rather than one lump sum. The 2026 dates are:

Missing instalment payments triggers interest charges, even if your annual return shows a refund. The CRA calculates instalment interest daily using the prescribed rate.

Corporate Tax Deadlines (T2)

Corporate deadlines depend on your fiscal year end, not the calendar year.

Filing deadline: Six months after your fiscal year end. If your year end is December 31, 2025, the T2 return is due June 30, 2026.

Payment deadline: Two months after your fiscal year end for most corporations. Canadian-controlled private corporations (CCPCs) claiming the small business deduction get three months if their taxable income from the prior year was under $500,000. For a December 31 year end, that means February 28 or March 31, 2026.

Monthly instalment payments are required for corporations whose tax owing exceeds $3,000 in the current or preceding year. These are due on the last day of each month.

If your corporation is new or has irregular income, talk to your accountant about which instalment calculation method minimizes your cash flow impact. The CRA offers three options, and the wrong choice can lock up capital unnecessarily.

GST/HST Filing Deadlines

Your GST/HST filing frequency depends on your annual revenue:

• Annual filers (under $1.5 million): Three months after your fiscal year end
• Quarterly filers ($1.5M to $6M): One month after each quarter end
• Monthly filers (over $6M): One month after each reporting period

For annual filers with a December 31 year end, the GST/HST return and payment are due March 31, 2026. Individuals with business income who file annually have until June 15 to file, but payment is still due April 30.

Registering for GST/HST is mandatory once your revenue exceeds $30,000 in a single quarter or over four consecutive quarters. Many small businesses miss this threshold and retroactively owe tax they never collected. Our bookkeeping service tracks this automatically so you’re never caught off guard.

Payroll Remittance Deadlines

If you have employees, you’re responsible for remitting CPP, EI, and income tax deductions to the CRA. The frequency depends on your average monthly withholding amount (AMWA):

• Regular remitters (AMWA under $25,000): Due the 15th of the following month
• Threshold 1 accelerated ($25,000 to $99,999.99): Due the 25th of the month for pay periods in the first 15 days, and the 10th of the following month for the rest
• Threshold 2 accelerated ($100,000+): Due three business days after the pay period

Late payroll remittances carry penalties of 3% (1 to 3 days late), 5% (4 to 5 days), 7% (6 to 7 days), or 10% (more than 7 days). These add up quickly and are entirely avoidable.

T4 slips must be filed by the last day of February. For 2025 T4s, the deadline is February 28, 2026. Late T4 filing carries a penalty of $25 per day, minimum $100, maximum $2,500.

Information Return Deadlines

Several information returns have their own deadlines that are easy to overlook:

• T5 slips (investment income): Last day of February
• T3 slips (trust income): 90 days after the trust’s year end
• T5013 (partnership income): March 31 for calendar year partnerships
• NR4 (non-resident payments): Last day of March
• T1135 (foreign property over $100,000): Same as your income tax return deadline

The T1135 is one that catches many Canadians by surprise. If you hold foreign property worth more than $100,000 at any point during the year, you must report it. This includes foreign bank accounts, foreign rental property, and shares of foreign corporations held outside a registered plan.

What to Do If You’ve Already Missed a Deadline

If you’ve missed a deadline, file as soon as possible. The CRA’s penalty clock runs until you file, so every day counts.

For multiple years of unfiled returns, the CRA’s Voluntary Disclosure Program (VDP) may help reduce penalties. To qualify, the disclosure must be voluntary (not triggered by CRA enforcement), complete, and involve a penalty. Our CRA audit support team has helped clients navigate this process and significantly reduce what they owed.

If you can’t pay the full amount, the CRA offers payment arrangements. Filing on time even without full payment avoids the late-filing penalty entirely. You’ll still owe interest on the balance, but that’s far cheaper than interest plus penalties.

How to Stay on Top of Every Deadline

The easiest approach is to work with an accountant who handles the calendar for you. At Numerax, we send reminders before every relevant deadline, prepare your filings in advance, and make sure nothing falls through the cracks.

If you prefer to manage your own calendar, here’s what works:

1. Set calendar reminders two weeks before each deadline
2. Keep a running folder of tax documents as they arrive (T4s, T5s, receipts)
3. Make RRSP contributions early in the year rather than scrambling at the deadline
4. If you’re self-employed, set aside 25-30% of each payment for taxes
5. Review your instalment obligations in January each year

The goal is to make tax compliance invisible. When everything is filed on time and paid in full, the CRA leaves you alone, and you keep more of what you earn.

Need help staying organized? Book a free consultation and we’ll map out every deadline that applies to your specific situation.