The Complete 2026 Canada Tax Deadline Calendar

Every deadline in this guide exists somewhere on canada.ca, spread across a dozen different pages written for a dozen different situations. Nowhere does CRA put the personal deadline next to the corporate one next to the GST/HST one, even though most business owners are juggling three or four of these at once. This page is that missing view: every fixed 2026 deadline in one place, plus the formulas behind the ones that depend on your own fiscal year.

Use it two ways. Scan the quick calendar below for what's coming up next, or jump to the section for your specific situation for the full mechanics. Where this site already has a deeper guide on a topic, self-employed T1 filing, incorporating, or payroll remittances, this page links out rather than repeating it, so the detail lives in one place and stays consistent.

The Quick Calendar: Fixed 2026 Dates

These dates apply broadly, regardless of your business's own fiscal year-end. Recurring monthly and quarterly obligations, GST/HST filings and payroll remittances, aren't fixed calendar dates the same way, so they're covered in their own sections below instead of repeated twelve times here.

If any date above falls on a Saturday, Sunday, or a public holiday CRA recognizes, it's considered on time if received the next business day, a rule that applies consistently across every deadline category on this page, personal, corporate, GST/HST, and information slips alike.

Individuals

For anyone without self-employment income, the deadline is simple: file and pay by April 30, 2026. There's no separate filing extension the way self-employed filers get, and interest on any balance owing starts accruing May 1 regardless of when the return actually gets filed.

Self-Employed Individuals

Self-employed individuals, and their spouse or common-law partner even if that spouse isn't self-employed, get until June 15, 2026 to file. Any balance owing is still due April 30, 2026, the same as everyone else, so the extra six weeks is a paperwork extension only. Quarterly instalments, when required, follow the March 15, June 15, September 15, and December 15 dates in the table above. The full mechanics, including CPP, T2125 deductions, and a real worked example, are covered in our self-employed tax filing guide.

One narrow exception: if a business's expenditures were primarily tax-shelter investments, the June 15 extension doesn't apply and the deadline reverts to April 30. It's a rare situation for most small businesses, but it's the one stated exception CRA carves out of the self-employed extension.

Corporations

A T2 corporate return is due six months after the end of the corporation's tax year, for every corporation, regardless of size or structure. A corporation with a December 31 year-end, the most common setup, must file by June 30, 2026, for its 2025 tax year.

Balance owing is a separate, earlier deadline. The default is two months after year-end. A Canadian-controlled private corporation gets three months instead, but only if it passes what amounts to a small-business test.

The Small-CCPC Test

This test shows up twice in the corporate deadlines below, so it's worth stating once clearly. A corporation qualifies as a small CCPC if it was a CCPC throughout the tax year, claimed the small business deduction in the current or previous tax year, and its taxable income, combined with any associated corporations, didn't exceed the $500,000 business limit in the prior year. Meeting this test is what unlocks the three-month balance-due window instead of two.

The same test, with a wider financial condition added, also determines whether a corporation can pay quarterly instalments instead of monthly. Quarterly eligibility requires CCPC status, a perfect compliance history over the prior 12 months, combined taxable income under $500,000, and combined taxable capital employed in Canada under $10 million. Everyone else pays monthly, due the last day of each month for a calendar-year corporation. Our sole proprietorship vs. corporation guide covers what incorporating actually changes about a tax bill in the first place.

GST/HST Filing

Once registered, whether that's because you crossed the $30,000 threshold or registered voluntarily, CRA assigns a filing frequency based on annual taxable supplies: annually under $1.5 million, quarterly between $1.5 million and $6 million, and monthly above $6 million. Our HST/GST registration guide covers how that $30,000 threshold itself works.

That last row is the one people miss: an individual annual filer with a December 31 year-end gets the exact same split as personal income tax, filing due June 15 but payment still due April 30, not one combined date.

Employers: Slips and Payroll Remittances

T4, T4A, and T5 information slips and summaries are all due the same day: the last day of February following the calendar year they cover. For 2025 wages and investment income, that's February 28, 2026.

That's a separate penalty from the one owed for not giving an employee their own copy of a T4, a distinct $25-a-day charge, minimum $100, that gets conflated with the slip-filing penalty more often than it should. Payroll remittances, the actual CPP, EI, and income tax withheld from paycheques, run on their own schedule entirely, tied to remitter type rather than a single annual date. Our payroll remittance guide covers all four remitter types and their due dates in full.

RRSP Contributions

The RRSP contribution deadline for a given tax year falls 60 days after December 31. For the 2026 tax year, that's March 1, 2027, contributions made any time during 2026 or in that first 60-day window of 2027 both count toward the 2026 return. Contribution room is 18 percent of the prior year's earned income, up to an annual maximum; for 2026, that maximum is $33,810.

Nobody misses a deadline because the date was hard to find. They miss it because it was on a different page than the four other deadlines due the same month.

Never Track These Manually Again

Every business here is juggling a different combination of these dates, personal, corporate, GST/HST, payroll, sometimes all four on different schedules. Our accounting and tax services track the specific deadlines that apply to your business and file ahead of them, so this page is a reference for you, not something we're relying on ourselves.

Book a free call and we'll map out exactly which of these deadlines apply to you.