Canadian Tax Deadlines for the 2026 Tax Year: Key Dates for Individuals and Businesses

Missing a tax deadline is one of the most expensive — and most avoidable — mistakes Canadians make. Late-filing penalties and daily compounding interest add up quickly, and a late return can also delay benefits like the GST/HST credit and the Canada Child Benefit. Here are the key Canada Revenue Agency (CRA) dates to plan around for the 2026 tax year, which you will file in 2027.

Tip: when a CRA due date falls on a Saturday, Sunday or public holiday, your filing or payment is considered on time if the CRA receives it by the next business day.

Deadlines for individuals

• December 31, 2026 – last day to make First Home Savings Account (FHSA) contributions, charitable donations and most other payments that count for 2026.
• March 1, 2027 – RRSP contribution deadline for the 2026 tax year (60 days after year-end).
• April 30, 2027 – filing deadline for most individuals, and the payment deadline for everyone, including the self-employed.
• June 15, 2027 – filing deadline if you or your spouse or common-law partner carried on a business in 2026. Any balance owing was still due April 30.

Quarterly tax instalments

If you receive a CRA instalment reminder — common for self-employed people, landlords, investors and retirees without enough tax withheld — instalments are due on March 15, June 15, September 15 and December 15. Paying late can trigger instalment interest even if your final return shows only a small balance.

Deadlines for employers

• Every month – regular remitters must send payroll source deductions (CPP, EI and income tax) by the 15th of the month after employees were paid.
• Last day of February – T4 and T4A slips must be given to employees and filed with the CRA. For the 2026 year, February 28, 2027 is a Sunday, so the effective deadline is March 1, 2027.

Deadlines for corporations

• T2 corporate income tax return – due six months after the end of your corporation’s tax year. For a December 31, 2026 year-end, that is June 30, 2027.
• Balance of corporate tax – generally due two months after year-end, or three months for many Canadian-controlled private corporations that claimed the small business deduction.

GST/HST deadlines

Your GST/HST filing deadline depends on your reporting period. Monthly and quarterly filers generally have one month after the end of each period. Annual filers generally have three months after their fiscal year-end — except individuals with business income and a December 31 year-end, who have until June 15 to file but must pay by April 30.

How to stay ahead

• Put every date above into your calendar today, with a reminder two weeks before each one.
• Keep receipts and slips in one folder (paper or digital) as they arrive.
• If you owe, file on time anyway — the late-filing penalty is separate from interest on what you owe.
• Ask an accountant early if your situation changed: new business, rental property, a move, a separation or a new baby.

Let us track the dates for you

Our bilingual CPA team files personal tax returns, corporate T2 and HST returns and payroll filings for clients across Ontario — and we remind you before every deadline. Book a free consultation to get started.

This article provides general information only and is not tax advice for your specific situation. Dates are based on CRA rules in effect at the time of writing; always confirm with the CRA or your accountant.