As we head into the 2026 tax season, keeping track of every filing and payment deadline is essential for both individuals and businesses. Missing a due date can trigger late‑filing penalties, interest charges and even interrupt benefit payments.
In 2026 there are several critical milestones, for example, RRSP contributions must be made by March 2, 2026, personal tax returns are generally due by April 30 and corporate taxes come with their own schedules.
This guide covers all 2026 tax deadlines, including those for personal (T1) returns, corporate (T2) filings, trusts, partnerships, GST/HST, payroll and information slips, making it your go‑to resource for staying compliant.
Overview of Key 2026 Deadlines
Before diving into the details, here are the headline dates for the 2026 tax year. These are the must‑remember deadlines for Canadian taxpayers:
| Date (2026) | Who/What | Significance |
|---|---|---|
| March 2 | Individuals (RRSP/PRPP/SPP contributions) | Last day to contribute to an RRSP, pooled registered pension plan (PRPP), or specified pension plan (SPP) to deduct against your 2025 return. Also, the due date for employers to issue T4 and T5 slips. While there is no legislated CRA deadline for registered charities to issue donation receipts, many aim to send them by this date so donors can file on time. |
| April 30 | Individuals (non‑self‑employed) | Filing due date for 2025 personal income tax returns and deadline to pay any balance owing. |
| June 15 | Individuals with self‑employment income (and spouses) | Filing deadline for self‑employed taxpayers; however, any balance owed must still be paid by April 30. |
| June 30 | Corporations with a Dec 31 year‑end | Due date to file T2 corporate returns for corporations whose fiscal year ended December 31, 2025. |
| Two months after year‑end | All corporations | Payment deadline for corporate taxes (balance due), unless eligible for a three‑month extension. For a Dec 31 year‑end this extends to March 2, 2026 because February 28 falls on a weekend. |
| Three months after year‑end | Canadian‑controlled private corporations (CCPCs) | Payment deadline if the corporation qualifies for the small business deduction; for a Dec 31 year‑end this is March 31, 2026. |
| Quarterly instalments: March 16, June 15, Sept 15, Dec 15 | Individuals who must pay instalments | Estimated tax instalment due dates for personal taxes (when required), usually triggered when taxes owing exceed $3,000 in the current or previous two years. |
| Monthly/quarterly/annual | GST/HST filers | Filing and payment deadlines vary by reporting frequency. Monthly returns are due one month after each reporting period; quarterly returns one month after quarter‑end; annual filers generally must file by March 31 (or June 15 if self‑employed) and pay by April 30. |
| March 31 | Partnerships & T3 Trusts | Partnership information returns (T5013) due if all partners are individuals; T3 trust returns are due 90 days after the trust’s year‑end (March 31 for calendar‑year trusts). |
The sections below expand on these deadlines, provide examples and explain provincial nuances.
Understanding Canada’s Tax Filing System
Before exploring each deadline, it helps to understand how Canada’s tax filing system is organized. Here are the common return types and what they represent:
- T1 Personal Income Tax Return – filed by individuals, including sole proprietors and self‑employed persons. It reports employment income, investment income, capital gains, deductions and tax credits. Deadlines vary based on employment status.
- T2 Corporate Income Tax Return – filed by corporations. Every resident corporation (and some non‑residents) must file a T2 even if no tax is owing. Due six months after the fiscal year‑end.
- T3 Trust Income Tax Return – filed by trusts. Due 90 days after the trust’s fiscal year‑end.
- T5013 Partnership Information Return – filed by partnerships. Due March 31 if all partners are individuals, or five months after the partnership’s fiscal year‑end if all partners are corporations.
- GST/HST Returns – required for most businesses. Filing frequency (monthly, quarterly, or annual) depends on revenue levels.
- Payroll and Information Slips – employers and investment issuers must file T4, T5 and other slips by specific dates (usually in February/March). Missing these deadlines can cause payroll penalties and delay employees’ tax filings.
Personal Tax Deadlines for the 2025 Tax Year (filed in 2026)
RRSP/PRPP/SPP Contribution Deadline
To claim a deduction for the 2025 tax year, you must contribute to a Registered Retirement Savings Plan (RRSP), Pooled Registered Pension Plan (PRPP) or Specified Pension Plan (SPP) by March 2, 2026. Contributions made after this date count toward the 2026 tax year. Because February 29 doesn’t exist in 2026 and February 28 falls on a weekend, the CRA extends the deadline to the next business day, March 2.
Filing and Payment Deadlines
Non‑Self‑Employed Individuals
- Filing: The T1 personal tax return for the 2025 tax year must be filed by April 30, 2026. Filing early helps you receive refunds sooner and avoid last‑minute issues.
- Payment: Any balance owing is due by April 30, 2026. Failing to pay by this date triggers daily interest charges.
Self‑Employed Individuals and Their Spouses
- Filing: If you or your spouse/common‑law partner earned self‑employment income in 2025, the filing deadline is June 15, 2026. This extra time recognizes the complexities of small‑business bookkeeping.
- Payment: Despite the later filing date, any tax owing must still be paid by April 30, 2026. Many self‑employed taxpayers overlook this distinction; paying late leads to interest that accrues from May 1 onward.
Deceased Individuals and Non‑Residents
Filing deadlines may differ when you are completing a return for a deceased person or a non‑resident. For example, if an individual died in 2025, the filing due date may depend on the date of death. Always consult the CRA’s guidance for final returns or non‑resident returns.
Instalment Payments for Personal Taxes
If your net tax owing (federal plus provincial) for 2025 will be more than $3,000 and it was more than $3,000 in either 2023 or 2024, the CRA will generally require instalment payments for your 2025 taxes. These payments are due on March 15, June 15, September 15 and December 15 each year (for 2026, the first instalment is effectively due March 16 because March 15 falls on a Sunday). Each instalment covers one‑quarter of your estimated 2025 tax liability. Paying instalments on time helps you avoid interest on underpaid taxes. You can choose CRA‑suggested amounts or calculate your own; if you expect lower income in 2025, using the prior‑year option may reduce cash‑flow strain.
GST/HST for Self‑Employed Individuals
Self‑employed individuals who are registered for the Goods and Services Tax/Harmonized Sales Tax (GST/HST) often file annually. If your fiscal year is the calendar year, your return is due June 15, 2026, but payment is due April 30, 2026. Failing to pay by April 30 triggers interest charges even if your filing deadline is later.
Importance of Information Slips (T4/T5)
Employers must issue T4 slips (statement of remuneration) to employees and T5 slips (investment income) to recipients by the last day of February. In 2026, February 28 falls on a weekend, so the CRA extends this deadline to March 2, 2026 (the next business day). Receiving these slips is essential for individuals to file accurate tax returns on time.
Other Personal Deadlines
- Canada Pension Plan (CPP) and Employment Insurance (EI) Overpayments: If you overpaid CPP or EI contributions in 2025 (common when you change jobs), you can claim a refund on your 2025 return. File by April 30 to ensure timely processing.
- Home Buyers’ Plan (HBP) and Lifelong Learning Plan (LLP) Repayments: Annual minimum repayments must be made by the RRSP/PRPP/SPP contribution deadline for that year (60 days after the end of the year), not by the tax-return filing date. If you do not make at least the minimum repayment by that deadline, the unpaid amount is added to your income for the year.
- Tax‑Free Savings Account (TFSA) Tax: If you inadvertently over‑contributed to your TFSA, any taxes owed must be paid by June 30 of the following year.
Corporate Tax Deadlines for 2026
Corporate filing and payment schedules differ significantly from personal taxes. Below is a breakdown of the T2 corporate return, payment requirements and other corporate obligations.
Determine Your Fiscal Year
Corporations choose a fiscal period (tax year) when they incorporate, but it cannot exceed 53 weeks. Your fiscal year‑end is the anchor for all other deadlines. For example:
- If your year‑end is March 31, your T2 filing due date is September 30.
- If it ends October 15, your filing due date is April 15 of the following year.
- If your year‑end falls at the end of a month (e.g., December 31), the due date is the last day of the sixth month following.
When to File a T2 Return
Every resident corporation and most non‑resident corporations carrying on business in Canada must file a T2 Corporate Income Tax Return each taxation year, even if there is no tax owing. The filing deadline is six months after your fiscal year‑end. For a corporation with a December 31, 2025 year‑end, the T2 return must be filed no later than June 30, 2026. If the due date falls on a weekend or public holiday, the CRA deems the return filed on time if it is postmarked or received the next business day.
When to Pay Corporate Taxes
Filing and payment deadlines are independent. You may file a T2 return on time and still incur interest if you pay late. The balance due date depends on the type of corporation:
- General corporations: Must pay the outstanding tax two months after the fiscal year‑end. For example, a December 31 year‑end means the payment is due by March 2, 2026 (February 28 falls on a weekend). If the year‑end is March 31, payment is due May 31, 2026.
- Canadian‑controlled private corporations (CCPCs) claiming the Small Business Deduction (SBD): Payment is due three months after the fiscal year‑end. Using the same December 31 year‑end example, the payment deadline extends to March 31, 2026.
Example: A CCPC with a fiscal year ending October 31, 2025 must file its T2 by April 30, 2026 and pay the balance owing by January 31, 2026 (three months after the year‑end). If it does not qualify for the SBD, the payment deadline moves up to December 31, 2025 + two months = February 1, 2026 (with the weekend rule applied).
Instalment Payments for Corporations
Corporations often must pay taxes by instalments throughout the year rather than in one lump sum. CRA requires many corporations to pay income tax by instalments when their total Part I taxes payable (federal and provincial combined) are more than $3,000. The detailed threshold test compares your current-year estimate with prior-year Part I tax, see the Corporation instalment guide (T7B-CORP) for the exact rule. Key points:
- Monthly instalments: Default frequency; due on the last day of each month for corporations with high tax liabilities.
- Quarterly instalments: Available to certain CCPCs if they meet CRA criteria. For a calendar year‑end corporation, quarterly instalments for 2026 would be due March 31, June 30, September 30 and December 31.
- Interest and penalties: If you underpay your instalments, the CRA charges interest and may impose penalties. Accurate forecasting and timely payments help prevent these costs.
GST/HST, Payroll and Other Corporate Returns
Corporations often have additional obligations beyond the T2:
- GST/HST Returns: Filing frequency is based on revenue. Monthly filers must submit returns and payments one month after each reporting period; quarterly filers one month after quarter‑end; annual filers three months after year‑end. Self‑employed annual filers still need to pay by April 30.
- T4 and T5 Information Returns: Employers and corporations that pay dividends or other amounts must file T4/T5 information returns by the last day of February (extended to March 2, 2026, because Feb 28 is a weekend). Failure to file can result in penalties per slip.
- T106 and T1134: Corporations engaged in transactions with non‑arm’s‑length non‑residents (T106) must file these information returns six months after year‑end. Those with foreign affiliates (T1134) have ten months after the year‑end to file.
- T5013 Partnership Return: If your corporation is a partner in a partnership, you may need to file a T5013 partnership information return. When all partners are corporations, the due date is five months after the partnership’s fiscal year‑end.
Penalties and Interest for Corporations
Late filing or payment carries stiff penalties. The CRA charges a late‑filing penalty equal to 5 % of the unpaid tax, plus 1 % per month up to 12 months. If you have been assessed a late‑filing penalty in any of the previous three tax years, the penalty increases to 10 % of the unpaid tax plus 2 % per month, up to 20 months. Interest is compounded daily at a prescribed rate that changes quarterly; as of late 2025, this rate is 10 %. These costs can quickly balloon, so timely filing and payment are crucial.
GST/HST Filing and Payment Deadlines
The Goods and Services Tax (GST) and Harmonized Sales Tax (HST) apply to most goods and services sold in Canada. Businesses must register when annual taxable revenues exceed $30,000, and they must file returns according to their assigned reporting period. In 2026 the deadlines are as follows:
| Filing Frequency | Filing Deadline | Payment Deadline |
|---|---|---|
| Monthly | End of the month following the reporting period (e.g., report January sales by February 29) | Same day as filing. |
| Quarterly | One month after quarter‑end (e.g., Q1 2026 return due by April 30) | Same day as filing. |
| Annual (non‑self‑employed) | March 31, 2026 if your fiscal year ends December 31, 2025 | Payments are due three months after year‑end, so March 31. |
| Annual (self‑employed) | June 15, 2026 (aligns with personal filing deadline) | Payment is due April 30, 2026 regardless of the later filing date. |
Missing GST/HST deadlines can result in penalties and interest. Keep separate reminders for GST/HST returns if your reporting period differs from your corporate or personal tax year.
Trusts, Partnerships, and Other Entities
Trust Income Tax Returns (T3)
Trusts must file a T3 return within 90 days after the end of the trust’s tax year. For calendar‑year trusts, the filing and payment due date is March 31, 2026. Example: a family trust with a December 31 year‑end must file the T3 return and pay any tax owing by March 31, 2026.
Partnership Information Returns (T5013)
Partnerships must file a T5013 information return if any partner is a corporation or if the partnership has revenues of more than $2 million. The due date depends on the type of partners:
- All partners are individuals – The return is due March 31, 2026 following the calendar year in which the fiscal period ended. For example, a partnership with a 2025 fiscal year ending December 31 must file by March 31, 2026.
- All partners are corporations – The return is due five months after the partnership’s fiscal year‑end. For example, if the partnership’s year‑end is June 30 2025, the T5013 is due November 30, 2025.
- Mixed partners – The due date is the earlier of March 31, 2026 or five months after the fiscal period.
Partnership returns can be complex because they require allocating income, losses and credits to each partner. File early to allow partners time to prepare their own returns.
Charities, Non‑Profits and Other Organizations
Registered charities must file Form T3010 (Registered Charity Information Return) within six months of their fiscal period end. For example, a charity with a December 31 year‑end must file by June 30, 2026. Non‑profit organizations may have to file both a T2 return and a T1044 Non‑Profit Organization Information Return depending on their circumstances. Always check whether an audit is required for federally incorporated NPOs with revenues over $250,000.
Provincial and Territorial TD1 Forms
In January each year employers ask employees to complete TD1 forms, federal and provincial personal tax credit returns. These forms determine how much tax to withhold from an employee’s pay. For 2026 there is one federal TD1 form and separate provincial/territorial forms. For example:
| Province/Territory | 2026 TD1 Form |
|---|---|
| Federal (all provinces) | TD1 2026 Personal Tax Credits Return and TD1‑WS worksheet |
| Alberta | TD1AB 2026 Alberta Personal Tax Credits Return |
| British Columbia | TD1BC 2026 British Columbia Personal Tax Credits Return |
| Manitoba | TD1MB 2026 Manitoba Personal Tax Credits Return |
| New Brunswick | TD1NB 2026 New Brunswick Personal Tax Credits Return |
| Newfoundland & Labrador | TD1NL 2026 Newfoundland and Labrador Personal Tax Credits Return |
| Nova Scotia | TD1NS 2026 Nova Scotia Personal Tax Credits Return |
| Northwest Territories | TD1NT 2026 Northwest Territories Personal Tax Credits Return |
| Nunavut | TD1NU 2026 Nunavut Personal Tax Credits Return |
| Ontario | TD1ON 2026 Ontario Personal Tax Credits Return |
| Prince Edward Island | TD1PE 2026 PEI Personal Tax Credits Return |
| Saskatchewan | TD1SK 2026 Saskatchewan Personal Tax Credits Return |
| Yukon | TD1YT 2026 Yukon Personal Tax Credits Return |
Employees should complete new TD1 forms whenever their personal circumstances change (e.g., marriage, change in dependants) or when starting a new job. Submitting accurate TD1 forms ensures the correct amount of tax is deducted and reduces the likelihood of a large balance owing at year‑end.
Avoiding Penalties and Interest: Best Practices
Staying compliant is about more than remembering dates. Here are strategies to help individuals and businesses avoid penalties, manage cash flow and optimize their tax position:
- Use a Tax Calendar or Reminder System – Create a digital calendar listing all relevant deadlines (RRSP, instalments, T1, T2, GST/HST, T4/T5). Set reminders two to four weeks before each due date..
- File Early, Pay on Time – Filing early reduces stress and gives you extra time to resolve issues. Even if you file early, you can schedule payments for the actual due date to preserve cash flow.
- Keep Accurate Records – For self‑employed individuals and corporations, solid bookkeeping is vital. Maintain income statements, receipts, and mileage logs year‑round. Good records make tax preparation smoother and substantiate deductions in case of CRA review.
- Plan for Instalments – Estimate your tax liability and set aside funds throughout the year. Use CRA’s instalment reminders or your own calculation to avoid interest on underpaid amounts.
- Leverage Tax Credits and Deductions – Familiarize yourself with available credits (e.g., tuition, disability, climate action incentives). Credits reduce your tax liability and might affect withholding on your TD1 form. For corporations, investigate the small business deduction, scientific research & experimental development (SR&ED) credit and provincial programs.
- Seek Professional Advice – Tax rules are complex and change regularly. Working with a qualified tax professional helps you optimize deductions, select the best year‑end for your corporation and navigate special circumstances (amalgamations, non‑resident issues, estate planning).
Penalties in Perspective
Late filing can be expensive. As noted above, the CRA levies a penalty of 5 % of the balance owing plus 1 % per month up to 12 months for a first offence. Repeat offenders face 10 % of the balance plus 2 % per month up to 20 months. In addition, interest is compounded daily. For a late filer owing $5,000, the total cost after 20 months could exceed $8,900. Avoiding such penalties is a compelling reason to stay organized.
Ready to Meet Your 2026 Deadlines?
At Bestax Accountants, we specialize in corporate tax filing, small business taxation, GST/HST compliance and personal tax planning. Our team monitors CRA changes, provincial announcements and case‑law developments to ensure your return is both compliant and tax‑efficient. We can help you:
- Choose the optimal fiscal year‑end for your corporation.
- Forecast and manage instalment payments.
- Prepare T2, T1, GST/HST and payroll returns accurately and on time.
- Identify all eligible deductions and credits.
Contact Bestax Accountants today to schedule a consultation and stay ahead of your 2026 All Tax Deadlines. Let us handle the paperwork while you focus on growing your business.
Frequently Asked Questions (FAQs) – 2026 All Tax Deadlines
What is the personal tax filing deadline for 2025 taxes?
For most individuals, the filing deadline is April 30, 2026. Self‑employed individuals (and their spouses) have until June 15, 2026 to file, but any balance owing must still be paid by April 30.
When do RRSP contributions for the 2025 tax year have to be made?
Contributions to an RRSP, PRPP or SPP that you wish to deduct on your 2025 return must be made by March 2, 2026. Because February 28, 2026 falls on a weekend, the CRA extends the deadline to the next business day.
What is the corporate tax filing deadline in 2026?
Corporate tax returns (T2) are due six months after your corporation’s fiscal year‑end. For a fiscal year ending December 31, 2025, the filing deadline is June 30, 2026.
When are corporate taxes payable?
Most corporations must pay their tax balance two months after the fiscal year‑end. Canadian‑controlled private corporations claiming the small business deduction have three months. For a December 31 year‑end these dates are March 2, 2026 and March 31, 2026, respectively.
Do self‑employed individuals have a later payment deadlines?
No. Self‑employed individuals may file their return by June 15, but their payment deadline remains April 30. Interest accrues from May 1 on any unpaid balance.
What are the deadlines for GST/HST filing?
Deadlines depend on your reporting frequency. Monthly filers have one month after the reporting period; quarterly filers have one month after quarter‑end; annual non‑self‑employed filers with December 31 year‑ends must file by March 31, 2026; self‑employed annual filers must file by June 15, 2026 but still pay by April 30, 2026.
What happens if a tax deadline falls on a weekend?
If a due date lands on a Saturday, Sunday or public holiday recognized by the CRA, your return or payment is considered on time if it is received or postmarked on the next business day. This rule explains why several 2026 deadlines (e.g., RRSP contribution deadline and corporate tax payment date) fall on March 2 rather than February 29.
What is the deadline for T4 and T5 information slips?
Employers must issue T4 (wage) and T5 (investment) slips by the last day of February. Because February 28, 2026 is a Saturday, the deadline is effectively March 2, 2026 under CRA’s weekend rule. Corporations issuing T4A slips face the same deadline. Registered charities do not have a legislated ‘receipt-issuing’ deadline, but issuing donation receipts by this date helps donors file on time.
When are T3 trust returns and T5013 partnership returns due?
T3 trust returns are due 90 days after the trust’s year‑end, March 31, 2026 for calendar‑year trusts. T5013 partnership returns are due March 31 if all partners are individuals, or five months after the fiscal year‑end if partners are corporations.
Disclaimer: The information provided in this blog is for general informational purposes only. For professional assistance and advice, please contact experts.
