Missing a CRA deadline can result in penalties, interest charges, and unnecessary stress. Whether you're filing personal taxes, corporate returns, HST, or payroll remittances, knowing your deadlines is essential. Here's a complete guide to Canadian tax deadlines for 2026.
Personal Tax Return (T1) Deadlines
The personal income tax return covers the previous calendar year. For the 2025 tax year, you'll file in 2026.
- Filing deadline: April 30, 2026 — for most individuals
- Self-employed filing deadline: June 15, 2026 — but any balance owing is still due April 30
- Payment deadline: April 30, 2026 — for all individuals, including self-employed
If April 30 falls on a weekend or holiday, the deadline is extended to the next business day. In 2026, April 30 falls on a Thursday, so there's no extension.
Late Filing Penalties for T1
If you file late and owe taxes, CRA charges a penalty of 5% of the balance owing plus 1% for each full month the return is late, up to 12 months. If you've been penalized for late filing in the past three years, the penalty doubles to 10% plus 2% per month.
Corporate Tax Return (T2) Deadlines
Corporate tax deadlines are based on your corporation's fiscal year-end, not the calendar year.
- Filing deadline: Six months after your fiscal year-end
- Payment deadline: Two months after fiscal year-end for most corporations, or three months for eligible Canadian-Controlled Private Corporations (CCPCs) with taxable income under $500,000
For example, if your corporation has a December 31 year-end, your T2 filing deadline is June 30, 2026, and your payment deadline is either February 28 or March 31, 2026.
HST Filing Deadlines
Your HST filing frequency depends on your annual revenue:
- Annual filers (under $1.5 million in revenue): Due three months after your fiscal year-end
- Quarterly filers ($1.5 million to $6 million): Due one month after the end of each fiscal quarter
- Monthly filers (over $6 million): Due one month after the end of each month
For sole proprietors filing annually with a December 31 year-end, the HST return is due by June 15 if you're self-employed. For corporations, it's three months after your fiscal year-end.
Payroll Remittance Deadlines
Employers must remit payroll deductions (CPP, EI, and income tax) to CRA on a regular schedule:
- Regular remitters: The 15th of the month following the pay period
- Quarterly remitters (new small employers): The 15th of the month following each quarter
- Accelerated remitters: Twice monthly or up to four times monthly, depending on your average monthly withholdings
Year-End Payroll Deadlines
- T4 slips to employees: Last day of February
- T4 Summary to CRA: Last day of February
- T5018 (construction subcontractors): Six months after fiscal year-end
Quarterly Tax Installment Deadlines
If CRA requires you to make quarterly installments (because you owe more than $3,000 in taxes), the deadlines are:
- March 15, 2026
- June 15, 2026
- September 15, 2026
- December 15, 2026
Other Important 2026 Deadlines
- RRSP contribution deadline (2025 tax year): March 2, 2026
- T3 Trust returns: 90 days after the trust's tax year-end
- T5 slips (investment income): Last day of February
Tips to Never Miss a Deadline
- Set calendar reminders at least two weeks before each deadline
- Use a CPA or bookkeeper who tracks deadlines for you
- File early to avoid last-minute stress and system slowdowns
- Set up pre-authorized payments for installments
- Keep your books up to date monthly so year-end filing is faster
Bottom Line
Canadian tax deadlines are non-negotiable. Late filing and late payments trigger automatic penalties and interest charges from CRA. The best way to stay on top of deadlines is to work with a professional bookkeeper and accountant who manages your compliance calendar year-round.