Canadian Tax Deadlines 2025–2026
Canadian Tax Deadlines 2025–2026
A complete reference for individuals, self-employed Canadians, and business owners. Bookmark this page and never miss a CRA deadline again.
Personal Tax (T1) Deadlines
| Deadline | Date | Who It Applies To | |
|---|---|---|---|
| T1 filing deadline | April 30, 2026 | Most individuals and couples | Key Date |
| T1 filing deadline — self-employed | June 15, 2026 | Self-employed individuals and their spouses | Extended |
| Balance owing payment deadline | April 30, 2026 | All individuals — even if filing by June 15 | Payment Due |
| RRSP contribution deadline (2025 tax year) | March 1, 2026 | Anyone contributing to reduce 2025 income | Key Date |
| FHSA contribution deadline | December 31, 2025 | First-time homebuyers with an FHSA account | Annual |
| TFSA contribution room restored | January 1, 2026 | All eligible Canadians (+$7,000 new room) | Annual |
Corporate Tax (T2) Deadlines
| Deadline | Timing | Notes | |
|---|---|---|---|
| T2 filing deadline | 6 months after fiscal year-end | E.g., Dec 31 year-end = June 30 filing deadline | Key Date |
| Corporate tax balance due — CCPC (SBD eligible) | 3 months after fiscal year-end | Canadian-Controlled Private Corporations eligible for Small Business Deduction | Payment Due |
| Corporate tax balance due — other corps | 2 months after fiscal year-end | Corporations not eligible for SBD rate | Payment Due |
| Corporate instalments | Monthly or quarterly | Required if prior year tax owing exceeds $3,000 | Recurring |
GST/HST Filing Deadlines
| Filing Frequency | Deadline | Who It Applies To | |
|---|---|---|---|
| Annual filer | 3 months after fiscal year-end | Businesses with under $1.5M in taxable revenues | Annual |
| Quarterly filer | 1 month after each quarter end | Businesses with $1.5M–$6M in taxable revenues | Quarterly |
| Monthly filer | 1 month after each month end | Businesses with over $6M in taxable revenues | Monthly |
| GST/HST registration deadline | Within 29 days of exceeding $30K threshold | All businesses crossing the small supplier threshold | Mandatory |
Payroll & Remittance Deadlines
| Obligation | Deadline | Notes | |
|---|---|---|---|
| Regular remitter (payroll source deductions) | 15th of the following month | Average monthly withholding $25K–$99K (prior 2nd year) | Monthly |
| Quarterly remitter | 15th of month after quarter end | New small employers or those with monthly withholding under $1,000 | Quarterly |
| Accelerated remitter (Threshold 1) | 25th of the current month | Average monthly withholding $25K–$99K | Accelerated |
| T4 slips to employees | February 28, 2026 | All employers with employees | Key Date |
| T4 Summary filed with CRA | February 28, 2026 | Must be filed electronically if 6+ slips | Key Date |
| ROE (Record of Employment) | 5 calendar days after interruption of earnings | Required when an employee stops working | As Needed |
Tax Instalment Deadlines — Individuals
| Quarter | Due Date | Notes | |
|---|---|---|---|
| Q1 2026 | March 15, 2026 | Required if you expect to owe more than $3,000 in federal/provincial tax ($1,800 in Quebec) and owed more than $3,000 in either of the two prior years | Instalment |
| Q2 2026 | June 15, 2026 | Instalment | |
| Q3 2026 | September 15, 2026 | Instalment | |
| Q4 2026 | December 15, 2026 | Instalment |
Other Important CRA Deadlines
| Filing / Form | Deadline | Who It Applies To | |
|---|---|---|---|
| T1135 Foreign Income Verification | Same as T1 filing deadline | Anyone holding foreign property over $100,000 CAD | Key Date |
| T3 Trust return | 90 days after trust year-end | Trustees of taxable trusts | Annual |
| T1 adjustment (T1-ADJ) | Within 10 years of original filing | Anyone amending a prior-year return | As Needed |
| Objection to CRA assessment (Notice of Objection) | 90 days from notice of assessment date | Anyone disputing a CRA assessment | Time-Sensitive |
| NR6 (Non-resident rental income) | Before January 1 of the tax year | Non-residents receiving Canadian rental income | Annual |
| Section 216 return (non-resident rental) | June 30 of following year | Non-residents who filed an NR6 | Key Date |
🧮 Estimate Your Canadian Tax Bill
Not sure what you’ll owe this year? Use the Wealthsimple Tax Calculator to get a quick estimate of your federal and provincial income tax based on your income, province, and deductions. Free to use, no sign-up required.
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