Canadian tax deadlines for 2027: filing your 2026 return

The dates for your 2026 return

Under the current recurring rules, most individuals file their 2026 return and pay any balance owing by April 30, 2027. Eligible self-employed individuals generally have until June 15, 2027 to file, while their personal income-tax balance remains due April 30. The filing rules appear in Income Tax Act section 150; the CRA explains the filing/payment distinction on its personal tax dates page.

Date note, October 13, 2026: the CRA's overview still displayed the previous filing season when this guide was prepared. The 2027 dates below are calculated from currently published recurring rules and should be checked against the CRA's year-specific updates before filing. This calendar covers ordinary personal returns and common small-business situations. Estate, non-resident and other special filing cases need their own dates.

Personal filing and payment dates

Most personal income-tax returns: Friday, April 30, 2027.

Personal income-tax balance owing in ordinary cases: Friday, April 30, 2027.

Eligible self-employed personal returns: Tuesday, June 15, 2027.

The extended filing date can also apply when your spouse or common-law partner was self-employed. It has exceptions, including certain tax-shelter situations. Check the CRA's filing-date guidance for your circumstances.

If you expect to owe tax, start gathering records well before April. Use the personal tax checklist to identify what is still missing, then discuss how the balance can be established before payment is due.

Contribution dates are a different calendar

FHSA contributions use the January-to-December calendar year. An eligible contribution intended for a potential 2026 deduction must therefore be made by December 31, 2026; an early-2027 FHSA contribution cannot be deducted for 2026. See the CRA's FHSA deduction rules.

The RRSP rule includes the first 60 days of the following year. That gives a calculated date of March 1, 2027 for contributions potentially deductible for 2026, subject to your available deduction limit. The CRA describes the receipt periods in its RRSP guidance. These contribution dates do not replace the return's filing or payment date.

Corporate deadlines depend on your year-end

A corporation's T2 return is generally due six months after its tax year-end. For a December 31, 2026 year-end, that produces a filing date of June 30, 2027. A corporation with a different year-end needs its own calculation. The CRA sets out the month-end and other date rules in when to file a corporation return.

The corporate tax balance is generally due two months after year-end, with three months available to qualifying Canadian-controlled private corporations that meet the conditions. It is not enough simply to be incorporated or to be a CCPC. For a December 31, 2026 year-end, the ordinary two-month date falls on Sunday, February 28, giving March 1, 2027 under the next-business-day treatment. The eligible three-month date is March 31, 2027. Check the balance-due conditions and the corporate guide's payment-date rules.

Our corporate filing-versus-payment guide explains how to keep these obligations separate.

HST and information-slip dates

GST/HST monthly and quarterly filers generally file and pay one month after the reporting period. Most annual filers have three months after year-end. A specific annual-filer rule applies to individuals with business income and a December 31 year-end: payment is generally due April 30 and filing June 15. Confirm your assigned reporting period against the CRA's GST/HST deadline guidance.

For employers preparing 2026 T4 information returns, the last-day-of-February rule gives March 1, 2027, because February 28 is a Sunday. The CRA explains the T4 filing rule and next-business-day treatment. Payroll remittances have their own schedule.

Remaining 2026 preparation dates

December 15, 2026 is the final ordinary quarterly personal instalment date for taxpayers required to pay instalments. The CRA's individual instalment guidance explains who may need them and the special rules for farmers and fishers. December 31, 2026 is the FHSA calendar-year contribution cutoff.

Build a calendar that fits your file

List the return, the tax year, the reporting period, the filing date and the payment date separately. Add any contribution dates and instalments that apply. For business owners, include both the company's obligations and your personal return.

Versa can discuss the records and deadlines behind your next filing through its personal-tax, corporate-tax and bookkeeping services.

Book a free consultation and tell us the tax year and deadlines you are working toward.