How to read this calendar
Most CRA deadlines are rules rather than fixed dates: a number of months after a year-end, or a set day of the month. This guide states each rule, then gives the calendar dates that follow for the remainder of 2026 and for 2027. Where a corporation’s dates depend on its own year-end, the rule is given with a December 31 example.
The CRA applies the same convenience rule across these deadlines: when a due date falls on a Saturday, Sunday or public holiday recognized by the CRA, a return or payment is on time if the CRA receives it on or before the next business day. The dates below already reflect that rule where it applies. Filing and paying are separate obligations, and a filing extension never extends a payment date.
Personal returns and instalments
The T1 return for a calendar year is due April 30 of the following year, and any balance owing is due the same day. Individuals who were self-employed, or whose spouse or common-law partner was, have until June 15 to file, but their balance was still due April 30. For the 2026 tax year that means a payment date of Friday, April 30, 2027, and a filing date of Tuesday, June 15, 2027 for the self-employed.
Individuals may have to pay instalments when net tax owing is more than $3,000 in the current year and in either of the two preceding years. The instalments are due March 15, June 15, September 15 and December 15. The remaining 2026 dates are Tuesday, September 15 and Tuesday, December 15; the 2027 dates are Monday, March 15, Tuesday, June 15, Wednesday, September 15 and Wednesday, December 15.
Corporate returns and payments
A T2 return is due within six months of the end of the corporation’s tax year: the last day of the sixth month when the year ends at a month-end, or the same day of the sixth month otherwise. A December 31, 2026 year-end files by Wednesday, June 30, 2027. Every resident corporation must file, including those with no tax payable.
The balance of corporate tax is generally due two months after year-end. A Canadian-controlled private corporation that claimed the small business deduction in the current or previous year, and whose taxable income does not exceed the business limit, has three months. For a December 31 year-end that is the last day of February or of March in the following year, subject to the next-business-day rule. Corporations with tax payable above $3,000 in the current or previous year generally pay instalments, monthly by default or quarterly if the corporation meets the CRA’s eligibility conditions; the first year after incorporation is exempt.
T4, T5 and other information slips
T4 slips and the T4 summary for a calendar year are due on or before the last day of February of the following year. The T5 return for dividends, interest and other investment income follows the same last-day-of-February rule. February 28, 2027 is a Sunday, so the 2026 slips are due Monday, March 1, 2027. The 2025 slips were due Monday, March 2, 2026, because February 28, 2026 was a Saturday.
Recipients need their slips by the same date. If the corporation paid you a salary or a dividend during the year, both the filing and the slip delivery are the corporation’s responsibility, even when a payroll provider prepares them.
GST/HST reporting periods
The CRA assigns a GST/HST reporting period from annual taxable supplies: annual for $1,500,000 or less, quarterly above that up to $6,000,000, and monthly above $6,000,000. A registrant may elect a more frequent period. Monthly and quarterly filers file and pay one month after the end of each reporting period.
Annual filers generally file and pay three months after the fiscal year-end; a December 31, 2026 year-end files by March 31, 2027. A sole proprietor with a December 31 year-end and business income in the year instead pays by April 30 and files by June 15, matching the T1 dates. Annual filers whose net tax exceeds the CRA’s threshold also pay quarterly GST/HST instalments.
Payroll remittances
Source deductions are remitted on a schedule set by the employer’s average monthly withholding amount. A regular remitter, with an average of less than $25,000, remits by the 15th of the month after the deductions were made. New small employers and small employers whose average is under $3,000 may qualify to remit quarterly, by April 15, July 15, October 15 and January 15. Larger accelerated remitters have two or four due dates each month.
The CRA assigns the remitter type, and it can change as payroll grows. Confirm the current type on the payroll account rather than assuming the schedule from the first year of hiring. Late or short remittances attract penalties independent of the annual T4 filing.
Your conversation checklist
- September 15 and December 15, 2026: personal instalments
- January 15, 2027: quarterly payroll remitters
- March 1, 2027: T4 and T5 slips for 2026
- March 15, 2027: first 2027 personal instalment
- April 30, 2027: T1 returns and all personal balances
- June 15, 2027: self-employed T1 filing
- June 30, 2027: T2 for December 31, 2026 year-ends
- Corporate balance due two or three months after year-end
- GST/HST due one month after the period (monthly or quarterly)
- Check the next-business-day rule for any weekend date
Further reading & sources
- CRA: 2026 tax deadlines for Canadian businesses and self-employed individuals
- CRA: Corporate income tax payment and instalment due dates
- CRA: GST/HST reporting requirements and deadlines
- CRA: Payroll remittance due dates
Tax rules and administrative requirements can change. Check the applicable official guidance and confirm your circumstances with a qualified adviser. This guide is not an assessment of your filing, payment or legal obligations.