Tax Deadlines
The Canadian federal dates that decide when you file and when you pay, taken from the CRA’s published due dates.
Tax year 2026
| Deadline | Date | Who it applies to | Form | Source |
|---|---|---|---|---|
| January 2026 | ||||
| Payroll remittance, regular remitters (December 2025 deductions)CPP, EI and income tax withheld. Quarterly and accelerated remitters have other dates. | (passed) | Employers who are regular remitters | — | Source |
| GST/HST quarterly return and payment (Oct–Dec 2025)One month after the quarter ends (calendar quarters shown). Saturday 31 January is a weekend or CRA holiday, so it is on time if received by Monday 2 February 2026. | (passed) | Quarterly GST/HST filers | GST/HST return | Source |
| GST/HST monthly return and payment (December 2025)One month after the reporting period ends. Saturday 31 January is a weekend or CRA holiday, so it is on time if received by Monday 2 February 2026. | (passed) | Monthly GST/HST filers | GST/HST return | Source |
| February 2026 | ||||
| Payroll remittance, regular remitters (January 2026 deductions)CPP, EI and income tax withheld. Quarterly and accelerated remitters have other dates. Sunday 15 February is a weekend or CRA holiday, so it is on time if received by Monday 16 February 2026. | (passed) | Employers who are regular remitters | — | Source |
| T4A slips and summary (2025)Last day of February. Saturday 28 February is a weekend or CRA holiday, so it is on time if received by Monday 2 March 2026. | (passed) | Payers of pensions, fees and other T4A income | T4A | Source |
| T5 slips and summary (2025)Last day of February. Saturday 28 February is a weekend or CRA holiday, so it is on time if received by Monday 2 March 2026. | (passed) | Payers of investment income | T5 | Source |
| Corporation balance due, most corporations (2025 year end)Two months after the tax year ends. Date shown is for a 31 December 2025 year end. Saturday 28 February is a weekend or CRA holiday, so it is on time if received by Monday 2 March 2026. | (passed) | Corporations, except qualifying CCPCs | T2 | Source |
| GST/HST monthly return and payment (January 2026)One month after the reporting period ends. Saturday 28 February is a weekend or CRA holiday, so it is on time if received by Monday 2 March 2026. | (passed) | Monthly GST/HST filers | GST/HST return | Source |
| March 2026 | ||||
| RRSP contribution deadline (for 2025)60 days after the year ends. CRA publishes 2 March 2026 because 1 March is a Sunday. In a leap year the 60th day is 29 February; check the CRA date each year. | (passed) | Individuals | — | Source |
| T4 slips and summary (2025)Last day of February. CRA publishes 2 March 2026 because 28 February is a Saturday. Give employees their slips by the same date. | (passed) | Employers | T4 | Source |
| Instalment, 1st payment (2026)Sunday 15 March is a weekend or CRA holiday, so it is on time if received by Monday 16 March 2026. | (passed) | Individuals who must pay by instalments | — | Source |
| Payroll remittance, regular remitters (February 2026 deductions)CPP, EI and income tax withheld. Quarterly and accelerated remitters have other dates. Sunday 15 March is a weekend or CRA holiday, so it is on time if received by Monday 16 March 2026. | (passed) | Employers who are regular remitters | — | Source |
| Corporation balance due, qualifying CCPCs (2025 year end)Three months after the tax year ends, if the CRA conditions are met. Date shown is for a 31 December 2025 year end. | (passed) | Canadian-controlled private corporations that claimed the small business deduction | T2 | Source |
| GST/HST annual return and payment (2025 year end)Three months after the fiscal year ends. Date shown is for a 31 December 2025 year end. | (passed) | Annual GST/HST filers (other than self-employed individuals with a 31 December year end) | GST/HST return | Source |
| GST/HST monthly return and payment (February 2026)One month after the reporting period ends. | (passed) | Monthly GST/HST filers | GST/HST return | Source |
| April 2026 | ||||
| Payroll remittance, regular remitters (March 2026 deductions)CPP, EI and income tax withheld. Quarterly and accelerated remitters have other dates. | (passed) | Employers who are regular remitters | — | Source |
| Personal income tax return and balance owing (2025)File and pay by this date. | (passed) | Individuals | T1 | Source |
| GST/HST payment, self-employed annual filers (2025)Payment is due now even though the return is due 15 June. | (passed) | Self-employed individuals filing GST/HST annually with a 31 December year end | GST/HST return | Source |
| GST/HST quarterly return and payment (Jan–Mar 2026)One month after the quarter ends (calendar quarters shown). | (passed) | Quarterly GST/HST filers | GST/HST return | Source |
| GST/HST monthly return and payment (March 2026)One month after the reporting period ends. | (passed) | Monthly GST/HST filers | GST/HST return | Source |
| May 2026 | ||||
| Payroll remittance, regular remitters (April 2026 deductions)CPP, EI and income tax withheld. Quarterly and accelerated remitters have other dates. | (passed) | Employers who are regular remitters | — | Source |
| GST/HST monthly return and payment (April 2026)One month after the reporting period ends. Sunday 31 May is a weekend or CRA holiday, so it is on time if received by Monday 1 June 2026. | (passed) | Monthly GST/HST filers | GST/HST return | Source |
| June 2026 | ||||
| Personal income tax return, self-employed (2025)Any balance owing was still due 30 April 2026. | (passed) | Self-employed individuals and their spouses or partners | T1 | Source |
| GST/HST return, self-employed annual filers (2025) | (passed) | Self-employed individuals filing GST/HST annually with a 31 December year end | GST/HST return | Source |
| Instalment, 2nd payment (2026) | (passed) | Individuals who must pay by instalments | — | Source |
| Payroll remittance, regular remitters (May 2026 deductions)CPP, EI and income tax withheld. Quarterly and accelerated remitters have other dates. | (passed) | Employers who are regular remitters | — | Source |
| Corporation income tax return (2025 year end)Six months after the tax year ends. Date shown is for a 31 December 2025 year end. | (passed) | Corporations | T2 | Source |
| GST/HST monthly return and payment (May 2026)One month after the reporting period ends. | (passed) | Monthly GST/HST filers | GST/HST return | Source |
| July 2026 | ||||
| Payroll remittance, regular remitters (June 2026 deductions)CPP, EI and income tax withheld. Quarterly and accelerated remitters have other dates. | (passed) | Employers who are regular remitters | — | Source |
| GST/HST quarterly return and payment (Apr–Jun 2026)One month after the quarter ends (calendar quarters shown). | (passed) | Quarterly GST/HST filers | GST/HST return | Source |
| GST/HST monthly return and payment (June 2026)One month after the reporting period ends. | (passed) | Monthly GST/HST filers | GST/HST return | Source |
| August 2026 | ||||
| Payroll remittance, regular remitters (July 2026 deductions)CPP, EI and income tax withheld. Quarterly and accelerated remitters have other dates. Saturday 15 August is a weekend or CRA holiday, so it is on time if received by Monday 17 August 2026. | (passed) | Employers who are regular remitters | — | Source |
| GST/HST monthly return and payment (July 2026)One month after the reporting period ends. | (passed) | Monthly GST/HST filers | GST/HST return | Source |
| September 2026 | ||||
| Instalment, 3rd payment (2026) | (passed) | Individuals who must pay by instalments | — | Source |
| Payroll remittance, regular remitters (August 2026 deductions)CPP, EI and income tax withheld. Quarterly and accelerated remitters have other dates. | (passed) | Employers who are regular remitters | — | Source |
| GST/HST monthly return and payment (August 2026)One month after the reporting period ends. Wednesday 30 September is a weekend or CRA holiday, so it is on time if received by Thursday 1 October 2026. | (passed) | Monthly GST/HST filers | GST/HST return | Source |
| October 2026 | ||||
| Payroll remittance, regular remitters (September 2026 deductions)CPP, EI and income tax withheld. Quarterly and accelerated remitters have other dates. | (passed) | Employers who are regular remitters | — | Source |
| GST/HST quarterly return and payment (Jul–Sep 2026)One month after the quarter ends (calendar quarters shown). Saturday 31 October is a weekend or CRA holiday, so it is on time if received by Monday 2 November 2026. | Quarterly GST/HST filers | GST/HST return | Source | |
| GST/HST monthly return and payment (September 2026)One month after the reporting period ends. Saturday 31 October is a weekend or CRA holiday, so it is on time if received by Monday 2 November 2026. | Monthly GST/HST filers | GST/HST return | Source | |
| November 2026 | ||||
| Payroll remittance, regular remitters (October 2026 deductions)CPP, EI and income tax withheld. Quarterly and accelerated remitters have other dates. Sunday 15 November is a weekend or CRA holiday, so it is on time if received by Monday 16 November 2026. | Employers who are regular remitters | — | Source | |
| GST/HST monthly return and payment (October 2026)One month after the reporting period ends. | Monthly GST/HST filers | GST/HST return | Source | |
| December 2026 | ||||
| Instalment, 4th payment (2026) | Individuals who must pay by instalments | — | Source | |
| Payroll remittance, regular remitters (November 2026 deductions)CPP, EI and income tax withheld. Quarterly and accelerated remitters have other dates. | Employers who are regular remitters | — | Source | |
| GST/HST monthly return and payment (November 2026)One month after the reporting period ends. | Monthly GST/HST filers | GST/HST return | Source | |
Checked on: · Owner: UM Tax and Accounting Inc.
Dates are taken from the CRA’s published due dates.
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