Tax Deadlines Canada 2026: When Taxes Are Due

Tax Deadlines Canada 2026: When Are Taxes Due?

If you run a Canadian small business, “tax deadlines” usually means more than one thing. In 2026 you may have deadlines for:

• Personal income tax (T1) (owners, employees, investors)
• Corporate income tax (T2) (if you’re incorporated)
• GST/HST returns (monthly, quarterly, or annual)
• Payroll remittances (source deductions)
• Tax slips / information returns (T4, T4A, T5, etc.)

This guide gives you the most common CRA deadlines in 2026, with a focus on incorporated business owners. For T2, we assume a December 31 year-end.

What we cover in this post:

• The CRA weekend/holiday rule (what happens if a deadline lands on a Saturday/Sunday)
• 2026 snapshot: the most common due dates (at a glance)
• T1 deadlines for 2026 (for the 2025 tax year)
• T2 deadlines for 2026 (Dec 31 year-end corporations)
• GST/HST return deadlines (monthly/quarterly/annual + instalments)
• Payroll remittance due dates (regular vs accelerated)
• T4/T4A/T5 and other slip deadlines (information returns)
• Common “gotchas” that trigger interest/penalties
• FAQs

The CRA weekend and holiday rule (don’t miss this)

A lot of deadlines are stated as a calendar date (like “2 months after year-end” or “last day of February”). The CRA generally treats your filing or payment as on time if it’s received (or postmarked, for filings) by the next business day when the deadline falls on a weekend or CRA-recognized public holiday. (Examples and rules appear across CRA programs, including corporate filings, GST/HST, and payments.)

2026 key tax deadlines at a glance (most common)

Below are the deadlines most small business owners run into in 2026. Always confirm your own filing frequency and year-ends.

Source notes for the table:

• Personal T1 filing and payment dates come from CRA personal “due dates and payment dates” guidance.
• T2 filing is generally within 6 months of the corporation’s year-end, and the CRA explains how to count the 6 months and how weekend/holiday shifts work.
• Corporate balance-due day is generally 2 months after year-end, with a possible 3-month balance-due day for eligible CCPCs (conditions apply).
• GST/HST deadlines vary by filing frequency; annual filers may have the Apr 30 / Jun 15 split only in specific cases (individuals with business income, annual filer, Dec 31 year-end).
• For T4 slips for the 2025 calendar year, CRA states the due date is March 2, 2026 for most filers.

Personal income tax deadlines (T1) in 2026

These are the big ones for your 2025 personal tax return:

Most individuals (employees, investors, owners)

• File by: April 30, 2026
• Pay by: April 30, 2026

Self-employed (or your spouse/common-law partner is self-employed)

• File by: June 15, 2026
• Pay by: April 30, 2026 (same as everyone else - this is a common surprise)

Personal instalments (if CRA requires them)

Quarterly instalment due dates are typically:

• March 15
• June 15
• September 15
• December 15
  And CRA applies the “next business day” rule when those dates fall on a weekend/holiday.

Corporate income tax deadlines (T2) in 2026 (Dec 31 year-end)

If your corporation’s year-end is December 31, 2025, here’s what’s due in 2026.

1) T2 filing deadline (the return)

• T2 return due: June 30, 2026 (six months after Dec 31)

2) Corporate tax payment deadline (the money)

This is where many owners get tripped up: your payment is due before your return is due.

• General rule (most corporations): balance due 2 months after year-end
  • For a Dec 31 year-end: Feb 28, 2026 is the “2 months after” date, but because it’s a Saturday, the practical deadline is March 2, 2026 under CRA’s next-business-day payment rule.
• Possible CCPC extension (3 months after year-end):
  Some CCPCs (Canadian-controlled private corporations) may be eligible for a 3-month balance-due day if they meet CRA’s conditions (for example, being a CCPC throughout the year, claiming the small business deduction in the current or prior year, and meeting income/business-limit related conditions).
  • For a Dec 31 year-end: March 31, 2026.

Practical tip: Even if you plan to file the T2 closer to June 30, you still want your year-end bookkeeping and tax estimate done early enough to pay by the balance-due day (to avoid interest).

3) Corporate instalments (throughout the year)

Most corporations pay monthly instalments. Some eligible small CCPCs may pay quarterly instead of monthly.

GST/HST deadlines in 2026 (returns + payments)

Your GST/HST deadlines depend on your reporting period (monthly, quarterly, annual).

Monthly or quarterly GST/HST filers

• File and pay: 1 month after the end of the reporting period

Annual GST/HST filers

Annual filers are the most confusing because there are special cases.

• General rule: your filing and final payment deadline is 3 months after your fiscal year-end
  • Example: Dec 31 year-end → March 31, 2026.
• Special case (common for sole proprietors): if you are an individual with business income, you file annual GST/HST, and your fiscal year-end is Dec 31, CRA can extend the payment deadline to April 30 and the filing deadline to June 15.

GST/HST instalments (annual filers)

If you’re an annual filer and your prior-year net tax was $3,000 or more, you may have to make quarterly instalments.
Instalment payments are generally due within one month after the end of each fiscal quarter, with the usual weekend/holiday rule.

Payroll remittance due dates (source deductions) in 2026

Payroll remittances are typically due based on your CRA remitter type (which is based on your average monthly withholding amount).

Here are the common schedules:

Tax slips and information returns (T4, T4A, T5, etc.) due in 2026

Most common slip packages (including T4, T4A, and many other information returns) are due by the last day of February after the calendar year they apply to. If the last day of February is a weekend, the due date moves to the next business day.

The big one in 2026: 2025 T4 deadline

CRA states that for most people, the 2025 T4 filing due date is March 2, 2026.

The most common “gotchas” (why people get surprised by interest)

1. “Filing due” vs “payment due” are not the same
   This is especially true for T2 (pay in March, file in June for a Dec 31 year-end).
2. Self-employed filing is later, but payment isn’t
   You may file by June 15, but your personal balance owing is still due April 30.
3. GST/HST annual deadlines depend on who you are
   Individuals with business income can have an Apr 30 payment and Jun 15 filing date in the Dec 31 year-end situation, but many corporations will be on the “3 months after year-end” rule.
4. Payroll remittances are continuous
   Missing a remittance due date can get expensive fast - especially if you’re an accelerated remitter.

FAQs (quick answers)

1) When are taxes due in Canada in 2026?

Most people file and pay their 2025 T1 by April 30, 2026; self-employed file by June 15, 2026 but still pay by April 30.

2) When is a T2 due in 2026 for a Dec 31 year-end corporation?

Your T2 filing deadline is June 30, 2026 (six months after Dec 31).

3) When is corporate tax payment due for a Dec 31 year-end?

Generally 2 months after year-end (for Dec 31, that’s Feb 28; in 2026 it effectively lands on March 2, 2026 due to the weekend rule).

4) Do CCPCs get 3 months to pay corporate taxes?

Some do, but only if they meet CRA’s conditions (CCPC throughout the year, claimed the small business deduction in the current or prior year, and meet the income/business-limit related test).

5) When are T4 slips due in 2026?

For 2025 T4 slips, CRA states the due date is March 2, 2026 for most filers.

6) When are most tax slips (T4A/T5, etc.) due?

Most information returns are due by the last day of February after the calendar year (or the next business day if it falls on a weekend).

7) When is GST/HST due in 2026 if I file monthly or quarterly?

Your return and payment are due 1 month after the end of the reporting period.

8) When is GST/HST due in 2026 if I file annually?

Often it’s 3 months after your fiscal year-end. If you’re an individual with business income, file annually, and have a Dec 31 year-end, you may pay by Apr 30 and file by Jun 15.

9) When are payroll remittances due?

It depends on your remitter type - commonly monthly (the 15th of the next month) or quarterly (Apr 15/Jul 15/Oct 15/Jan 15).

Final Takeaway

In 2026, most Canadian small business owners are juggling multiple CRA deadlines: T4/T4A/T5 slips (March 2, 2026 for 2025 slips), personal taxes (April 30 / June 15), corporate taxes (pay in March, file in June for a Dec 31 year-end), plus GST/HST and payroll remittances year-round. The safest approach is to build a simple calendar and work backward from the earliest payment deadlines - not just filing deadlines.

If you want help building a clean 2026 compliance calendar (T2 + GST/HST + payroll + slips) and avoiding interest/penalties, Coral CPA can take the recurring filing load off your plate and help you stay ahead of deadlines.

Fill out this form to get a free consultation.

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