Canada Tax Deadlines 2026: Every CRA Due Date You Need to Know

Key Takeaways

• April 30, 2026 is the payment deadline for almost everyone — including self-employed filers
• June 15, 2026 is the filing deadline only for self-employed individuals (but interest starts May 1)
• Quarterly instalment dates: March 15, June 15, September 15, December 15
• Late filing penalty: 5% of balance owing + 1% per month (up to 12 months)
• Repeat offenders face 10% + 2% per month (up to 20 months)

Missing a single CRA deadline can cost you hundreds — or thousands — in penalties and interest. This guide covers every Canada tax deadline in 2026 for personal filers, self-employed workers, corporations, and GST/HST registrants. Bookmark this page and check back throughout the year so you never miss a date.

Personal Income Tax Deadlines 2026

These deadlines apply to all Canadian residents filing a T1 General return for the 2025 tax year.

April 30, 2026 — Filing and Payment Deadline

The standard deadline to file your personal income tax return and pay any balance owing is Thursday, April 30, 2026. This applies to employees, retirees, investors, and anyone filing a T1 return.

If you owe taxes and do not pay by April 30, the CRA charges compound daily interest on the unpaid amount starting May 1. The prescribed interest rate for 2026 Q1 is 8% per annum on overdue amounts, compounded daily.

March 2, 2026 — RRSP Contribution Deadline

To claim an RRSP deduction on your 2025 return, contributions must be made by the first 60 days of 2026. Since day 60 falls on a Sunday (March 1), the effective deadline is Monday, March 2, 2026.

Your RRSP deduction limit for 2025 is 18% of your 2024 earned income, up to a maximum of $32,490, minus any pension adjustments. Check your Notice of Assessment or CRA My Account for your exact limit.

June 15, 2026 — Self-Employed Filing Deadline

If you or your spouse earned self-employment income in 2025, the filing deadline is extended to Monday, June 15, 2026. This applies to sole proprietors, freelancers, gig workers, and anyone who filed a T2125 Statement of Business or Professional Activities.

But here is the catch most people miss: the payment deadline is still April 30. Filing is extended. Payment is not. If you owe money and wait until June 15 to pay, the CRA charges compound daily interest on your balance starting May 1 — even though your return is not technically late.

For a complete walkthrough of the self-employed filing process, see our guide to filing taxes as a self-employed Canadian.

Self-Employed and Freelancer Tax Deadlines 2026

Self-employed Canadians face more deadlines than salaried employees. Beyond the April 30 and June 15 dates, you need to track CPP contributions, GST/HST remittances, and quarterly instalments.

CPP Contributions for Self-Employed

As a self-employed worker, you pay both the employee and employer portions of Canada Pension Plan contributions. For 2025 (filed in 2026):

• CPP base contribution rate: 11.90% (both portions combined) on pensionable earnings between $3,500 and $71,300
• CPP2 rate: 8% on earnings between $71,300 and $81,200 (second ceiling)
• Maximum CPP contribution: approximately $8,068.20 (base) + $792 (CPP2)

CPP is calculated on your T1 return and included in your balance owing — no separate deadline. But knowing these amounts helps you plan your April 30 payment.

Record Keeping Requirements

The CRA requires self-employed individuals to keep business records for six years from the end of the tax year. This includes receipts, invoices, bank statements, contracts, and vehicle logs.

If the CRA audits you and you cannot produce records, they can deny deductions entirely — even legitimate ones. For practical advice on organizing your records, see our year-end tax checklist for self-employed Canadians.

GST/HST Filing Deadlines 2026

If your business is registered for GST/HST (mandatory once revenue exceeds $30,000 in a 12-month period), you have separate remittance deadlines depending on your filing frequency.

Annual Filers

Most sole proprietors file GST/HST annually. If your fiscal year ends December 31, your GST/HST return is due June 15, 2026 — but the payment is due April 30, 2026. The same April 30 / June 15 split that applies to income tax also applies here.

Quarterly Filers

Businesses with annual revenue between $1.5 million and $6 million must file quarterly. Businesses under $1.5 million can elect to file quarterly.

Monthly Filers

Businesses with annual revenue over $6 million must file monthly. The return and payment are due one month after the end of each reporting period (e.g., January 2026 is due March 2, 2026 because February 28 falls on a Saturday).

Quarterly Tax Instalment Deadlines 2026

The CRA requires instalment payments if your net tax owing is above $3,000 in the current year and either of the two preceding years ($1,800 in Quebec).

2026 Instalment Due Dates

Three Methods to Calculate Instalments

The CRA provides three calculation methods. You can use whichever results in the lowest payment, but you risk instalment interest if you underpay:

1. No-calculation method: Use the amounts on the CRA instalment reminder (form INNS-1). Simplest, but may overestimate if your income dropped.
2. Prior-year method: Base each instalment on 25% of your 2025 net tax owing. Good if your income is stable year over year.
3. Current-year method: Base each instalment on 25% of your estimated 2026 net tax owing. Best if you expect lower income, but risky if you underestimate.

Instalment Interest and Penalties

If your instalment payments are insufficient, the CRA charges instalment interest at the prescribed rate (currently 8% per annum, compounded daily). If instalment interest exceeds $1,000, you may also face a 50% penalty on the interest amount exceeding $1,000.

Corporate Tax Deadlines 2026

Canadian-controlled private corporations (CCPCs) follow different deadlines based on their fiscal year-end.

Filing Deadlines

Corporate T2 returns are due six months after the end of the fiscal year:

Payment Deadlines

Corporate tax payments are due two months after the fiscal year-end for most CCPCs (or three months if the corporation qualifies for the small business deduction and its prior-year taxable income was under $500,000).

Corporate Instalment Requirements

Corporations owing more than $3,000 in federal tax must pay monthly instalments. These are due on the last day of each month. For CCPCs qualifying for the small business deduction with taxable income under $500,000 in the prior year, quarterly instalments are permitted.

Employer Remittance Deadlines 2026

If you have employees, you must remit source deductions (income tax, CPP, EI) to the CRA by specific deadlines.

Key Employer Dates

Other Important Tax Dates 2026

Late Filing Penalties and Interest

The CRA does not give grace periods. Missing a deadline triggers automatic penalties and interest that compound quickly.

Late Filing Penalty

If you owe taxes and file after the deadline, the CRA charges:

• 5% of your balance owing, plus
• 1% per additional month you are late (maximum 12 months)
• Maximum: 5% + 12% = 17% of your balance for filing 12 months late

Example: You owe $5,000 and file 6 months late.

• Penalty = 5% + (1% × 6) = 11% × $5,000 = $550 in penalties alone

Repeat Offender Penalty

If the CRA charged you a late-filing penalty in any of the three preceding years, the penalty doubles:

• 10% of your balance owing, plus
• 2% per additional month (maximum 20 months)
• Maximum: 10% + 40% = 50% of your balance

Late Payment Interest

Even if you file on time, unpaid balances accrue compound daily interest at the CRA prescribed rate. As of Q1 2026, the rate is 8% per annum on overdue amounts. This rate is reviewed quarterly and has been at or above 7% since 2023.

GST/HST Penalties

Late GST/HST returns have their own penalty structure:

• 1% of the balance owing, plus
• 0.25% per additional month (maximum 12 months)
• Maximum: 1% + 3% = 4% of balance for filing 12 months late

GST/HST penalties are lower than income tax penalties, but the interest rate is the same.

Provincial Considerations

While federal deadlines are the same across Canada, some provinces have additional requirements.

Quebec (Revenu Québec)

Quebec residents file a separate provincial return with Revenu Québec. Key differences:

• Filing deadline: Same as federal (April 30 or June 15 for self-employed)
• Instalment threshold: $1,800 net tax owing (lower than the federal $3,000 threshold)
• QST: Filed separately from GST (not combined like HST in other provinces)
• RL-1 slips: Replace T4 slips for Quebec employers — due February 28, 2026

Alberta

Alberta has no provincial sales tax, so there are no additional PST remittance deadlines. Alberta residents follow all federal deadlines.

British Columbia

BC PST is collected and remitted separately from GST. If your business collects BC PST, remittance deadlines depend on your filing frequency (monthly, quarterly, or annually) and are managed by the BC Ministry of Finance.

Saskatchewan and Manitoba

Both provinces have separate PST regimes with their own remittance schedules. If you operate in these provinces, check your provincial tax authority for specific deadlines.

How to Never Miss a Tax Deadline

1. Set Up CRA My Account

CRA My Account shows your RRSP room, instalment requirements, notices of assessment, and payment history. Set up direct deposit to receive refunds faster and enable email notifications for new mail.

2. Use Calendar Reminders

Set recurring reminders two weeks before each deadline. Key dates to add:

• February 15: Reminder to gather T4/T5 slips, prepare RRSP contribution
• March 1: RRSP contribution deadline (day before March 2)
• April 15: Two weeks before April 30 payment/filing deadline
• June 1: Two weeks before June 15 filing deadline (self-employed)
• March 1, June 1, September 1, December 1: Instalment reminders

3. Track Expenses Year-Round

The biggest delay in tax filing is not knowing your numbers. If you track expenses throughout the year instead of reconstructing everything in April, filing becomes a matter of reviewing and submitting — not a week-long project.

BookZero scans receipts with AI, auto-categorizes expenses to CRA T2125 categories, and separates GST/HST automatically. When tax time arrives, your numbers are already organized.

4. Make Estimated Payments Throughout the Year

Even if you are not required to pay instalments, setting aside 25–30% of each invoice into a separate savings account prevents the April 30 shock. Many freelancers owe $5,000–$15,000 at tax time because they did not plan for income tax, CPP, and GST/HST together.

5. Maximize Deductions Before Deadlines

Some deductions have their own deadlines:

For a full list of deductions available to self-employed Canadians, see our guide to small business tax deductions in Canada.

Gig Worker Deadlines: Uber, DoorDash, and Delivery Drivers

Gig workers — Uber drivers, DoorDash couriers, Instacart shoppers, and other platform workers — are self-employed for tax purposes. Every deadline in this guide applies to you.

Key points for gig workers:

• You must file if you earned any amount. There is no minimum income threshold for filing when you are self-employed.
• GST/HST registration is mandatory once your gross revenue (not profit) exceeds $30,000 in any rolling 12-month period. Uber drivers often hit this threshold faster than expected because it is based on gross fares, not your net after Uber's commission.
• Vehicle expenses are your largest deduction. Keep a vehicle log tracking business vs. personal kilometres. The CRA requires this log to claim vehicle expenses — estimates are not accepted in an audit.
• Platform tax documents: Uber, DoorDash, and similar platforms issue tax summaries in February. These are not T4 slips — they are informational. You are responsible for reporting the correct income amount on your T2125.

For platform-specific guidance, see our guides for Uber driver tax deductions and DoorDash and Uber Eats tax deductions.

Month-by-Month 2026 Tax Calendar

January 2026

• CRA mails T4, T5, and other information slips to taxpayers
• Review prior year financials and start gathering documents
• CRA issues first instalment reminders

February 2026

• February 28: T4/T4A/T5 slips due from employers
• Receive all tax slips and begin preparing returns
• Ensure RRSP contribution room is confirmed via CRA My Account

March 2026

• March 2: RRSP contribution deadline for 2025
• March 15 (16): First quarterly instalment due
• Begin preparing T1 and T2125 returns

April 2026

• April 30: Personal T1 filing deadline + balance owing payment
• April 30: GST/HST annual payment (individual filers)
• April 30: First quarterly GST/HST return (quarterly filers)

May 2026

• Interest begins accruing on unpaid balances
• Review CRA Notice of Assessment when received
• Confirm instalments are set up for June

June 2026

• June 15: Self-employed T1 filing deadline
• June 15: GST/HST annual filing deadline (individual filers)
• June 15: Second quarterly instalment
• June 30: T2 corporate filing (December 31 year-end)

July – August 2026

• July 31: Second quarterly GST/HST return
• Mid-year review of instalment amounts
• Adjust current-year estimates if income has changed

September 2026

• September 15: Third quarterly instalment
• Begin year-end tax planning for 2026
• Review potential asset purchases before December 31

October – November 2026

• October 31: Third quarterly GST/HST return
• Start closing 2026 books
• Follow our year-end tax checklist

December 2026

• December 15: Fourth quarterly instalment
• December 31: Last day for tax-deductible business purchases
• December 31: Fiscal year-end for most sole proprietors
• Finalize records and prepare for January filing season

Frequently Asked Questions

What happens if I miss the April 30 tax deadline in Canada?

If you owe taxes and file after April 30, the CRA charges a late-filing penalty of 5% of your balance owing plus 1% for each additional month you are late, up to 12 months. Interest also accrues at 8% per annum (compounded daily) on any unpaid balance starting May 1. If you do not owe taxes, there is no penalty for late filing — but you may delay receiving your refund or benefit payments.

When are taxes due in Canada for self-employed workers?

Self-employed individuals in Canada have until June 15, 2026 to file their tax return, but any balance owing must still be paid by April 30, 2026. This means you have extra time to prepare your T2125 form, but CRA charges compound daily interest on unpaid amounts starting May 1 — even though your return is not technically late until June 16.

Do I need to pay quarterly tax instalments in Canada?

You must pay quarterly instalments if your net tax owing exceeds $3,000 in the current year and in either of the two preceding years ($1,800 if you live in Quebec). The CRA will send you instalment reminders (form INNS-1) with suggested amounts. Missing instalment payments results in interest charges, and if the interest exceeds $1,000, an additional 50% penalty on the excess.

What is the GST/HST filing deadline for 2026?

For sole proprietors filing annually with a December 31 year-end, the GST/HST return is due June 15, 2026, but payment is due April 30, 2026. Quarterly filers must file and pay one month after each quarter ends. Monthly filers must file and pay one month after each month ends. The filing deadline depends on your assigned filing frequency, which is based on your annual taxable revenue.

Can I get an extension on my Canadian tax return?

The CRA does not grant filing extensions for personal T1 returns. The deadlines (April 30 or June 15 for self-employed) are fixed by law. However, if you cannot pay the full amount by April 30, you can file your return on time and arrange a payment plan with the CRA to avoid the late-filing penalty. Contact the CRA at 1-888-863-8662 to discuss payment arrangements before the deadline.

What tax deadlines apply to corporations in Canada?

Canadian corporations must file a T2 corporate return within six months of their fiscal year-end. Tax payments are due two months after the fiscal year-end (three months for CCPCs eligible for the small business deduction with prior-year taxable income under $500,000). Corporations owing more than $3,000 in federal tax must make monthly instalments.

Stay on Top of Every Deadline

Canada tax deadlines in 2026 are not optional — the CRA enforces penalties automatically, without warning. Whether you are an employee filing a simple T1 or a self-employed freelancer juggling income tax, CPP, GST/HST, and quarterly instalments, the cost of missing a deadline ranges from annoying to financially devastating.

The best defence is year-round preparation. Track your expenses as they happen, set calendar reminders for every deadline, and file early even if you cannot pay in full. The penalties for late filing are always worse than the interest on late payment.

Ready to get your 2026 bookkeeping organized? Try BookZero free — AI-powered receipt scanning, automatic CRA categorization, and GST/HST separation so your numbers are tax-ready year-round.