Quick Answer
For most Canadians, the personal tax filing deadline is April 30, 2026. Self-employed individuals have until June 15, but any tax owed is still due April 30. Corporations have 6 months after fiscal year-end. Missing CRA deadlines triggers automatic penalties — here is the complete calendar.
Personal Tax Deadlines (2025 Tax Year)
- March 1, 2026 — Last day to contribute to your RRSP and deduct it on your 2025 return
- April 30, 2026 — Personal tax return filing deadline for most individuals
- April 30, 2026 — Balance owing due, even for self-employed filers
- June 15, 2026 — Extended deadline if you or your spouse is self-employed (but balance still due April 30)
Business and Self-Employment Deadlines
If you earned business or professional income in 2025, you have until June 15, 2026 to file your T1 return. However, any taxes you owe must still be paid by April 30. Failing to pay by April 30 results in daily compound interest at the CRA prescribed rate, currently 8–9% annually.
- Quarterly GST/HST installments — Due March 31, June 30, September 30, December 31
- Annual GST/HST return (calendar year filers) — Due June 15, 2026
- T4 and T4A slips to employees — Due February 28, 2026
- T5 slips to investors — Due February 28, 2026
Corporate Tax Deadlines
Canadian corporations do not follow a calendar year. Your T2 filing and payment deadlines depend on your fiscal year-end date.
- T2 return filing — Due 6 months after fiscal year-end (e.g., December 31 year-end = June 30 deadline)
- Corporate tax balance owing — Due 3 months after fiscal year-end for most CCPCs; 2 months for larger corporations
- Payroll remittances — Monthly by the 15th (regular remitters); quarterly for small employers
What Happens If You Miss a Deadline?
Late filing when you owe a balance triggers a 5% penalty on the outstanding amount, plus 1% per month for up to 12 months. If you were also late the previous year and received a formal demand to file, the penalty doubles to 10% plus 2% per month for up to 20 months. These penalties compound on top of CRA interest charges.
- Late filing penalty: 5% of balance owing + 1% per month (up to 12 months)
- Repeat offender penalty: 10% + 2% per month (up to 20 months)
- CRA interest: Currently ~8% annually, compounded daily
- Late HST remittance: 3% to 10% penalty depending on days late
- Late T4 filing: $100 per slip minimum, up to $7,500
File Even If You Cannot Pay
Many Canadians avoid filing because they cannot afford their tax bill. This is the worst approach. The late-filing penalty is separate from and in addition to interest on the unpaid balance. If you file on time but cannot pay, you only owe interest — which you can sometimes arrange to pay in installments. If you both file late and cannot pay, you owe both penalties and interest.
The CRA also offers a Taxpayer Relief Program for situations involving financial hardship, serious illness, or natural disaster. A tax professional can help you apply for penalty and interest relief.
Key Deadlines at a Glance
- January 1, 2026 — New RRSP contribution room opens (18% of 2025 earned income)
- January 31, 2026 — T4/T5 slip issuance begins
- February 28, 2026 — T4, T4A, T5 slips must be filed with CRA and given to recipients
- March 1, 2026 — RRSP contribution deadline for the 2025 tax year
- March 31, 2026 — Q4 2025 GST/HST installment due
- April 30, 2026 — Personal tax return and balance owing due
- June 15, 2026 — Self-employed tax return deadline
- June 30, 2026 — T2 corporate return due for December 31 year-end
Never Miss a Deadline Again
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