Canadian Tax Deadlines: Key Filing Dates and Penalties

Canadian tax deadlines follow a stable pattern each year, but the exact dates and penalty amounts matter. Here are the key CRA deadlines for individuals, corporations, GST/HST registrants and employers, with the penalties for missing them. Last reviewed: September 11, 2026 · Tax year: 2026.

Personal tax (T1) deadlines

April 30 — Most individuals must file their T1 return and pay any balance owing by April 30. When the date falls on a weekend or holiday, the CRA moves the deadline to the next business day.

June 15 — Self-employed individuals and their spouse or common-law partner file by June 15, but any balance owing is still due April 30. Filing late while owing nothing still triggers penalties, and filing late while owing tax costs 5% of the balance plus 1% per full month late (up to 12 months).

Corporate tax (T2) deadlines

A corporation's T2 return is due within six months of its fiscal year end — every year, even if the corporation was dormant. The balance of tax owing is due two months after year end, or three months for a Canadian-controlled private corporation claiming the small business deduction with taxable income of $500,000 or less. Late filing costs 5% of unpaid tax plus 1% per full month, up to 12 months.

GST/HST deadlines

GST/HST returns are due one month after the end of each reporting period for monthly and quarterly filers, and three months after fiscal year end for annual filers (April 30 for individuals with a December year end). The CRA assigns your filing frequency when you register, based on your annual taxable sales. The late-filing penalty is 1% of the amount owing plus 0.25% per full month late.

Payroll remittance deadlines

Employers must remit source deductions — income tax, CPP and EI — by the 15th of the month following the month the deductions were made (regular remitters). Quarterly remitters remit within 15 days after each quarter ends. Late remittances are penalized at 10% of the amount, or 20% if you were already assessed a late-remittance penalty.

Year-end slips

T4 slips (employment income) and T5 slips (dividends and other investment income) must be issued and filed with the CRA by the last day of February, moved to the next business day when it falls on a weekend.

Why meeting deadlines matters

Late filing and late payment carry penalties and daily-compounded interest, and missed filings can delay benefits calculated from your return — like the GST/HST credit and the Canada Child Benefit. If a deadline has already passed, file as soon as possible: the penalty grows each full month a return is late.

Next step: Contact us for a free consultation and a flat-rate quote — we track every deadline for our clients and file their returns electronically with the CRA.