2026 Tax deadlines for Canadian businesses and self-employed individuals
This fact sheet highlights the key 2026 tax deadlines for Canadian businesses and self-employed individuals. It’s designed to help you stay organized and manage your tax obligations with ease.
Note: When a due date falls on a Saturday, Sunday or public holiday recognized by the Canada Revenue Agency (CRA), your information and tax return are considered on time if the CRA receives it, or if it is postmarked, on or before the next business day.
Businesses with payroll accounts
- Filing deadline: File your T4, T4A, T4A-NR and T4A-RCA information returns by the last day of February after the preceding calendar year
- Check your remitter type to know your remitting frequency and due dates
- Due dates are based on your average monthly withholding amount (AMWA) from two calendar years ago
- Visit Canada.ca/payroll-file and canada.ca/payroll-remit for more details
Self-Employed Individuals
- Deadline for Filing Income Tax and Benefit Returns: June 15, 2026
- However, if you or your spouse or common-law partner carried on business in 2025 and the expenditures made in the course of carrying on that business were primarily the cost or capital cost of tax shelter investments, the filing deadline is April 30, 2026
- Payment Deadline: April 30, 2026, for balances owing
- Instalment Payments: due on March 15, June 15, September 15, December 15 in 2026
Corporations
- Filing Deadline: File your T2 return within six months of your tax year-end
- Instalment Payments: For corporations that pay tax by instalments, payments are required either monthly or quarterly, depending on certain conditions. The specific due date is the last day of the month or the last day of the quarter, depending on your instalment schedule
- Balance-Due Date: The balance-due date is the date by which you have to pay the remainder of the tax you owe for the tax year
- Payments are generally due two months after the tax year-end
- For Canadian controlled private corporations (CCPC) claiming the small business deduction, payments are due three months after the tax year-end, provided the conditions found on the Balance-due day page are met
GST/HST Registrants
- Monthly Filers: File and pay one month after the end of the reporting period
- Quarterly Filers: File and pay one month after the end of the reporting period
- Annual Filers: File and pay three months after the fiscal year-end. However, for self-employed individuals with a December 31 fiscal year-end, your payment deadline is April 30, 2026 and your filing deadline is June 15, 2026
- Instalment Payments: Instalment payments are due within one month after the end of each of your fiscal quarters. To view your instalment due dates online, use the instalment payment calculator service at My Business Account or Represent a Client
Reminder: As you make any kind of changes to your business, you might have questions and need information and guidance from the CRA. We can help. The CRA resources for small and medium businesses web page gives direct access to tax-related services and information for businesses. The Liaison Officer Service is also available to small business owners and self-employed individuals who need help understanding their tax obligations.