CRA Filing Deadlines 2026: The Complete Guide for Canadian Small Businesses

If you run a small business in Canada, keeping track of every CRA filing deadline in 2026 is not optional — it is the difference between running smoothly and facing penalties that eat into your bottom line. The Canada Revenue Agency enforces strict due dates for corporate returns, personal income tax, sales tax remittances, payroll filings, and quarterly installments. Missing even one can trigger automatic late-filing penalties plus compounding daily interest.

This guide lays out every critical CRA filing deadline for the 2026 tax year so you can plan ahead, stay compliant, and avoid unnecessary costs.

T2 Corporate Income Tax Returns

Every Canadian corporation — whether active, dormant, or non-profit — must file a T2 corporate income tax return with the CRA. The filing deadline is six months after the end of your fiscal year. For corporations with a December 31, 2025 fiscal year-end, the T2 return is due by June 30, 2026.

However, the tax payment deadline is different from the filing deadline. Any balance owing is due two months after your fiscal year-end for most corporations, which means March 2, 2026 for a December 31 year-end. Canadian-controlled private corporations (CCPCs) that claimed the small business deduction and had taxable income under $500,000 in the prior year get an extra month, pushing the payment deadline to March 31, 2026.

Penalty for late filing: The CRA charges 5% of the unpaid tax at the filing deadline, plus 1% of the unpaid balance for each full month the return is late, up to a maximum of 12 months. If you have been charged a late-filing penalty in any of the three previous tax years, the penalty doubles to 10% plus 2% per month for up to 20 months. These amounts compound quickly and can represent a serious financial hit for a small business.

T1 Personal and Self-Employed Filing Deadlines in 2026

For individuals with employment income, the T1 personal income tax return for the 2025 tax year is due by April 30, 2026. Any balance owing must also be paid by this date.

Self-employed individuals and their spouses or common-law partners receive an extended filing deadline of June 15, 2026. This is a critical distinction — the filing deadline is extended, but the payment deadline is not. If you are self-employed and owe taxes, the CRA still expects payment by April 30, 2026. Interest begins accumulating on May 1 on any unpaid balance, regardless of when your return is actually due.

Penalty for late filing: The structure mirrors the corporate penalty — 5% of the balance owing plus 1% per complete month late, up to 12 months. For repeat offenders, it escalates to 10% plus 2% per month.

Self-employed individuals should also be aware that failing to report income of $500 or more on your return can trigger a federal repeated-failure-to-report-income penalty equal to 10% of the unreported amount.

CRA Filing Deadlines 2026 for HST/GST Remittances

If your business is registered for GST/HST, your filing frequency and deadlines depend on your annual revenue. The CRA assigns registrants to one of three filing periods:

Annual filers (revenue of $1.5 million or less): If your fiscal year ends December 31, 2025, your GST/HST return and payment are due by June 15, 2026. Individuals with a December 31 fiscal year-end who are annual filers have until April 30, 2026 to pay, though the return itself is not due until June 15.

Quarterly filers (revenue between $1.5 million and $6 million): Returns are due one month after the end of each fiscal quarter. For the quarter ending March 31, 2026, the return and payment are due by April 30, 2026. For the quarter ending June 30, 2026, the deadline is July 31, 2026, and so on throughout the year.

Monthly filers (revenue over $6 million): Returns and payments are due one month after the end of each reporting period. For January 2026, the deadline is March 2, 2026 (since February 28 falls on a Saturday). For February 2026, the deadline is March 31, 2026.

When a due date falls on a Saturday, Sunday, or public holiday, the CRA accepts the filing or payment as on time if received on the next business day.

Penalty for late GST/HST filing: The CRA imposes 1% of the amount owing, plus 0.25% of the amount owing for each complete month the return is outstanding, up to a maximum of 12 months. Interest is also charged daily on any overdue amount at the prescribed rate, which the CRA adjusts quarterly.

For HST/GST specifically, see our detailed guide on when HST is due in Canada.

Payroll Remittance Deadlines

If your business has employees, you are required to remit source deductions — including income tax, Canada Pension Plan (CPP) contributions, and Employment Insurance (EI) premiums — to the CRA on a regular schedule. Your remittance frequency depends on your average monthly withholding amount (AMWA):

Regular remitters (AMWA under $25,000): Remittances are due by the 15th of the month following the month in which deductions were made. For wages paid in January 2026, the remittance is due by February 16, 2026 (since February 15 is a Sunday).

Accelerated remitters — threshold 1 (AMWA between $25,000 and $99,999.99): Remittances must be made twice monthly. For deductions from the first 15 days of the month, remittance is due by the 25th of the same month. For deductions from the 16th to the end of the month, remittance is due by the 10th of the following month.

Accelerated remitters — threshold 2 (AMWA of $100,000 or more): Remittances are due within three business days after the end of each pay period that includes the pay date.

Quarterly remitters (AMWA under $1,000 and the CRA has notified you of quarterly eligibility): Remittances are due by the 15th of the month following the end of each quarter — April 15, July 15, October 15, and January 15 of the following year.

Penalty for late payroll remittances: The penalties are steep and tiered. A remittance that is one to three days late incurs a 3% penalty. Four to five days late results in a 5% penalty. Six to seven days late triggers a 7% penalty. Anything more than seven days late, or any amount not remitted at all, faces a 10% penalty. For repeat offences within the same calendar year, the penalty can rise to 20%. These are among the most aggressively enforced CRA penalties, and directors of corporations can be held personally liable for unremitted payroll source deductions.

T4 and T4A Information Slips

Employers must issue T4 slips (Statement of Remuneration Paid) to all employees and file the T4 information return with the CRA by the last day of February following the calendar year in which the income was paid. For the 2025 tax year, the deadline is March 2, 2026 (since February 28, 2026 falls on a Saturday).

T4A slips, used to report fees, commissions, or other self-employment payments to subcontractors and other recipients, follow the same deadline.

If you paid retiring allowances, pension benefits, or lump-sum payments, those must also appear on the T4A and be filed by this date.

Penalty for late T4/T4A filing: The CRA charges $10 per day for each day the information return is late, with a minimum penalty of $100 and a maximum of $7,500.

Quarterly Tax Installments

The CRA requires many businesses and individuals to make quarterly tax installments throughout the year rather than paying their full tax bill at year-end. You generally must pay by installments if your net tax owing is more than $3,000 in the current year and in either of the two preceding years (the threshold is $1,800 for Quebec residents).

For individuals, the 2026 installment due dates are:

• March 15, 2026
• June 15, 2026
• September 15, 2026
• December 15, 2026

For corporations, installments are generally due monthly on the last day of each month. However, eligible small CCPCs (taxable income of $500,000 or less and taxable capital of $10 million or less in the prior year) may pay quarterly instead, with installments due at the end of each fiscal quarter.

Penalty for missed installments: The CRA does not charge a traditional penalty for missed installments. Instead, it charges installment interest at the prescribed rate on any shortfall, and if the installment interest exceeds $1,000, an additional installment penalty may apply equal to 50% of the installment interest that exceeds the greater of $1,000 or 25% of the installment interest that would have applied if no installments had been made.

Other Key CRA Dates for 2026

T5 slips (investment income): Due by March 2, 2026 for the 2025 tax year.

T3 trust returns: Generally due 90 days after the trust's tax year-end. For trusts with a December 31, 2025 year-end, the deadline is March 31, 2026.

NR4 slips (non-resident withholding): Due by March 31, 2026 for the 2025 calendar year.

RRSP contribution deadline: The last day to contribute to your RRSP and claim the deduction on your 2025 return is March 2, 2026.

How to Stay on Top of Every Deadline

Managing CRA filing deadlines across corporate returns, personal tax, HST/GST, payroll, and information slips requires a structured system. Many small business owners rely on spreadsheets or memory, and both approaches fail under pressure.

Set up automated calendar reminders at least two weeks before each major deadline. Use the free CRA deadline calculator to find every deadline that applies to your business type and export them directly to Google Calendar. If you are unsure about which deadlines apply to your specific situation, consult a tax professional — the cost of advice is almost always less than the cost of penalties and interest.

For businesses operating on both sides of the border, remember that U.S. filing obligations (such as the IRS Form 1120 due date of April 15 for calendar-year corporations) may overlap with CRA deadlines, creating a compressed compliance window that demands careful planning.

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