CRA Tax Deadlines & Key Dates for 2026
Complete Canada Revenue Agency filing and payment deadlines for 2026. Personal tax, corporate tax, GST/HST, payroll, and more.
Important: CRA deadlines are subject to change. Always verify current deadlines with CRA or a licensed CPA. Late filing results in penalties and interest.
2026 Tax Filing & Payment Deadlines
Personal Income Tax (T1)
RRSP Contribution Deadline
Last day to contribute to your RRSP and claim the deduction on your 2025 T1 return. Contributions after this date apply to the 2026 tax year.
T1 Filing & Payment Deadline
Personal income tax return (T1) filing deadline for most Canadians. All taxes owing must be paid by this date to avoid interest charges.
T1 Filing Deadline for Self-Employed
Extended filing deadline for self-employed individuals and their spouses/partners. Note: taxes owing are still due April 30, 2026.
Quarterly Instalment Q2
Second quarterly tax instalment due date for individuals who pay taxes by instalments (typically self-employed or investment income earners).
Corporate Tax (T2)
Corporate Tax Payment Deadline
Corporate taxes owing are due 2 months after the corporation's fiscal year-end (3 months for eligible CCPCs claiming the Small Business Deduction).
T2 Filing Deadline
The T2 corporate tax return is due within 6 months of the corporation's fiscal year-end. For a December 31 year-end, the T2 is due June 30, 2026.
GST/HST
Annual GST/HST Return (Dec 31 FYE)
Annual GST/HST return and remittance deadline for businesses with a December 31 fiscal year-end filing annually.
Regular GST/HST Remittances
Monthly and quarterly GST/HST filers must remit within 1 month of the end of each reporting period. Monthly filers are due by the last day of the following month.
GST/HST Credit (Personal)
GST/HST Credit is issued automatically upon filing your T1. Ensure your T1 is filed by April 30 to receive timely credit payments.
Payroll
T4 / T4A Slips to Employees & CRA
Employers must issue T4 slips to employees and file the T4 Summary with CRA by the last day of February following the calendar year.
Regular Payroll Remittances
Regular (monthly) remitters must remit CPP, EI, and income tax withholdings by the 15th of the month following the pay period.
Final PIER Assessment Deadline
CRA's PIER (Pensionable and Insurable Earnings Review) discrepancy responses are due within 30 days of receipt.
Other Important Dates
T3 Trust Return Filing
T3 trust returns are due within 90 days of the trust's fiscal year-end. For December 31 year-ends, this is March 31, 2026.
Registered Plan Limits Confirmed
CRA confirms TFSA, FHSA, and RRSP contribution room updates for 2026 based on your 2025 T1 return and prior year carryforward.
T3010 Charity Return (Dec 31 FYE)
Registered charities with a December 31 fiscal year-end must file their T3010 return with CRA by June 30, 2026.
TFSA & FHSA Year-End
TFSA contribution room of $7,000 renews on January 1 each year. Contributions made in 2026 must be made by December 31 to count in 2026.
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