When things are due.

Individuals

Employees, retirees, investors and anyone filing a T1 without self-employment income.

1 March 2027

RRSP contribution deadline for the 2026 tax year

Contributions in the first 60 days of the year are deductible on the previous year's return. The CRA's published date for the 2025 tax year was 2 March 2026; 1 March 2027 is the sixtieth day of 2027.

Source: CRA: Line 20800, RRSP deduction

1 March 2027

T4, T4A, T5 and most other slips must be issued by employers and payers

The statutory date is the last day of February. In 2027 that is a Sunday, and the CRA accepts the next business day.

Source: CRA: When to file information returns

30 April 2027

T1 personal return due, and any balance owing must be paid

Interest on a balance owing starts the next day regardless of when the return is filed.

Source: CRA: Filing due dates for the tax return

15 March, 15 June, 15 September, 15 December

Quarterly instalment payments, if the CRA has asked you to pay by instalments

Farmers and fishers have a single instalment due 31 December.

Source: CRA: Required tax instalments for individuals

With the return

Form T1135 foreign income verification, if the total cost of specified foreign property exceeded CAD 100,000 at any time in the year

Source: CRA: Questions and answers about Form T1135

Self-employed individuals

Sole proprietors, partners and their spouses or partners.

30 April 2027

Balance owing for 2026 must be paid

The payment date is earlier than the filing date. Paying late costs interest even if the return is on time.

Source: CRA: Filing due dates for the tax return

15 June 2027

T1 return due for the self-employed and their spouses or partners

Self-employed individuals whose business expenses are mainly tax shelter investments keep the 30 April date.

Source: CRA: Filing due dates for the tax return

15 June 2027

Annual GST/HST return due for sole proprietors with a 31 December year-end

The net tax owing was due 30 April 2027.

Source: CRA: Reporting requirements and deadlines, GST/HST

15 March, 15 June, 15 September, 15 December

Quarterly income tax instalments, if required

Source: CRA: Required tax instalments for individuals

Corporations

Dates run from the corporation's own fiscal year-end. A 31 December year-end is shown as the example.

2 months after year-end (28 February 2027)

Balance of corporate income tax due

Three months after year-end for Canadian-controlled private corporations that claimed the small business deduction and met the CRA's taxable income conditions in the prior year.

Source: CRA: Corporate balance-due day and instalment due dates

6 months after year-end (30 June 2027)

T2 corporation income tax return due

Filing late carries a penalty even when no tax is owing.

Source: CRA: When to file your corporation income tax return

Monthly or quarterly

Corporate tax instalments, where tax owing exceeds the CRA's threshold

For a calendar year-end, monthly instalments fall on the last day of each month and quarterly instalments on 31 March, 30 June, 30 September and 31 December.

Source: CRA: Corporate balance-due day and instalment due dates

6 months after year-end

Ontario annual return, filed through the Ontario Business Registry

Separate from the T2 since 2021. Missing it can lead to the corporation being cancelled.

Source: Ontario Business Registry

Within 60 days of the incorporation anniversary

Federal annual return with Corporations Canada, for federally incorporated companies

Source: Corporations Canada: Annual return, business corporations

6 months after the reporting period

T5018 statement of contract payments, for businesses whose main activity is construction

The reporting period is the calendar year or the fiscal period the payer has chosen.

Source: CRA: When to file information returns

GST/HST

Filing frequency is set by the CRA based on annual taxable sales. Each return is due with its payment unless noted.

1 month after the reporting period

Monthly and quarterly returns and payments

Source: CRA: Reporting requirements and deadlines, GST/HST

3 months after fiscal year-end

Annual returns and payments for corporations and other non-individual annual filers

Source: CRA: Reporting requirements and deadlines, GST/HST

30 April and 15 June 2027

Annual filers who are individuals with business income and a 31 December year-end: payment by 30 April, return by 15 June

Source: CRA: Reporting requirements and deadlines, GST/HST

Quarterly

Instalments for annual filers whose net tax in the prior year was CAD 3,000 or more

Source: CRA: Remit (pay) the GST/HST by instalments

Payroll

Employers with staff in Canada.

15th of the following month

Source deduction remittances for regular remitters

Quarterly remitters (average monthly withholding under CAD 3,000 with a clean compliance record) pay by 15 April, 15 July, 15 October and 15 January. Larger employers remit more often.

Source: CRA: Remit (pay) payroll deductions and contributions

1 March 2027

T4 and T4A slips and summaries filed with the CRA and given to employees

Statutory date is the last day of February, which is a Sunday in 2027.

Source: CRA: When to file information returns

Within 5 calendar days of the end of the pay period

Record of Employment when an employee leaves or has an interruption in earnings, filed electronically

For monthly pay periods, 15 calendar days after the first day of the interruption if that is earlier.

Source: Service Canada: How to complete the record of employment

31 March 2027

WSIB Ontario annual reconciliation of 2026 premiums

Premium reporting through the year follows the schedule WSIB has assigned to the account.

Source: WSIB: Completing the reconciliation form

Start of employment and when circumstances change

TD1 personal tax credits returns collected from employees

Source: CRA: TD1 Personal Tax Credits Returns

Trusts and estates

Family trusts, estates and other trusts required to file.

90 days after the trust year-end (31 March 2027)

T3 trust return and slips

Filing requirements for trusts and bare trusts have changed several times since 2023. Check the CRA's current guidance before assuming an exemption.

Source: CRA: When to file a T3 return and CRA: Enhanced reporting rules for trusts and bare trusts, FAQ