Calendar · Federal and Ontario
Tax Deadline Calendar 2026–2027
This is the working calendar for the 2026 tax year: every federal and Ontario deadline an incorporated professional, owner-manager, or executor is likely to meet between now and the end of the 2027 filing season, in date order. Bookmark it. If you are a client and want each of these sent to you two weeks ahead, there is a sign-up at the bottom.
Where a CRA due date falls on a weekend or federal holiday, payment or filing received on the next business day is treated as on time. The dates below already reflect that. Corporate dates depend on your fiscal year-end — the calendar uses December 31 where a year-end is needed, and the tables further down cover other year-ends.
Date by date, September 2026 to December 2027
Tags show who each date applies to: Personal Corporate Estate & trust
2026
Third personal tax instalment Personal
If CRA sent you an instalment reminder in August, this is the amount and date on it. Paying the reminder amount on time removes instalment interest exposure even if your actual 2026 tax turns out higher.
CorporateQuarterly corporate instalment for most December 31 year-end CCPCs on a quarterly schedule. Monthly remitters pay by the end of every month.
T2 filing for March 31 year-ends Corporate
Corporate returns are due six months after year-end. Tax owing was due May 31 (or June 30 for CCPCs claiming the small business deduction), so anything still outstanding is already accruing interest.
Payroll remittance for September, and Q3 for quarterly remitters Corporate
Regular remitters send source deductions by the 15th of the following month, every month. This entry is here once as a reminder of the rhythm; it repeats on November 15, December 15 and so on.
Fourth and final 2026 personal instalment Personal
Also the last quarterly corporate instalment of the calendar year for December 31 year-ends.
This is the practical cut-off for a year-end planning conversation: salary or bonus declarations, dividend timing, and RRSP room created by 2026 salary all need to be decided before the books close.
Year-end for most things that count in the calendar year Personal Corporate
- FHSA contributions for 2026 (no 60-day extension, unlike RRSPs)
- Charitable donations you want on your 2026 return
- TFSA withdrawals you want re-contributable on January 1, 2027
- Medical expenses, childcare receipts, and tuition for 2026
- Fiscal year-end for December 31 corporations: dividends must be declared, bonuses accrued, and shareholder loan balances reviewed before this date
- If you turned 71 in 2026, your RRSP must be converted to a RRIF or annuity, or collapsed, by today
2027
December payroll remittance, including any year-end bonus Corporate
A bonus accrued at December 31 must be paid within 180 days to be deductible in 2026, and the withholdings on it go through normal payroll. Many owner-managers pay it in December or January; either way, the remittance follows the month of payment.
Interest on prescribed-rate family loans Personal
If you lent money to a spouse or family trust at the CRA prescribed rate, the 2026 interest must actually be paid by January 30, 2027. Miss it once and the attribution rules apply to that loan permanently. This is a hard date, not a CRA filing date, so the weekend does not extend it.
RRSP contribution deadline for the 2026 tax year Personal
The 60th day after December 31 lands on March 1 in 2027. Contributions made January 1 to March 1, 2027 can be claimed on either the 2026 or 2027 return.
T4, T4A and T5 slips and summaries Corporate
Normally the last day of February; February 28, 2027 is a Sunday. If your corporation paid you salary, it files a T4. If it paid dividends, it files a T5. Both go to CRA and to you by this date.
Corporate tax balance due, December 31 year-ends Corporate
Two months after year-end for corporations generally. CCPCs that claimed the small business deduction and meet the conditions get a third month, to March 31. See the year-end table below.
First 2027 personal instalment Personal
Based on the February reminder, which CRA calculates from your 2025 return because 2026 has not been filed yet.
Ontario Employer Health Tax annual return Corporate
Only if Ontario payroll exceeded the exemption threshold ($1 million for eligible private employers). Most single-professional corporations are under it, but practices with staff can cross it.
T3 trust returns and T3 slips, December 31 trust year-ends Estate & trust
Ninety days after the trust's year-end. Family trusts, most testamentary trusts, and estates that have passed the graduated-rate-estate window fall here. Beneficiaries need their T3 slips before they can file their own T1s in April, so this is the tight one.
Corporate balance due for CCPCs with the extra month Corporate
December 31 year-end CCPCs that claimed the small business deduction, had taxable income under the business limit in the prior year, and are not associated with larger corporations.
NR4 slips Corporate
If the corporation or estate paid amounts to non-residents (a non-resident shareholder, a beneficiary living abroad) with withholding.
Personal tax return and balance due for the 2026 year Personal
This is the payment deadline for everyone, including self-employed individuals whose filing deadline is June 15. Interest on an unpaid balance starts May 1 regardless of when the return is filed. The late-filing penalty is 5% of the balance owing plus 1% for each full month late, to a maximum of 12 months, and it doubles on a repeat.
T1135 foreign income verification Personal
Due with the return if you held foreign property costing more than $100,000 CAD at any point in 2026. US brokerage accounts and foreign rental property are the common triggers. Penalties apply even when no tax is owing.
HST/GST payment for self-employed annual filers Personal
Unincorporated professionals with a December 31 year-end file their HST return by June 15 but pay by April 30. The mismatch catches people every year.
Self-employed filing deadline, for you and your spouse Personal
Applies if either spouse reported business or professional income. Note that an incorporated professional who only draws salary and dividends is not self-employed for this purpose; their deadline was April 30.
HST/GST annual return for self-employed filers, and second personal instalment Personal
The June instalment is usually the first one CRA recalculates using your 2026 return, so the amount may change from the March reminder.
T2 corporate return, December 31 year-ends Corporate
Six months after year-end. The tax was due in March; this is the paperwork deadline. Late filing carries the same 5% plus 1% per month penalty as a T1, calculated on the unpaid balance.
Ontario corporate annual return Corporate
A separate filing with the Ontario Business Registry, due within six months of year-end. It is not the T2 and is not filed by CRA. Corporations that skip it for two years risk cancellation.
T5018 contractor payment slips Corporate
Only for businesses whose primary activity is construction, six months after year-end.
Third and fourth 2027 personal instalments Personal
Both Wednesdays in 2027. And the cycle starts again: the December instalment is the signal to book a year-end planning call.
Corporate deadlines by fiscal year-end
Three rules do all the work. Tax is due two months after year-end, or three months for a CCPC that claimed the small business deduction, had prior-year taxable income under the business limit, and is not associated with a larger group. The T2 return is due six months after year-end. An annual HST/GST filer that is a corporation files and pays three months after year-end. Weekend and holiday adjustments are not shown here; check the specific year.
| Fiscal year-end | Tax due (2 months) | Tax due, eligible CCPC (3 months) | HST annual (3 months) | T2 and Ontario annual return (6 months) |
|---|---|---|---|---|
| December 31 | February 28/29 | March 31 | March 31 | June 30 |
| January 31 | March 31 | April 30 | April 30 | July 31 |
| March 31 | May 31 | June 30 | June 30 | September 30 |
| April 30 | June 30 | July 31 | July 31 | October 31 |
| June 30 | August 31 | September 30 | September 30 | December 31 |
| July 31 | September 30 | October 31 | October 31 | January 31 |
| September 30 | November 30 | December 31 | December 31 | March 31 |
| October 31 | December 31 | January 31 | January 31 | April 30 |
Not sure which year-end your corporation has, or whether it qualifies for the three-month window? It is on the last notice of assessment, or ask.
HST/GST by filing frequency
Your reporting period is assigned by CRA based on annual taxable sales and can be changed by election. Most incorporated professionals with taxable services are annual or quarterly filers. Professionals who provide only exempt services generally are not registered at all, which is its own set of questions covered on the HST/GST compliance page.
| Reporting period | Return due | Payment due | Instalments |
|---|---|---|---|
| Monthly | One month after period end | Same as return | None |
| Quarterly | One month after quarter end | Same as return | None |
| Annual, corporation | Three months after fiscal year-end | Same as return | Quarterly, if last year's net tax was $3,000 or more |
| Annual, self-employed with December 31 year-end | June 15 | April 30 | Quarterly, if last year's net tax was $3,000 or more |
Annual-filer instalments are due one month after the end of each fiscal quarter. CRA does not send reminders for these the way it does for income tax instalments.
Who has to pay instalments
Personal
Required when net tax owing at filing exceeds $3,000 in the current year and in either of the two previous years. Due March 15, June 15, September 15 and December 15.
CRA's reminder amounts are safe to pay. If you expect 2027 income to be lower, you can pay less under the current-year method, but the interest risk shifts to you.
Corporate
Required when tax payable exceeded $3,000 in the current or previous year. The default is monthly, due the last day of each month.
A CCPC can pay quarterly instead if its taxable income and its associated group's are $500,000 or less, taxable capital is $10 million or less, it claimed the small business deduction, and it has a clean compliance history for the past 12 months. Most single-professional corporations qualify.
Payroll and information slips
| Obligation | When | Applies if |
|---|---|---|
| Source deduction remittance | 15th of the following month (regular remitter) | The corporation pays salary to anyone, including you |
| Quarterly remitter option | 15th of the month after each calendar quarter | Average monthly withholding under $3,000 and a clean 12-month history |
| T4 slips and summary | Last day of February | Salary or bonus was paid in the year |
| T5 slips and summary | Last day of February | Dividends were paid to shareholders in the year |
| T4A slips | Last day of February | Fees paid to non-employee contractors, or certain other payments |
| Record of Employment | Within 5 days of an interruption of earnings | An employee leaves, is laid off, or goes on leave |
| WSIB premiums | Per the WSIB schedule assigned to the account, usually quarterly | The business has WSIB coverage, mandatory in some industries and optional in most professional practices |
Estates: deadlines that run from a date of death
Executors rarely have these written down anywhere, and the clock starts on a day nobody was planning around.
| Return | Due |
|---|---|
| Final (terminal) T1, death January 1 to October 31 | April 30 of the following year, or June 15 if self-employed. Balance due April 30. |
| Final T1, death November 1 to December 31 | Six months after the date of death, for both filing and payment |
| Optional rights-or-things return | Later of one year after death or 90 days after the terminal return is assessed |
| Estate T3 (graduated rate estate) | 90 days after the estate's chosen year-end, which can be any date within 12 months of death |
| Graduated rate estate status | Ends 36 months after death; planning that depends on it, including post-mortem loss carrybacks on private company shares, has to happen inside that window |
| Clearance certificate request | After all returns are assessed and before the final distribution to beneficiaries |
What I need from you, and when
For current clients. Working back from the deadlines above, these are the dates by which I need your information to file without a scramble.
Early December, December 31 year-end corporations
A rough year-to-date profit figure and your personal cash needs for the coming year. That is enough for the salary, dividend and bonus decision.
By February 10
Confirmation of every salary and dividend amount paid in the calendar year, so T4s and T5s are filed before the end of the month.
By March 31, personal returns
All slips, RRSP receipts, donation and medical receipts, investment summaries, and anything foreign. Returns received after mid-April are filed on time but not reviewed with the same care, which is a poor trade.
Within 60 days of your corporate year-end
Reconciled books, bank and credit card statements for the year, and loan statements. The tax payment is due at month two or three, so the numbers need to exist before then.
Any time a CRA letter arrives
The same day, ideally. Most CRA letters carry a 30-day window, and the first week of it is the useful one. Details on the CRA representation page.
Want a reminder before the dates that apply to you?
Send me a note saying which deadlines matter for your situation, and I will reply personally about setting that up.
Dates reflect federal and Ontario rules as known for the 2026 and 2027 tax years and are general information, not tax advice. Deadlines can change with new legislation or a federal budget. Where a due date falls on a weekend or holiday, CRA treats the next business day as on time, but banks, the Ontario Business Registry, and private loan agreements may not. Confirm anything you are relying on against your own notices of assessment or by asking.