Canadian tax deadlines: the year-round calendar
Updated October 12, 2026
The short answer
The recurring CRA deadlines are: personal (T1) returns on April 30, corporate (T2) returns six months after year end, GST/HST returns monthly, quarterly or annually depending on revenue, payroll remittances by the 15th of the following month (sooner for larger employers), T4 and T5 slips by the last day of February, and personal instalments on March 15, June 15, September 15 and December 15.
| T1 personal return | April 30 (June 15 if self-employed; any balance owing is still due April 30) |
|---|---|
| T2 corporation return | 6 months after the fiscal year end |
| T2 balance owing | 2 months after year end (3 months for an eligible CCPC) |
| GST/HST return | 1 month after a monthly or quarterly period; 3 months after year end for annual filers |
| Payroll remittance (regular) | 15th of the month after the pay period |
| T4, T4A and T5 slips | Last day of February |
| T3 trust return slips | 90 days after the trust's year end |
| Personal tax instalments | March 15, June 15, September 15, December 15 |
Why a firm needs a calendar, not a memory
A practice with a hundred clients doesn't have a hundred deadlines. It has several hundred, because every client has a different year end, GST/HST frequency and payroll schedule. The dates only look simple one at a time.
When a due date falls on a Saturday, Sunday or statutory holiday, the CRA treats the next business day as the due date. Provincial holidays and Revenu Québec closures add exceptions of their own, which is why a hand-kept spreadsheet drifts.
How each deadline is worked out
Start from the client's entity type (individual, sole proprietor, corporation, trust), then their fiscal year end, then whether they are registered for GST/HST and how often they file, and whether they run payroll. Each of those switches on a different set of dates.
- Individuals and sole proprietors: the T1 and instalments follow the calendar year.
- Corporations: the T2 follows the fiscal year end, so no two corporations need share a date.
- GST/HST registrants: the filing frequency, set by revenue, decides the dates.
- Employers: the payroll remittance schedule depends on the average monthly withholding amount.
Penalties are why this matters
A late T1 or T2 with a balance owing carries a penalty of 5% of the balance plus 1% for each full month late, up to 12 months. A repeat late filer within three years pays 10% plus 2% a month. Late payroll remittances are penalized from 3% to 10% depending on how late they are.
This guide summarizes federal rules published by the Canada Revenue Agency. Your situation may differ (a fiscal year that doesn't end December 31, a non-resident, a province with its own return), so confirm at canada.ca or with your accountant before relying on a date.
Frequently asked questions
What happens when a CRA deadline falls on a weekend?+
The CRA treats the next business day as the due date, so a deadline landing on a Saturday, Sunday or statutory holiday moves to the following business day.
Do all corporations file their T2 on the same date?+
No. The T2 is due six months after each corporation's own fiscal year end, so a firm with many corporate clients has many different T2 dates.
How can an accounting firm keep track of every client's deadlines?+
Many firms use practice-management software that computes each client's deadlines from their entity type, year end, GST/HST frequency and payroll setup, rather than tracking them by hand in a spreadsheet.
Let Clerra track these for every client.
Add a client once and their full CRA and provincial calendar is built automatically. Weekends and holidays are handled.
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