T1 personal tax return deadline
Updated October 12, 2026
The short answer
Most individuals must file their T1 return by April 30. People who are self-employed, and their spouses or common-law partners, have until June 15 to file, but any balance owing is still due April 30.
| T1, most individuals | April 30 |
|---|---|
| T1, self-employed (and spouse or partner) | June 15 |
| Balance owing, everyone | April 30 |
| Late-filing penalty | 5% of the balance owing + 1% per full month, up to 12 months |
| Instalments, if required | March 15, June 15, September 15, December 15 |
The June 15 extension is a filing extension only
Self-employed clients often assume June 15 moves everything. It doesn't: interest starts accruing on April 30 on any amount owing. The practical advice to give clients is to estimate and pay by April 30 even when the return isn't ready.
When the date lands on a weekend
When April 30 or June 15 falls on a weekend or holiday, the CRA treats the next business day as the due date. The year's calendar therefore matters, which is why a fixed list of dates goes stale.
A deadline workflow for a busy season
Firms that hold the peak well tend to do three things: request slips and documents early, track what has arrived per client, and work back from April 30. A document checklist per client, plus one firm-wide list of what is still outstanding, replaces most of the chasing.
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
If I'm self-employed, do I pay by June 15?+
No. Self-employed individuals can file by June 15, but any balance owing is still due April 30, and interest accrues from that date.
What is the penalty for filing a T1 late?+
5% of the balance owing, plus 1% of the balance for each full month it is late, up to 12 months. Repeat late filers face higher penalties.
Do instalments follow the same dates?+
No. Individual tax instalments are due March 15, June 15, September 15 and December 15 for those required to pay them.
Let Clerra track these for every client.
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