5%
Late T2 filing penalty
10%
Late HST remittance penalty
$32,490
2026 RRSP dollar limit
$102,000
2026 TFSA cumulative room
Quick reference: This page lists every major CRA filing and payment deadline for Canadian incorporated businesses and individuals in 2026 — T2, T1, HST/GST, payroll remittances, T4, RRSP, corporate tax instalments, and personal tax instalments. Bookmark it and check back — Bronte Bay updates this page whenever CRA announces deadline changes. If a deadline is approaching and your books are not ready, book a consultation now.
📅 Monthly Recurring Deadlines — Every Month in 2026
These deadlines recur every month regardless of your fiscal year-end. Missing any of these generates automatic CRA penalties and compound daily interest.| Date | Obligation | Penalty for Missing |
|---|---|---|
| 15th of each month | Payroll remittances — CPP (5.95%), EI (1.64%), and income tax deductions for pay periods ending in the prior month | 3%–10% penalty + daily compound interest. Second offence within 12 months: up to 20% |
| Monthly HST filers | HST/GST return and payment due one month after the end of each reporting period (businesses over $6M annual taxable revenue) | 3%–10% late remittance penalty + interest |
| 15th of Mar, Jun, Sep, Dec | Quarterly personal tax instalments — if you owed more than $3,000 in personal tax in either of the prior two years and are not having sufficient tax withheld at source | Instalment interest at prescribed rate + 4% |
| Last day of each month | Corporate tax instalments — if your prior year tax owing exceeded $3,000, quarterly or monthly instalments may be required | Arrears interest at prescribed rate + 4% |
🗓️ Key Annual CRA Deadlines — 2026
| Deadline | Obligation | Who It Applies To |
|---|---|---|
| February 28, 2026 | T4 (employment income), T4A (other income), T5 (investment income) slips — filed with CRA and distributed to recipients | All employers and payers of income |
| February 28, 2026 | T3 trust return — due 90 days after the end of the trust’s tax year (December 31 trusts: March 31) | Trusts and estates |
| March 2, 2026 | RRSP contribution deadline for the 2025 tax year. 2026 RRSP dollar limit: $32,490 | All Canadian residents with RRSP contribution room |
| March 15, 2026 | First quarterly personal tax instalment — Q1 2026 | Individuals required to pay tax by instalment |
| April 30, 2026 | T1 personal income tax return — filing and payment deadline for most Canadians | All individuals (except self-employed) |
| April 30, 2026 | Personal tax balance owing — due even for self-employed who have until June 15 to file | All individuals with a tax balance owing |
| April 30, 2026 | HST/GST quarterly filers — Q1 (Jan–Mar) return and payment due | Quarterly HST filers ($1.5M–$6M annual taxable revenue) |
| April 30, 2026 | Toronto Vacant Home Tax — 2025 declaration deadline. 3% CVA on properties declared or deemed vacant. | All Toronto property owners |
| June 15, 2026 | T1 personal income tax return — extended filing deadline for self-employed individuals and their spouses (tax owing still due April 30) | Self-employed individuals and their spouses |
| June 15, 2026 | Second quarterly personal tax instalment — Q2 2026 | Individuals required to pay by instalment |
| July 31, 2026 | HST/GST quarterly filers — Q2 (Apr–Jun) return and payment due | Quarterly HST filers |
| August 1, 2026 | Toronto Property Tax — third instalment due (residential). Late payment: 1.25% penalty. | Toronto property owners |
| September 1, 2026 | Toronto Property Tax — final instalment due | Toronto property owners |
| September 15, 2026 | Third quarterly personal tax instalment — Q3 2026 | Individuals required to pay by instalment |
| October 31, 2026 | HST/GST quarterly filers — Q3 (Jul–Sep) return and payment due | Quarterly HST filers |
| December 15, 2026 | Fourth quarterly personal tax instalment — Q4 2026 | Individuals required to pay by instalment |
| December 31, 2026 | TFSA contribution room available — cumulative room for 2026 is $102,000 for eligible Canadians who have never contributed | All Canadian residents aged 18+ |
| January 31, 2027 | HST/GST quarterly filers — Q4 (Oct–Dec) return and payment due | Quarterly HST filers |
| February 28, 2027 | T4, T4A, T5 slips for the 2026 tax year — filed with CRA and distributed to recipients | All employers and payers of income |
🏢 T2 Corporate Tax Deadlines — By Fiscal Year-End
Corporate tax deadlines in Canada are based on your corporation’s fiscal year-end — not the calendar year. The T2 return is due six months after fiscal year-end. The tax balance owing is generally due two months after fiscal year-end (three months for eligible CCPCs paying at the SBD rate).| Fiscal Year-End | T2 Return Due | Tax Payment Due (Regular) | Tax Payment Due (Eligible CCPC) |
|---|---|---|---|
| January 31, 2026 | July 31, 2026 | March 31, 2026 | April 30, 2026 |
| February 28, 2026 | August 31, 2026 | April 30, 2026 | May 31, 2026 |
| March 31, 2026 | September 30, 2026 | May 31, 2026 | June 30, 2026 |
| April 30, 2026 | October 31, 2026 | June 30, 2026 | July 31, 2026 |
| May 31, 2026 | November 30, 2026 | July 31, 2026 | August 31, 2026 |
| June 30, 2026 | December 31, 2026 | August 31, 2026 | September 30, 2026 |
| July 31, 2026 | January 31, 2027 | September 30, 2026 | October 31, 2026 |
| August 31, 2026 | February 28, 2027 | October 31, 2026 | November 30, 2026 |
| September 30, 2026 | March 31, 2027 | November 30, 2026 | December 31, 2026 |
| October 31, 2026 | April 30, 2027 | December 31, 2026 | January 31, 2027 |
| November 30, 2026 | May 31, 2027 | January 31, 2027 | February 28, 2027 |
| December 31, 2026 | June 30, 2027 | February 28, 2027 | March 31, 2027 |
📋 CPA Note: An “eligible CCPC” for the three-month payment extension is a Canadian-controlled private corporation that claimed the small business deduction in the current or prior year and had no more than $10 million in taxable capital employed in Canada. If you are not sure whether your corporation qualifies, Bronte Bay confirms eligibility as part of year-end tax planning — because the two-month vs three-month difference matters for cash flow planning.
🧾 HST / GST Filing Deadlines — 2026
Your HST/GST filing frequency is assigned by the CRA based on your annual taxable revenue. You can request a more frequent filing period — for example, quarterly instead of annual — if it helps your cash flow management.| Annual Taxable Revenue | Filing Frequency | 2026 Due Dates |
|---|---|---|
| Under $1.5 million | Annual | 3 months after fiscal year-end (December 31 year-end: March 31, 2027) |
| $1.5 million – $6 million | Quarterly | Apr 30 · Jul 31 · Oct 31 · Jan 31 |
| Over $6 million | Monthly | One month after each reporting period ends |
⚠️ BC Clients — GST not HST: British Columbia charges GST (5%) separately from PST (7%). Your GST return goes to the CRA on the schedule above. PST is filed and remitted separately to the BC Ministry of Finance. If you sell goods or services subject to BC PST, you need two separate accounts and two separate filing schedules.
👥 Payroll Deadlines and 2026 CRA Rates
| Obligation | 2026 Rate / Amount | Due Date |
|---|---|---|
| CPP contributions | 5.95% employee + 5.95% employer on earnings up to YMPE $73,200 | Remit by 15th of following month |
| CPP2 contributions | 4% employee + 4% employer on earnings between $73,200 and YAMPE $81,200 | Remit by 15th of following month |
| EI premiums | 1.64% employee on insurable earnings up to $65,700; employer rate 1.4× employee rate (2.296%) | Remit by 15th of following month |
| Income tax deductions | Per CRA payroll deduction tables; provincial TD1 forms required for each province | Remit by 15th of following month |
| T4 slips | All employees and officers receiving employment income | February 28, 2027 (for 2026 tax year) |
| T4A slips | Contractors and other payees receiving $500+ in fees, commissions, or other amounts | February 28, 2027 |
| Record of Employment (ROE) | When an employee has an interruption of earnings | Within 5 calendar days of the interruption |
| Ontario Employer Health Tax (EHT) | 1.95% on Ontario payroll above $1,000,000 (2026 exemption: $1,000,000) | Monthly instalments if payroll over $600K; annual return March 15 |
⚠️ CRA Late Filing and Late Payment Penalties — 2026
| Obligation | Penalty | Interest |
|---|---|---|
| T2 — late filing | 5% of unpaid tax + 1% per month (up to 12 months). Second offence within 3 years: 10% + 2%/month | Prescribed rate + 4% daily compound |
| T1 — late filing with balance owing | 5% of balance owing + 1% per month (up to 12 months) | Prescribed rate + 4% daily compound from April 30 |
| HST — late remittance (1–3 days) | 3% of amount owing | Daily compound interest |
| HST — late remittance (4–7 days) | 5% of amount owing | Daily compound interest |
| HST — late remittance (8–14 days) | 7% of amount owing | Daily compound interest |
| HST — late remittance (15+ days) | 10% of amount owing; 20% for second offence within 12 months | Daily compound interest |
| Payroll — late remittance | 3%–10% depending on days late; same scale as HST above | Daily compound interest |
| T4/T4A — late filing | $100 minimum; up to $7,500 depending on number of slips and days late | N/A |
| RRSP — over-contribution | 1% per month on excess above $2,000 lifetime buffer | N/A |
Frequently Asked Questions
The T2 is due within six months of your corporation’s fiscal year-end. For a December 31 year-end, the T2 is due June 30. The corporate tax balance owing is due within two months of year-end — three months for eligible CCPCs paying at the SBD rate. Late filing attracts a 5% penalty on unpaid tax plus 1% per month up to 12 months.
Filing frequency depends on annual taxable revenue. Annual filers (under $1.5M): 3 months after fiscal year-end. Quarterly filers ($1.5M–$6M): April 30, July 31, October 31, January 31. Monthly filers (over $6M): one month after each reporting period. Late remittance penalties range from 3% to 10% plus daily compound interest.
For regular employers, payroll remittances (CPP, EI, and income tax deductions) are due by the 15th of the month following the pay period. July payroll must be remitted by August 15. Late remittances attract 3%–10% penalties plus daily compound interest. A second offence within 12 months increases the penalty to 20%.
The RRSP contribution deadline for the 2025 tax year is March 2, 2026. The 2026 RRSP dollar limit is $32,490 (18% of 2025 earned income, to this maximum). Contributions between January 1 and March 2, 2026 can be claimed on your 2024 or 2025 T1 return — whichever provides the greater deduction benefit.
The T1 is due April 30 for most Canadians — including incorporated business owners receiving salary or dividends. Self-employed individuals and their spouses have until June 15 to file — but any tax balance owing must still be paid by April 30 to avoid CRA interest. Late filing with a balance owing: 5% penalty + 1% per month up to 12 months.
Never Miss a CRA Deadline Again
Bronte Bay tracks every CRA deadline for every client — HST remittances filed on time, payroll remitted by the 15th, T4s out by February 28, T2 filed before the due date. No penalties. No interest. No surprises. Book a consultation to see how we work.
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