1. Personal Income Tax – 2025 Return
RRSP Contribution Deadline: 
March 2, 2026
Tax Filing Deadline:
April 30, 2026
Self-Employed Filing Deadline:
June 15, 2026
(Payment still due April 30, 2026)
Tax Payment Deadline:
April 30, 2026

2. RRSP Excess Contributions (T1-OVP)

File & Pay Deadline:
March 31, 2026

3. GST/HST Deadlines

Monthly Filers

Return & payment due end of next month
Example: Dec 2025 → Jan 31, 2026

Quarterly Filers

Due 1 month after quarter end
Example: Quarter ending Dec 31, 2025 → Jan 31, 2026

Annual Filers

Filing deadline: March 31, 2026
Payment deadline (individuals): April 30, 2026

Instalment Due Dates (Dec 31 fiscal year)

• Apr 30
• Jul 31
• Oct 31
• Jan 31

4. Self-Employed Individuals

• File return: June 15, 2026
• Pay balance owing: April 30, 2026

5. Corporation Income Tax (T2)

Filing Deadline:
Within 6 months after fiscal year-end

Payment Deadline:
Usually 2–3 months after year-end
Instalments may be monthly or quarterly

Example instalments if year starts Oct 10, 2025:

• Jan 9, 2026
• Apr 9, 2026
• Jul 9, 2026
• Oct 9, 2026

6. Trust Income Tax (T3)

• File return & slips: within 90 days after year-end
• Pay balance owing: within 90 days after year-end

7. Partnership Returns (T5013)

• All partners individuals: March 31, 2026
• All partners corporations: 5 months after fiscal period end
• Mixed partners: Earlier of
  • March 31, 2026
  • 5 months after fiscal period end

8. Underused Housing Tax (UHT)

File return: April 30, 2026
(Avoid penalties & interest)

9. Payroll Information Returns

• T4 / T4A / T4A-NR / T4A-RCA:
  February 28, 2026
• T1204:
  March 31, 2026
• T5018:
  6 months after reporting period

10. Final Return for Deceased Person

General rule:

• File & pay: within 6 months after date of death

If self-employed and death before Dec 15, 2025:

• Final return deadline: June 15, 2026

 

Quick Reminder

Most Canadians must:

✔ File by April 30, 2026
✔ Pay by April 30, 2026
✔ Self-employed can file until June 15, 2026 (payment still April 30)