2026 Canadian Tax Filing Deadlines

Jan 3

Quick summary:

This guide outlines the key 2026 Canadian tax filing and payment deadlines for individuals, self-employed business owners, and corporations, including T1, T2, T4, and T4A requirements. Understanding these dates helps you avoid penalties, interest, and unnecessary stress.

Timely tax filing is essential to avoid penalties, interest, and delays in refunds or credits. At SRPC, our goal is to make tax season as smooth and predictable as possible. Below are the key deadlines that apply to most small businesses, incorporated entities, and self-employed individuals in Canada for the 2026 tax year.

2026 T1 Personal Tax Return Deadlines

Most Individuals

Filing deadline: April 30, 2026
Payment deadline: April 30, 2026

If you owe tax, payment must be made by April 30 to avoid interest, even if you file earlier.

Self-Employed Individuals

(or spouses or common-law partners of self-employed individuals)

Filing deadline: June 15, 2026
Payment deadline: April 30, 2026

If you or your spouse carried on a business in 2025, you receive extra time to file, but taxes are still due April 30.

Deceased Individuals

If the date of death is before November 1, 2025:

Filing deadline: April 30, 2026 (June 15 if self-employed)
Payment deadline: April 30, 2026

If the date of death is on or after November 1, 2025:

Filing deadline: 6 months after the date of death
Payment deadline: 6 months after the date of death

2026 T2 Corporate Tax Return Deadlines

Corporations with a December 31 Year-End

T2 filing deadline: June 30, 2026
Tax payment deadline (CCPCs claiming the Small Business Deduction): March 31, 2026
Tax payment deadline (other corporations): February 29, 2026

Corporations with a Non-Calendar Year-End

T2 filing deadline: 6 months after the corporation’s year-end
Tax payment deadline (CCPCs with SBD): 3 months after year-end
Tax payment deadline (other corporations): 2 months after year-end

Example:

A corporation with a March 31, 2026 year-end must:

Pay taxes by June 30, 2026 (if a CCPC claiming the SBD)
File its T2 return by September 30, 2026

Important: Payment deadlines depend on whether your corporation qualifies as a Canadian-Controlled Private Corporation (CCPC) and whether it claims the Small Business Deduction (SBD).

2026 T4 Filing Deadline (Employment Income)

If your corporation paid salaries or wages to employees, T4 slips are required.

Filing deadline: February 28, 2026
Penalty for late filing: $10 to $100 per day per slip, up to $7,500

T4 slips must be issued to employees and submitted to the CRA along with a T4 Summary.

2026 T4A Filing Deadline (Contractors and Fees)

If you paid contractors, consultants, freelancers, or directors’ fees, you may be required to issue T4A slips.

Filing deadline: February 28, 2026
Penalty for late filing: Same structure as T4 penalties

T4As are commonly issued by corporations that pay:

Independent contractors
Coaches or consultants
Self-employed service providers
Directors

How SRPC Helps You Stay on Track

We proactively manage deadlines for our clients using our monthly checklist and workflow system. Whether you are on a personal tax plan or a monthly corporate subscription, we help by:

Tracking your year-end and filing deadlines
Preparing and e-filing T1, T2, T4, and T4A returns
Providing reminders for payment due dates
Helping you avoid penalties and interest

SRPC supports individuals and small businesses across Alberta and British Columbia, including Edmonton, Calgary, and Kelowna.

Additional SRPC Tips

Always pay taxes by the deadline, even if your return is still being finalized.
If you incorporate your business, let us know early so we can align your corporate year-end.
Use CRA My Account and My Business Account portals to check balances and due dates.

Frequently Asked Questions

When are taxes due for self-employed individuals in Canada?

Taxes are due April 30, even though the filing deadline is June 15.

When is a T2 corporate tax return due?

A T2 return is due six months after the corporation’s year-end, but taxes are generally due earlier.

Need Help With Your 2025 Returns?

SRPC is here to help. Whether you are: