Individuals
RRSP contribution deadline
60 days into the yearThe last day to contribute to an RRSP and have it count against the previous tax year. This normally falls on or about 1 March.
Personal income tax return and balance owing
30 AprilT1 returns are due, and any balance owing must be paid, for most individuals. If the date falls on a weekend the CRA generally accepts the next business day.
Payment deadline for the self-employed
30 AprilSelf-employed individuals get until 15 June to file, but any balance owing is still due 30 April. This catches people out every year.
Self-employed return filing deadline
15 JuneT1 returns including a T2125 statement of business activities are due. Payment was still due 30 April.
Personal tax instalments
15 March, 15 June, 15 September, 15 DecemberQuarterly instalments for individuals whose net tax owing exceeds the CRA threshold in the current and either of the two preceding years.
Corporations
Corporate tax balance owing
2 months after fiscal year endCorporation tax is generally payable two months after year end. Certain Canadian-controlled private corporations get three months.
Corporate income tax return (T2)
6 months after fiscal year endT2 returns are due six months after the end of the corporation's fiscal period, regardless of when the balance was payable.
Employers
T4 and T5 slips
Last day of FebruaryInformation slips must be filed with the CRA and given to recipients. We prepare T4s and other required slips as part of our payroll service.
Payroll remittances
15th of each monthRegular remitters send source deductions — CPP, EI and income tax — by the 15th of the month after they were withheld. Other remitter types have different schedules.
Everyone
GST/HST returns
Depends on your filing frequencyAnnual, quarterly or monthly depending on your assigned reporting period. Annual filers with a 31 December year end generally file by 15 June and pay by 30 April.
General dates, not personal advice
Last reviewed August 28, 2026.