Canadian Corporation Tax Deadlines in 2026

Filing and payment dates are different. Start with the corporation's year-end, CRA reporting periods, remitter type and registry anniversary. The calendar below covers common obligations; specialized returns and provincial taxes can add others.

A calendar-year corporation's 2026 calendar

This assumes a December 31, 2025 corporate year-end for its T2 and annual GST/HST return. Quarterly GST/HST dates apply only if the corporation actually files quarterly. Payroll follows a separate schedule.

CRA treats a filing or payment deadline falling on a recognized weekend or public holiday according to its next-business-day rules. Processing time still matters. See CRA's 2026 business deadlines and the separate RRSP deadline.

T2: six months to file, usually two months to pay

The T2 is normally due six months after the tax year ends. A December 31, 2025 year-end gives June 30, 2026; a March 31, 2026 year-end gives September 30, 2026. Filing the return does not postpone payment. CRA T2 guide

For the specified corporate income taxes, the three-month balance deadline requires a corporation to have been a CCPC throughout the year, to have claimed the small business deduction in the current or previous year, and to meet CRA's prior-year taxable-income/business-limit test. Associated corporations require the group test. Current income below $500,000 alone is not sufficient. CRA balance-due conditions

Corporate tax instalments can be required during the year, generally monthly or quarterly for an eligible small CCPC. The year-end balance is what remains after those payments. CRA instalment dates

The ordinary T2 late-filing penalty is 5% of unpaid tax at the filing deadline plus 1% for each complete month late, up to twelve months. Repeated late filing after a demand can face a higher penalty. Arrears and instalment interest are separate.

GST/HST: use the assigned reporting period

CRA generally assigns annual reporting for annual taxable supplies of $1.5 million or less, quarterly reporting above $1.5 million through $6 million, and monthly reporting above $6 million. Associated-person and supply exclusions enter the threshold calculation, and permitted elections can change the reporting period. Do not use gross bank deposits as the test. CRA GST/HST guide

For a corporation, an annual return and payment are normally due three months after fiscal year-end. Monthly and quarterly returns and payments are normally due one month after the period ends. Annual filers may also owe quarterly instalments. The different annual deadline for some self-employed individuals does not apply to a corporation.

The ordinary late-filing penalty where tax is owing is 1% of the amount owing plus 25% of that 1% amount for each complete month late, up to twelve months. Interest and other penalties can also apply. A nil balance does not remove the obligation to file.

T4 and T5: slips are calendar-year reporting

T4s report required employment amounts; T5s report specified investment payments such as dividends and interest to Canadian residents. The calendar year matters even when the corporate fiscal year ends in another month. The 2025 returns and recipient copies were due March 2, 2026.

T4 filing thresholds and exceptions differ from T5 rules. For T5s, CRA generally does not require a slip when the total reportable payments to one recipient are less than $50, although the recipient must still report taxable income. Non-resident payments may need another return. CRA T4 guide, CRA T5 requirements

Late information-return penalties depend on the number of slips of each type. CRA publishes graduated daily rates, with a $100 minimum and $7,500 maximum depending on the return type, slip count and days late. Check the applicable T4 or T5 penalty guidance. It is not a flat $25 per day per slip. Electronic-filing requirements and their penalties are separate.

Payroll and provincial registries

Regular payroll remitters generally pay by the fifteenth of the following month, adjusted for recognized weekends and holidays. Quarterly and accelerated remitters have different dates. Include employee deductions and the employer's CPP/EI contributions where applicable. A year-end T4 return is not a substitute for remitting during the year. CRA remitter types and dates

BC corporations file their annual report within two months of the incorporation anniversary. The listed basic filing fee is $43.39; service-channel fees can be additional. Failure to file in two consecutive years can lead to dissolution. BC company filings

Ontario corporations normally file their separate annual return within six months after the tax year-end through the Ontario Business Registry. Check the applicable entity and filing requirements in the Ontario Business Registry. A registry return and a CRA T2 are separate obligations.

Keep the dates tied to your records

Record the tax year, reporting period and reason for each deadline. Reconcile instalments and remittances before working out a balance. Set reminders early enough for preparation and payment processing.

The Deadlines view in Ledg works out supported dates from your province, fiscal year-end and registrations. Payroll remittances are not tracked. Check the actual CRA account and registry requirements before filing; Ledg does not submit the returns for you.