Every Tax Deadline Canadian Corporations Need to Know in 2026
Missing a CRA deadline doesn't just mean a penalty. It means stress, interest charges, and lost sleep. Here's every deadline your Canadian corporation needs to know in 2026.
6 mo
T2 return due
After fiscal year end
2 mo
Tax balance due
3 mo for small CCPCs under $500k
5%
Late-file penalty
Plus 1%/month up to 12 months
Feb 28
T4 / T5 deadline
Last day of February each year
Assuming a calendar fiscal year end (Dec 31), a full year looks like this:
Feb 28
T4 and T5 slips filed
For the prior tax year. $25/day penalty per slip if late, up to $2,500.
Feb 28
Final monthly payroll remittance
January source deductions due Feb 15; February due Mar 15; and so on.
Mar 1
RRSP contribution deadline
For contributions counting toward the prior tax year's personal return.
Mar 31
Annual GST/HST return due
For annual filers with revenue under $1.5M and a Dec 31 fiscal year end.
Mar 31
Tax balance owing
Non-small-CCPC corporations owe their balance 2 months after fiscal year end. Small CCPCs under $500k of taxable income have 3 months.
Apr 30
Q1 GST/HST due
Quarterly filers covering Jan–Mar.
Jun 30
T2 corporate return due
The big one. 6 months after Dec 31 fiscal year end. Late-file penalty is 5% of balance owing plus 1% per month.
Jul 31
Q2 GST/HST due
Quarterly filers covering Apr–Jun.
Oct 31
Q3 GST/HST due
Quarterly filers covering Jul–Sep.
Dec 31
Fiscal year closes
Finalize the books, reconcile accounts, accrue outstanding expenses.
Jan 31
Q4 GST/HST due
Quarterly filers covering Oct–Dec of the prior year.
T2 Corporate Tax Return
The is your corporation's annual income tax return, due 6 months after your fiscal year end. See the CRA's T2 corporation income tax guide for the authoritative reference.
| Fiscal Year End | T2 Filing Deadline |
|---|---|
| December 31 | June 30 |
| March 31 | September 30 |
| June 30 | December 31 |
Tax balance owing is due earlier: 2 months after your fiscal year end (3 months if you're a qualifying small with taxable income under $500,000).
Late filing penalty: 5% of the balance owing, plus 1% per month for up to 12 months.
GST/HST Returns
Your filing frequency depends on your annual revenue. The CRA reporting periods page is the official source:
Annual Filers (under $1.5M revenue)
- Due: 3 months after your fiscal year end
- Example: FYE December 31 → File by March 31
Quarterly Filers ($1.5M – $6M)
- Due: 1 month after each quarter end
- Q1 (Jan–Mar) → Due April 30
- Q2 (Apr–Jun) → Due July 31
- Q3 (Jul–Sep) → Due October 31
- Q4 (Oct–Dec) → Due January 31
Monthly Filers (over $6M)
- Due: 1 month after each reporting period
Late filing penalty: 1% of the amount owing, plus 0.25% per month for up to 12 months.
T4 and T5 Information Returns
T4 Summary (Employment Income)
If your corporation paid salary, wages, or taxable benefits to anyone (including yourself as an employee), you must file a T4 Summary and slips by the last day of February.
- 2026 deadline: February 28, 2026 (for 2025 tax year)
T5 Summary (Dividends and Interest)
If your corporation paid dividends to shareholders or interest exceeding $50, you must file a T5 Summary and slips by the last day of February.
- 2026 deadline: February 28, 2026 (for 2025 tax year)
Late filing penalty for T4/T5: $25/day, minimum $100, maximum $2,500.
Payroll Remittances
If your corporation has employees (including you on payroll):
- Regular remitters: Due by the 15th of the following month
- Example: January payroll → Remit by February 15
Source deductions include CPP, EI, and income tax withheld. Failing to remit on time carries penalties of 3% to 10% of the amount owed.
Provincial Filings
BC Annual Report
BC corporations must file an Annual Report with BC Registry Services. Due 2 months after your corporation's anniversary date (the date you incorporated).
- Cost: $43.39 (as of 2026)
- Late penalty: $50 late filing fee, and your corporation may be dissolved if not filed for 2+ years
Ontario Annual Return
Due 6 months after your fiscal year end via the Ontario Business Registry.
How to Never Miss a Deadline
- Know your fiscal year end. Everything flows from this date.
- Set reminders 30 days before each deadline. Not the day before.
- Use a tool that tracks deadlines for you. Manual calendars get forgotten.
ledg's Deadlines feature calculates every CRA deadline based on your corporation's province and fiscal year end. You see what's coming, what's due soon, and what's overdue, all in one view.
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