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Canada Tax Deadlines 2026: CRA, GST/HST, Payroll, Corporate, Provincial, and Local Dates

A complete Canada tax deadline calendar for 2026 covering CRA personal tax, self-employed dates, instalments, payroll, GST/HST, corporation tax, UHT changes, customs, excise, Quebec, Alberta, provincial sales/payroll/property taxes, municipal property tax, vacant-home taxes, and Indigenous tax agreements.

Published: June 2, 2026Updated: June 24, 2026
Canada Tax Deadlines 2026: CRA, GST/HST, Payroll, Corporate, Provincial, and Local Dates feature image

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On This Page

Canada Tax Deadlines 2026: Quick Answer

For Canada, most 2025 individual income tax returns and balances were due April 30, 2026. Self-employed taxpayers usually file by June 15, 2026, but any 2025 balance was still due April 30. Individual instalments for 2026 are March 15, June 15, September 15, and December 15. Regular payroll remitters pay by the 15th of the next month; accelerated remitters pay faster. GST/HST monthly and quarterly returns are generally due one month after the period. Corporations file T2 within six months after year-end, while balances are generally due two or three months after year-end. Canada also has separate Quebec, Alberta, provincial sales/payroll, municipal property, vacancy-tax, import, excise, and Indigenous-tax dates.

Answer Box

The safe short answer

Start with the CRA date, then ask whether the tax is federal, Quebec, Alberta, provincial/territorial, municipal, CBSA, or agreement-based. Canada does not have one universal date for every tax.

Country-Wise Tax Deadline Structure

A Canada deadline page needs more than a CRA personal-tax calendar. CRA controls federal personal tax, most payroll remittances, GST/HST, T2 administration, trust returns, non-resident withholding, UHT transition rules, excise, luxury tax, and many information returns. CBSA controls commercial import payments through CARM. Revenu Quebec controls Quebec income tax, QST, RL slips, and provincial employer remittances. Alberta administers Alberta corporate income tax. Provinces, territories, municipalities, and participating Indigenous governments add their own date systems.

country hub

Country Deadline Hub

One global index at /tax-deadlines/ with filters for country, year, taxpayer type, tax type, and source status.

country page

Country Page

One canonical country page such as /articles/us-tax-deadlines-2026-federal-state-local/ or a future /tax-deadlines/united-states/ route.

federal national calendar

National Calendar

Main national filing, payment, extension, payroll, estimated-tax, business, and specialty-tax dates.

devolved calendar

Devolved Dates

State, province, canton, emirate, city, county, or municipality dates that differ from the national tax calendar.

verification layer

Verification Layer

Every material date gets an official or authoritative source URL, last-verified date, and scope note.

This is the reusable structure for the top-50-country deadline project: exact national dates where they exist, devolved or subnational calendars where tax powers differ, and local-bill patterns where no country-wide date exists.

What Canada Tax Searchers Actually Need

Most deadline pages stop at "April 30" or list a few CRA personal dates. That is not enough for a Canadian household, landlord, employer, importer, online seller, corporation, or property investor. A useful Canada page must answer the first deadline quickly, then route the user by taxpayer type, tax account, province, reporting period, and local authority.

Answer Box

Beginner need

"What date should I not miss?" For most individuals, the answer is April 30, 2026 for 2025 filing/payment, with June 15 filing only for self-employed cases.

Answer Box

Intermediate need

"What dates apply to my income or business?" Payroll, GST/HST, slips, Quebec, T2, imports, and property taxes each follow a different calendar.

Answer Box

Advanced need

"Which authority owns it?" CRA, CBSA, Revenu Quebec, Alberta TRA, provincial tax ministries, municipalities, and Indigenous agreements can each control one part of the answer.

Personal, Self-Employed, Instalment, Trust, and UHT Calendar

These dates were last verified on June 24, 2026. The UHT row is especially important because 2026 law changes make older pages unreliable for 2025 and later years.

Personal, Self-Employed, Instalment, Trust, and Property-Owner Deadlines

Core CRA individual dates for 2025 returns, 2026 instalments, trusts, self-employed taxpayers, and the 2026 UHT transition.

DateDeadlineApplies ToActionSource
March 2, 2026RRSP, PRPP, or SPP contribution deadline for 2025 deductionsIndividuals making deductible contributions for the 2025 tax yearContribute by the adjusted 2026 deadline if the amount is meant to support a 2025 deduction.CRA - Due dates and payment dates for individuals
March 31, 2026Calendar-year T3 trust return and trust balance dueMost trusts with a December 31, 2025 tax year-endFile the T3 return and pay any balance within 90 days after the trust tax year-end.CRA - Information returns due dates
April 30, 20262025 individual income tax return and balance dueMost individual taxpayers and most non-residents filing a 2025 Canadian returnFile the 2025 return and pay any balance owing to avoid late-filing penalties and daily compound interest.CRA - Due dates and payment dates for individuals
April 30, 2026Self-employed balance due for 2025Self-employed individuals and spouses/common-law partners of self-employed individualsPay the 2025 balance by April 30 even though the filing deadline can be June 15.CRA - Due dates and payment dates for individuals
June 15, 2026Self-employed 2025 income tax return filing deadlineSelf-employed taxpayers and spouses/common-law partners of self-employed taxpayersFile by June 15, but do not use June 15 as the payment date; the balance due date remains April 30.CRA - Due dates and payment dates for individuals
March 15, June 15, September 15, and December 15, 20262026 individual income tax instalmentsIndividuals who are required to make instalment payments for 2026 because withholding is not enoughPay the quarterly instalments or use an allowed calculation method supported by your facts.CRA - Required tax instalments for individuals
April 30 following older UHT years; no 2025 and later filing/paymentUnderused Housing Tax transition

This is a 2026 change: do not rely on older UHT pages that still treat April 30, 2026 as a normal 2025 UHT deadline.

Affected owners with 2022-2024 UHT obligations; owners reviewing 2025 and later years after Bill C-15For 2025 and subsequent calendar years, CRA says affected owners do not need to file a UHT return or pay UHT. Older 2022-2024 obligations can still matter.CRA - Underused Housing Tax pay the tax

Related planning pages and tools: CRA tax deadlines, Canada income tax and payroll calculator, and capital gains tax calculator.

Payroll, CPP/EI, Information Returns, and Non-Resident Withholding

Canadian payroll is a frequency problem. A regular employer, quarterly remitter, accelerated remitter, Quebec employer, Ontario EHT filer, and B.C. EHT filer can all have different dates. Annual slips add a second layer because slip filing can be late even if tax was remitted.

Payroll, CPP/QPP, EI/QPIP, Employer Contributions, and Information Returns

CRA payroll remittance frequencies, Quebec employer remittances, and annual slip/reporting due dates.

DateDeadlineApplies ToActionSource
March 2, 20262025 T4, T4A, T5, and many February-slip information returnsEmployers, payers, corporations, financial institutions, and other slip issuersFile slips/summaries and give recipients their copies. The normal last-day-of-February rule moved to March 2 because February 28, 2026 was a Saturday.CRA - Information returns due dates
March 31, 20262025 NR4 information returnCanadian payers, withholding agents, estates, and trusts reporting amounts paid or credited to non-residentsFile the NR4 slips and summary by the last day of March for calendar-year reporting, or within 90 days after an estate/trust year-end.CRA - NR4 non-resident tax withholding, remitting, and reporting
15th day of the next monthRegular payroll source-deduction remittanceRegular CRA remitters withholding income tax, CPP, and EIRemit by the 15th day after the month in which remuneration was paid, adjusted for CRA-recognized non-business days.CRA - When to remit payroll deductions and contributions
April 15, July 15, October 15, and January 15Quarterly payroll remittance datesEligible quarterly CRA remittersRemit for the calendar quarter by the 15th day after the quarter. Q4 2026 is due January 15, 2027.CRA - When to remit payroll deductions and contributions
25th of same month and 10th of next monthAccelerated payroll remitter Threshold 1Employers whose CRA remitter type is accelerated Threshold 1Remit deductions for the 1st-15th by the 25th of the same month and deductions for the 16th-end by the 10th of the next month.CRA - When to remit payroll deductions and contributions
Third working day after the periodAccelerated payroll remitter Threshold 2Employers whose CRA remitter type is accelerated Threshold 2Remit within three working days after each weekly remitting period ends.CRA - When to remit payroll deductions and contributions
Six months after the reporting periodT5018 construction payments returnConstruction businesses that report subcontractor payments using T5018File the T5018 return within six months after the chosen reporting period ends.CRA - Information returns due dates
15th day of the month after payment/creditPart XIII non-resident withholding remittanceCanadian payers or agents withholding tax on certain payments to non-residentsRemit withheld non-resident tax by the 15th day of the month after the amount was paid or credited.CRA - NR4 non-resident tax withholding, remitting, and reporting

Related tools: Canada CPP/EI calculator and Canada income tax and payroll calculator.

GST/HST, QST, Corporation Tax, and Business Calendar

Business dates are often anchored to reporting periods and fiscal year-ends rather than a single calendar date. GST/HST, QST, corporation tax, Alberta AT1, Quebec corporate tax, SR&ED, instalments, and annual information returns need separate controls.

GST/HST, Corporation Tax, Corporate Instalments, and Business Return Deadlines

The main period-based deadlines for GST/HST registrants, corporations, and business owners.

DateDeadlineApplies ToActionSource
One month after monthly or quarterly reporting period endMonthly or quarterly GST/HST return and paymentGST/HST registrants with monthly or quarterly reporting periodsFile the GST/HST return and remit net tax by one month after the reporting period ends.CRA - GST/HST reporting requirements and deadlines
Three months after fiscal year-endMost annual GST/HST return and final payment deadlinesMost annual GST/HST filersFile and pay by three months after fiscal year-end unless a special individual/self-employed annual-filer rule applies.CRA - GST/HST reporting requirements and deadlines
April 30 payment; June 15 filing for certain annual individual filersSpecial annual GST/HST rule for individual business ownersIndividuals with business income, annual GST/HST filing frequency, and a December 31 fiscal year-endPay GST/HST owing by April 30 and file the annual return by June 15.CRA - GST/HST reporting requirements and deadlines
Within six months after tax year-endT2 corporation income tax returnCorporations with Canadian filing obligationsFile the T2 by the last day of the sixth month after a month-end year-end, or the same calendar day in the sixth month after a non-month-end year-end.CRA - Important dates for corporations
Two months after year-end, or three months for eligible CCPCsCorporation income tax balance dueCorporations with a tax balance after instalmentsPay the remaining corporate tax by the balance-due day. The payment deadline can arrive before the T2 filing deadline.CRA - Corporation tax balance-due day
Monthly or quarterly during the tax yearCorporate income tax instalmentsCorporations required to pay tax by instalmentsTrack monthly instalments unless the corporation qualifies for quarterly instalments or an exemption.CRA - Important dates for corporations
Research claim deadline follows the T2 filing/amendment rulesSR&ED and investment tax credit claim timingCorporations and businesses claiming scientific research and experimental development creditsDo not treat SR&ED as a separate annual public date; track the corporation return, prescribed forms, project records, and claim window.CRA - Important dates for corporations

Answer Box

T2 payment can arrive before filing

A corporation generally files within six months after year-end, but the balance is usually due two or three months after year-end. Waiting for the T2 deadline can mean late payment.

Answer Box

GST/HST is period based

The right date depends on monthly, quarterly, or annual filing frequency, fiscal year-end, and whether the special annual individual business rule applies.

Imports, Customs, Excise, Luxury Tax, Fuel Charge, and DST

These dates are where a generic income-tax calendar usually fails. Importers need CBSA/CARM dates. Excise registrants need their program return periods. Luxury tax changed for aircraft and vessels after November 4, 2025. Federal fuel charge rates are zero from April 1, 2025, with older-period obligations still possible. Digital Services Tax was repealed in 2026.

Imports, Customs, Excise, Luxury Tax, Carbon, Digital Services, and Specialty Taxes

Specialty federal and border taxes that use import, period, account, or legislative-transition dates.

DateDeadlineApplies ToActionSource
At release/accounting, or monthly CARM payment due dateCustoms duties, import GST/HST, and CBSA commercial import payments

CBSA states the commercial monthly payment due date is 10 weekdays, holidays included, after the 17th of the month.

Importers, customs brokers, and commercial-account holdersPay at release/accounting unless using Release Prior to Payment/CARM. CBSA lists 2026 monthly commercial payment due dates based on the statement of account cycle.CBSA - Commercial import payments
Generally quarterly; one month after reporting period for many registrantsLuxury Tax and Information Return for registrantsRegistered vendors of subject vehicles and any remaining transition periods for aircraft/vesselsFile the luxury tax return for the reporting period. For 2026, remember that aircraft and vessels stopped being payable luxury-tax subjects after November 4, 2025; subject vehicles continue where the rules apply.CRA - Luxury tax
October 1-November 4, 2025 aircraft/vessel amounts reported on period ending December 31, 2025Luxury tax aircraft/vessel transition reportingRegistrants with payable luxury tax on subject aircraft or vessels before November 5, 2025Use CRA Notice LTN5 for the transition period and registration-cancellation implications.CRA - Luxury tax not payable on aircraft and vessels
Reporting-period or duty-point basedExcise duties, excise taxes, and Air Travellers Security ChargeAlcohol, tobacco, cannabis, fuel/energy, insurance, air travel, and other excise registrantsUse the excise program account, return period, duty point, or statutory notice. Do not assume an April 30 income-tax date applies.CRA - Excise duty returns and payments
Rates set to zero from April 1, 2025; older-period obligations can remainFederal fuel charge transitionRegistered fuel charge participants, distributors, users, and businesses with pre-April 2025 periodsFor periods beginning after March 31, 2025, CRA lists fuel charge rates as zero; keep older-period and reassessment records if applicable.CRA - Fuel charge rates
Repeal received Royal Assent March 26, 2026Digital Services Tax repeal and refund transitionLarge groups that registered or paid DST before repealCRA says DST program accounts will be closed and paid amounts refunded with interest; there is no ordinary forward 2026 DST payment calendar to track.CRA - Digital services tax

Provincial, Territorial, Quebec, Alberta, and Indigenous Tax Dates

"Devolved tax dates" in Canada usually means Quebec filing systems, Alberta corporate tax, provincial sales taxes, employer health/payroll taxes, property transfer taxes, vacancy/speculation taxes, resource taxes, and Indigenous-government tax agreements. The key practical point: a CRA date may still apply to one account while another province-specific account has a different deadline.

Verified Provincial, Territorial, and Agreement-Based Deadline Patterns

JurisdictionTax TypeDue Date / PatternNoteSource
QuebecPersonal income taxApril 30, 2026 for most 2025 returns; June 15, 2026 filing for self-employed; balance due April 30Quebec residents usually file both a federal return and a Quebec return. Do not rely only on the CRA return workflow.Revenu Quebec - Self-employed filing deadline
QuebecQST and GST/QST returnsMonthly/quarterly returns one month after period end; annual returns generally three months after period endAnnual individual registrants with December 31 fiscal year-end can have April 30 payment and June 15 filing timing.Revenu Quebec - GST/QST filing frequency
QuebecSource deductions, QPP, QPIP, and Health Services FundRevenu Quebec remittance frequency schedule; 2026 twice-monthly dates include the 25th/10th pattern with holiday adjustmentsQuebec payroll can involve CRA and Revenu Quebec controls. QPP/QPIP/HSF are not the same as federal CPP/EI remittances.Revenu Quebec - Remittance schedules for source deductions
QuebecRL slips and summariesMarch 2, 2026 for 2025 RL slips/summaries because February 28, 2026 fell on a SaturdayThis is separate from federal T4/T4A/T5 reporting even when the same payroll system prepares both.Revenu Quebec - RL slips and summaries deadlines
AlbertaAlberta corporate income taxAT1 return due within six months after year-end; balance generally by end of second month after year-end, with CCPC exceptionsAlberta administers its own corporate income tax through Tax and Revenue Administration, separate from CRA T2 administration.Alberta - Corporate income tax
OntarioEmployer Health TaxAnnual return and payment by March 15; monthly instalments by the 15th of the next month where requiredThe EHT threshold, exemption sharing, associated-employer rules, and instalment status change who files and pays.Ontario - Employer Health Tax
British ColumbiaEmployer Health TaxAnnual return due March 31; 2026 instalments due June 15, September 15, and December 15 if requiredAny remaining tax is due with the annual EHT return.British Columbia - File and pay employer health tax
British ColumbiaProvincial Sales TaxLast day of the month following the end of the assigned reporting periodB.C. assigns monthly, quarterly, semi-annual, or annual reporting periods based on PST activity.British Columbia - Reporting and paying PST
British ColumbiaSpeculation and Vacancy TaxDeclare by March 31, 2026 for the 2025 tax year; tax due July 2, 2026 if payableThis is separate from Vancouver Empty Homes Tax and the federal UHT.British Columbia - Speculation and vacancy tax
OntarioLand Transfer Tax and Non-Resident Speculation TaxUsually payable on registration/closing; unregistered transfers within 30 daysNRST is generally collected with the transfer. Unregistered beneficial-interest transfers require a separate 30-day check.Ontario - Non-Resident Speculation Tax payments
British ColumbiaProperty Transfer Tax and additional property transfer taxOn registration at the Land Title Office, unless an exemption or special assessment path appliesThe registration date, property class, exemptions, and foreign-buyer/additional-tax rules control the payment event.British Columbia - Property transfer tax
ManitobaRetail Sales TaxCasual-vendor monthly sales due by the 20th day of the following month; regular filers use their assigned periodUse the Manitoba tax account or return form for assigned monthly/quarterly/annual filing frequency.Manitoba - Retail Sales Tax casual vendor return
SaskatchewanProvincial Sales TaxAssigned return due date shown in the Saskatchewan eTax/SETS account or PST returnSaskatchewan PST is not a CRA GST/HST deadline. The province controls return frequency and due dates.Saskatchewan - Provincial Sales Tax
Participating Indigenous governmentsFNGST, FNT, FNST, and FNPIT agreementsAgreement and tax-type based; FNGST is reported with GST/HST returns where applicableFNGST generally follows GST/HST administration. Other agreements can be income-tax or sales-tax specific.CRA - First Nations Goods and Services Tax

Municipal Property Tax, Vacant-Home Taxes, MAT, Utilities, and Local Charges

Local tax dates in Canada are bill-led. Property tax, school/education property tax, vacant-home taxes, accommodation taxes, business licences, signage, parking, utilities, waste, development charges, local improvement charges, and transit or regional levies usually come from a city, municipality, region, or project notice.

Municipal and Local Deadline Patterns

JurisdictionTax TypeDue Date / PatternNoteSource
Canadian municipalitiesProperty tax and school/education property taxBill-specific instalment dates set by the municipality or provinceCanada has no single national property-tax date. Property tax is mostly municipal/provincial and must be read from the local bill.City of Toronto - Property tax due dates
City of Toronto2026 property taxRegular instalments: March 2, April 1, May 1, July 2, August 4, and September 1, 2026Pre-authorized plans have different schedules, including two-, six-, and eleven-instalment options.City of Toronto - Property tax due dates
City of TorontoVacant Home Tax2025 declaration extended to May 22, 2026; 2025 tax instalments due September 15, October 15, and November 16, 2026All Toronto residential owners must declare occupancy status annually even if the home is their principal residence.City of Toronto - Vacant Home Tax
City of Vancouver2026 property tax and 2025 Empty Homes TaxAdvance property tax February 3, 2026; Empty Homes Tax declaration February 3, 2026; EHT payment April 16, 2026; main property tax July 3, 2026Vancouver Empty Homes Tax is a city tax and is separate from B.C. Speculation and Vacancy Tax and federal UHT.City of Vancouver - Tax deadlines and penalties
Local accommodation-tax municipalities and regionsMunicipal accommodation tax, hotel tax, tourism levy, and short-term-rental chargesMonthly or quarterly return/payment dates set by the municipality, region, or provinceUse the local by-law, platform agreement, and tourism-tax account. These charges are often outside CRA GST/HST filing.City of Toronto - Municipal Accommodation Tax
Local planning, utilities, transit, and licensing authoritiesDevelopment charges, local improvement charges, utilities, waste, business licences, signage, parking, and transit/regional chargesPermit, bill, licence-renewal, assessment, or by-law scheduleThese are local or authority-specific charges, not one national tax calendar. Keep them in a property/project file with bill numbers.City of Toronto - Development Charges Overview

All Major Canada Tax Types and Where the Date Comes From

Use this matrix to route the full Canada tax taxonomy to the right date owner. It covers personal taxes, payroll, information returns, GST/HST, provincial sales taxes, corporate tax, property taxes, imports, excise, carbon/resource taxes, and Indigenous-government agreements.

Tax TypeDate OwnerDate PatternPractical Check
Personal income tax, self-employment income, investment income, rental income, capital gains, AMT, TOSICRA, plus Revenu Quebec for Quebec residentsApril 30 return/payment for most individuals, June 15 filing for self-employed, quarterly instalments where requiredDo not let the June 15 self-employed filing date hide the April 30 payment date.
Trusts, estates, T3 reporting, final returns, TFSA/RRSP/FHSA excess taxCRA trust, estate, and registered-plan rulesTrust returns generally 90 days after year-end; plan excess-tax dates depend on the plan and tax typeCalendar-year trusts often land on March 31, but estates and non-calendar trusts need their own year-end tracker.
Payroll source deductions, CPP, CPP2, EI, Quebec QPP/QPIP/HSF, EHT/payroll leviesCRA, Revenu Quebec, Ontario, B.C., Manitoba, Newfoundland and Labrador, and other provincial payroll systemsMonthly, quarterly, accelerated, or provincial annual/instalment schedulesFederal payroll remittance, Quebec employer remittance, and provincial employer health/payroll tax are separate controls.
T4, T4A, T5, T3, T5018, NR4, T4A-NR, RL slips, partnership and contractor information returnsCRA and Revenu QuebecMost employment/investment slips by the last day of February; NR4 by last day of March; T5018 six months after periodSlip filing and tax remittance are different obligations. Late slips can create penalties even when tax was paid.
GST/HST, QST, PST, RST, MRDT, municipal accommodation taxCRA, Revenu Quebec, provincial tax ministries, and local authoritiesGST/HST monthly/quarterly one month after period; annual usually three months; provincial and local dates varyA store, SaaS seller, hotel, and marketplace can have multiple indirect-tax accounts with different due dates.
Corporate income tax, Alberta AT1, Quebec corporate tax, SR&ED, investment tax creditsCRA, Alberta TRA, and Revenu Quebec where applicableT2/AT1 return six months after year-end; balance generally two or three months after year-end; instalments during yearPayment often arrives before filing. Large corporations need instalment controls, not only a year-end return checklist.
Property transfer tax, land transfer tax, NRST/foreign buyer taxes, speculation/vacancy taxes, vacant home taxesProvince, territory, or municipalityClosing/registration, 30-day unregistered disposition, annual declaration, or local instalment datesB.C. speculation tax, Vancouver Empty Homes Tax, Toronto Vacant Home Tax, Ontario NRST, and federal UHT are different regimes.
Municipal property tax, school/education property tax, local improvement, utilities, waste, licences, signage, parkingMunicipality, region, province, or local authorityBill, demand notice, assessment, permit, licence renewal, or pre-authorized payment planA national Canada page can show patterns, but the bill controls the actual local date.
Customs duties, tariffs, import GST/HST, surtaxes, anti-dumping/countervailing dutiesCBSA and CARMAt release/accounting or monthly commercial payment due date for account holdersImport date, broker workflow, CARM account status, and statement-of-account cycle determine cash timing.
Excise duties/taxes, ATSC, cannabis/alcohol/tobacco/fuel, insurance premium tax, luxury taxCRA excise and specialty tax directorate, provinces, and sector regulatorsDuty point, accounting period, return period, registration certificate, or transition noticeSector taxes rarely use personal-tax dates. Use the program account and return period.
Carbon/fuel charge, industrial carbon pricing, resource royalties, mining, oil, gas, logging, environmental leviesCRA, Environment and Climate Change Canada, provinces, territories, and resource regulatorsFederal fuel charge zero from April 1, 2025; other regimes are period, facility, royalty, or compliance-calendar basedConsumer fuel-charge dates are not the same as industrial carbon pricing or resource royalty filings.
FNGST, FNT, FNST, FNPIT, and other Indigenous-government tax agreementsParticipating Indigenous government, CRA, and agreement administratorAgreement-specific; FNGST is generally reported with GST/HST returnsConfirm the land, agreement, tax type, effective date, and whether GST/HST is replaced or reported together.

If You Missed a Canada Tax Deadline

First identify the account and authority. A late CRA T1 return, unpaid payroll remittance, missed GST/HST return, late T2 balance, Quebec QST issue, Alberta AT1 problem, CBSA import payment, Toronto property-tax instalment, or Vancouver Empty Homes Tax declaration is handled through a different system. File or pay the missing item first where possible, then review penalty relief, objection, appeal, or payment arrangement options with evidence.

Answer Box

CRA or CBSA triage

Sign in to the correct CRA or CARM account, confirm the program account and period, file the missing return, pay what you can with the right reference, and save the confirmation number before contacting support.

Answer Box

Provincial or local triage

For QST, EHT, PST, RST, property tax, land transfer tax, vacancy tax, or development charges, use the province or municipality that issued the notice. CRA cannot fix a municipal or provincial deadline.

Canada Tax Deadline Verification Checklist

Run this checklist before relying on any Canadian tax due date. It catches the common mistakes that broad "tax calendar" pages miss.

  • Identify the account: CRA T1, CRA payroll, GST/HST, T2, trust, UHT, excise, CBSA, Revenu Quebec, Alberta TRA, provincial tax, municipal bill, or Indigenous agreement.
  • Confirm the trigger: tax year, fiscal year-end, reporting period, remitter type, import statement, closing date, declaration year, bill date, or permit event.
  • Separate filing, payment, instalment, slip, declaration, registration, and notice dates.
  • For self-employed individuals, keep April 30 payment separate from June 15 filing.
  • For corporations, keep the two-/three-month balance due date separate from the six-month T2 filing date.
  • For GST/HST and QST, check filing frequency and fiscal year-end before assuming a calendar quarter.
  • For Quebec, check both CRA and Revenu Quebec requirements.
  • For property, separate federal UHT, provincial speculation/foreign buyer taxes, municipal vacant-home taxes, and ordinary property tax bills.
  • For imports, check the CARM statement of account, broker workflow, and monthly CBSA due date.
  • Save confirmations, notices of assessment, municipal bills, property declarations, CARM statements, and remittance vouchers.

Official Video Check

I looked for a current official or institutional video that explains the full Canada tax deadline calendar across CRA personal tax, payroll, GST/HST, corporate tax, provincial taxes, local taxes, CBSA imports, excise, and specialty taxes. No suitable single official embeddable video was found.

Because the reliable material for this topic is in official CRA, CBSA, Revenu Quebec, provincial, and municipal guidance, this article does not embed a low-trust creator video just to fill a media slot.

Who Wrote This, How It Was Created, and Why It Exists

This CalculatorWallah guide was written as a source-backed Canada tax deadline reference, not as legal or tax advice. It exists because users searching for "Canada tax deadlines 2026" need more than an April 30 answer: they need CRA, CBSA, Quebec, Alberta, provincial, municipal, property, import, payroll, GST/HST, corporate, specialty-tax, and Indigenous-tax timing in one usable map.

Methodology: we started with the supplied Canada tax taxonomy, mapped each tax type to the authority that controls its deadline, then verified material dates against official CRA, CBSA, Revenu Quebec, Alberta, Ontario, British Columbia, Toronto, Vancouver, and Indigenous-tax sources. The page was last updated on June 24, 2026.

June 24 Source Refresh: Canada Four-Lens Check

Canada deadlines often split by administrator. Use this check before treating a CRA date as a Quebec, CBSA, municipal, or property-tax answer.

LensOfficial SourcePractical Review
CRA personal and business accountsCRA important dates, My Account/My Business Account, payroll and GST/HST pages.Keep April 30 balance due separate from June 15 self-employed filing, and check remitter class before using a payroll date.
Quebec and provincial sales taxesRevenu Quebec, provincial revenue offices and account-specific PST/QST notices.Confirm province, filing frequency, fiscal period and separate provincial account status before copying a GST/HST deadline.
Imports and propertyCBSA CARM statements, municipal bills, provincial land-transfer systems and vacancy-tax portals.Import statement dates, transfer events and property bills are not controlled by the ordinary CRA T1 calendar.

Scope limit: Canadian deadlines can change because of weekend/holiday adjustments, fiscal years, reporting periods, remitter categories, CARM cycles, province-specific rules, municipal billing, property events, legislative transitions, and account notices. Use this article as the planning structure, then verify the exact account date on the official portal before filing or paying.

Frequently Asked Questions

For most individuals, the 2025 Canadian income tax return and balance owing were due April 30, 2026. Self-employed taxpayers generally file by June 15, 2026, but any balance owing was still due April 30, 2026.

Most individuals who must pay 2026 income tax instalments use March 15, June 15, September 15, and December 15, 2026. The CRA can adjust for weekends or public holidays recognized by the CRA.

The self-employed filing deadline is June 15, 2026 for 2025 income if you or your spouse/common-law partner carried on a business. However, the payment deadline for any 2025 balance owing remains April 30, 2026.

Monthly and quarterly GST/HST returns and payments are generally due one month after the reporting period ends. Most annual filers file and pay three months after fiscal year-end, but certain annual individual business filers pay by April 30 and file by June 15.

Regular payroll remitters generally remit by the 15th day of the following month. Quarterly remitters use April 15, July 15, October 15, and January 15. Accelerated remitters use faster 25th/10th or three-working-day schedules.

A T2 corporation income tax return is generally due within six months after the corporation tax year-end. The corporate balance is generally due two months after year-end, or three months for some eligible CCPCs.

No ordinary 2025-and-later UHT filing/payment deadline applies after Bill C-15 received Royal Assent on March 26, 2026. CRA says affected owners do not need to file a UHT return or pay UHT for 2025 and subsequent calendar years, while 2022-2024 obligations can still matter.

Yes. Quebec residents usually file both federal and Quebec income tax returns. Quebec also administers QST, source deductions, QPP, QPIP, Health Services Fund, and RL slips through Revenu Quebec schedules.

No. GST/HST is federal/CRA-administered, while QST, B.C. PST, Saskatchewan PST, Manitoba RST, and other provincial taxes use province-specific filing frequencies and accounts.

No. Property tax is mostly municipal or provincial. Toronto, Vancouver, rural B.C., and other municipalities issue their own bills, due dates, and pre-authorized-payment schedules.

Importers generally pay duties, taxes, and other customs dues at release/accounting unless using a CBSA commercial account or Release Prior to Payment. CBSA publishes monthly commercial payment due dates through CARM.

CalculatorWallah mapped the supplied Canada tax taxonomy to the official CRA, CBSA, Revenu Quebec, Alberta, Ontario, British Columbia, Toronto, Vancouver, and Indigenous-tax source pages, then verified material dates on June 24, 2026.

Use CRA for federal personal, payroll, GST/HST and T2 dates; CBSA/CARM for import payment dates; Revenu Quebec for Quebec income, QST and source-deduction dates; and the province, municipality or Indigenous government that issued the specific tax bill or account notice.

Related Calculators

Sources & References

  1. 1.CRA - Due dates and payment dates for individuals(Accessed June 2026)
  2. 2.CRA - Required tax instalments for individuals(Accessed June 2026)
  3. 3.CRA - Payroll remittance due dates(Accessed June 2026)
  4. 4.CRA - GST/HST reporting requirements and deadlines(Accessed June 2026)
  5. 5.CRA - Important dates for corporations(Accessed June 2026)
  6. 6.CRA - Corporation tax balance-due day(Accessed June 2026)
  7. 7.CRA - Information returns due dates(Accessed June 2026)
  8. 8.CRA - NR4 non-resident withholding guide(Accessed June 2026)
  9. 9.CRA - Underused Housing Tax pay the tax(Accessed June 2026)
  10. 10.CBSA - Commercial import payments(Accessed June 2026)
  11. 11.CRA - Luxury tax(Accessed June 2026)
  12. 12.CRA - Fuel charge rates(Accessed June 2026)
  13. 13.CRA - Digital services tax(Accessed June 2026)
  14. 14.Revenu Quebec - GST/QST filing frequency(Accessed June 2026)
  15. 15.Alberta - Corporate income tax(Accessed June 2026)
  16. 16.Ontario - Employer Health Tax(Accessed June 2026)
  17. 17.British Columbia - Employer Health Tax(Accessed June 2026)
  18. 18.British Columbia - Speculation and Vacancy Tax(Accessed June 2026)
  19. 19.City of Toronto - Property tax due dates(Accessed June 2026)
  20. 20.City of Vancouver - Tax deadlines and penalties(Accessed June 2026)
  21. 21.CRA - First Nations Goods and Services Tax(Accessed June 2026)