Canadian Tax Filing and Payment Deadlines

Filing a return and paying the balance are separate obligations. These are general timing rules; confirm the dates for your tax year and circumstances with the CRA.

Personal income tax: Most individuals file by April 30 of the following year. If you or your spouse or common-law partner are self-employed, the filing deadline is generally June 15, but a balance owing is generally due April 30. Special rules can apply, including for deceased taxpayers.

T4 and T4A information returns: The general filing deadline is the last day of February following the calendar year. Confirm whether a slip is required for each payment and provide recipients with their copies by the applicable deadline.

T5 information returns: The general filing deadline is the last day of February following the calendar year to which the return applies.

Trusts: T3 returns, related slips and summaries are generally due within 90 days after the trust’s tax year-end. A trust’s balance owing is also generally due within that period. March 31 is not the deadline for every trust or tax year.

Corporations: A T2 Corporation Income Tax Return is generally due six months after the corporation’s tax year-end. The balance is generally due two months after year-end, or three months where the CRA conditions are met. The T2 is a tax return, not an information slip. Instalments may also be required.

Construction contract payments: Where a T5018 information return is required, the general deadline is six months after the end of the reporting period chosen by the payer. June 30 is not a universal deadline for every business.

RRSP contributions: Check the CRA’s published contribution deadline for the specific tax year. Contribution room and eligibility also matter.

Weekends, holidays and special situations: CRA rules may move a deadline to the next business day when it falls on a weekend or recognized public holiday. Business closures and other special situations can have different deadlines.

Record reporting periods, filing dates and payment dates separately. Set reminders early enough to reconcile records, gather slips and resolve missing information.

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CRA references: Due dates and payment dates; When to file information returns; T5 Guide; When to file a trust’s T3 return; When to file your corporation income tax return; Balance-due day. Reviewed October 30, 2026.