28 February 2026
Corporate Tax Deadlines in Canada for 2026
Missing a filing date is one of the most avoidable — and most expensive — mistakes a business can make. This guide to corporate tax deadlines Canada 2026 brings every important date into one calendar: T2 returns, balance-due dates, GST/HST, payroll remittances, instalments, and information slips. Use it to build a filing schedule so nothing slips past the Canada Revenue Agency (CRA). Dates and figures below are general guidance for planning — always confirm the exact deadlines that apply to your corporation's fiscal year.
Most corporate deadlines are tied to your fiscal year-end
Unlike personal taxes, corporate deadlines rarely fall on the same calendar date for everyone. They are calculated from your corporation's year-end, so a company with a December 31 year-end and one with a June 30 year-end have completely different due dates. The key is knowing which rule applies to each obligation.
The key corporate tax deadlines to know
Before the month-by-month calendar, it helps to understand the four rules that drive almost every date. Once you know these, most of the corporate tax deadlines Canada 2026 requires become predictable for your specific year-end.
T2 return: 6 months after year-end
Every corporation must file a T2 return no later than six months after the end of its fiscal period, even if no tax is owed. A December 31, 2025 year-end means a June 30, 2026 filing deadline.
Balance owing: 2 or 3 months
Tax owing is generally due two months after year-end. Many Canadian-controlled private corporations (CCPCs) claiming the small business deduction get three months — but the return itself is still due at six months.
Instalments: monthly or quarterly
If your corporation owes more than $3,000 of tax in the current or prior year, CRA generally expects instalment payments through the year — monthly, or quarterly for eligible small CCPCs.
Slips and other filings
T4, T5, GST/HST, payroll remittances, and T5018 all run on their own schedules — usually the calendar year or your fiscal period. These are the dates most often missed.
2026 corporate tax calendar, month by month
The table below highlights the fixed 2026 dates that apply to most businesses (payroll, slips, RRSP, and personal deadlines that owner-managers also watch). Remember that your T2 and corporate balance-due dates float with your own year-end and are covered underneath.
| Date | Obligation | Who it applies to |
|---|---|---|
| Jan 15, 2026 | December payroll source deductions remittance (regular remitter) | Employers |
| Jan 15, 2026 | Q4 2025 personal tax instalment (prior) | Owner-managers paying instalments |
| Mar 2, 2026 | RRSP contribution deadline for the 2025 tax year | Individuals / owner-managers |
| Feb 28, 2026 | File and distribute T4, T4A and T5 slips for 2025 | Employers & corporations paying dividends |
| Mar 15, 2026 | Q1 personal tax instalment | Individuals paying instalments |
| Mar 31, 2026 | BC Employer Health Tax (EHT) annual return & payment | BC employers over the threshold |
| Apr 30, 2026 | Personal (T1) balance owing for 2025 | Individuals, including incorporated owners with personal tax |
| Jun 15, 2026 | Self-employed T1 filing deadline (2025) | Sole proprietors / partners |
| 15th of each month | Monthly payroll source deductions (regular remitter) | Employers |
Corporate income tax (T2) deadlines by year-end
Because the T2 filing date and the balance-due date both float, the fastest way to find yours is to count forward from your fiscal year-end. Filing is always due six months after year-end; the payment date is two months after (or three for many CCPCs claiming the small business deduction). Our corporate tax preparation and T2 filing service handles the schedules, credits, and e-filing so these dates never surprise you.
| Fiscal year-end | Balance owing due* | T2 return due |
|---|---|---|
| December 31, 2025 | Feb 28, 2026 (2 mo) / Mar 31, 2026 (3 mo) | June 30, 2026 |
| March 31, 2026 | May 31, 2026 / June 30, 2026 | September 30, 2026 |
| June 30, 2026 | Aug 31, 2026 / Sept 30, 2026 | December 31, 2026 |
| September 30, 2026 | Nov 30, 2026 / Dec 31, 2026 | March 31, 2027 |
*The three-month payment date is available to many CCPCs that claimed the small business deduction and meet the CRA's conditions. If you are unsure which date applies, confirm before relying on it.
GST/HST, payroll and information-slip deadlines
These recurring filings cause more penalties than the T2 itself, simply because they repeat all year. Keeping them coordinated with your bookkeeping is the single best way to stay ahead of every deadline.
GST/HST returns
Monthly, quarterly, or annual depending on your assigned filing frequency. Annual filers with a fiscal year-end generally file (and pay) three months after year-end. Our GST/HST filing service keeps returns and input tax credits accurate.
Payroll source deductions
Regular remitters pay by the 15th of the month after payroll. Quarterly and accelerated schedules apply to smaller and larger employers. Ongoing payroll services keep remittances on time.
T4 & T5 slips
Employment (T4) and dividend (T5) slips for 2025 must be filed with CRA and given to recipients by February 28, 2026. Late slips draw per-slip penalties that add up quickly.
T5018 (construction)
Contractors in construction file the T5018 information return for subcontractor payments within six months of their reporting-period end.
Corporate instalments
Monthly or quarterly instalments are due on the last day of each period. Underpaying triggers instalment interest, even if the final return is filed on time.
BC EHT & WorkSafeBC
The BC Employer Health Tax annual return is generally due March 31, 2026, with WorkSafeBC premiums reported on their own quarterly cycle.
How to prepare so no 2026 deadline is missed
Map your dates
Write down your fiscal year-end, then calculate your T2, balance-due, and instalment dates. Add the fixed payroll and slip deadlines to the same calendar.
Keep books current
Monthly bookkeeping means the numbers behind every filing are ready in advance instead of being rebuilt under deadline pressure.
Fund the tax
Set aside cash for instalments and the balance owing so the payment date is a transfer, not a scramble.
File early
Prepare returns ahead of the deadline. Filing early leaves room to fix issues and, with proactive tax planning, to lower next year's bill.
Frequently asked questions
Want a personalized 2026 filing calendar for your corporation?
J. Wang Chartered Professional Accountant maps every corporate tax deadlines Canada 2026 obligation to your fiscal year-end and keeps your T2, GST/HST, payroll, and instalments on schedule.
