NorthVetted

Free tool · Checked against canada.ca

Small business tax deadlines in Canada

Every upcoming CRA filing and payment date through December 2027, filtered to your situation. Weekend due dates are already moved to the next business day.

Add all to my calendarHow to use it

Downloads an .ics file that works with Google Calendar, Apple Calendar, and Outlook.

Every month

Payroll remittance (regular remitters)

Source deductions (CPP, EI, income tax) withheld in a month are due by the 15th of the next month.

Every month

GST/HST return and payment (monthly filers)

Monthly filers file and pay by the end of the month after each reporting period.

November 2026

  1. Mon2

    GST/HST return and payment, Q3 2026 (quarterly filers)

    Quarterly filers file and pay one month after each reporting period ends. Dates shown assume calendar quarters.

    Statutory date Saturday, October 31 falls on a weekend, so it moves to Monday, November 2.

    CRA sourceSales tax calculator →

December 2026

  1. Tue15

    Personal tax instalment (fourth of 2026)

    Due if the CRA has asked you to pay instalments, which is common for self-employed people with tax owing above the threshold.

    CRA source

January 2027

  1. Fri15

    Payroll remittance (quarterly remitters)

    Small employers approved for quarterly remitting send source deductions on January 15, April 15, July 15, and October 15.

    CRA source

February 2027

  1. Mon1

    GST/HST return and payment, Q4 2026 (quarterly filers)

    Quarterly filers file and pay one month after each reporting period ends. Dates shown assume calendar quarters.

    Statutory date Sunday, January 31 falls on a weekend, so it moves to Monday, February 1.

    CRA sourceSales tax calculator →

March 2027

  1. Mon1

    Corporate tax balance due (Dec 31 year end, two-month rule)

    Corporations pay the balance of 2026 tax two or three months after year end, depending on their balance-due day. Most use two months; some Canadian-controlled private corporations get three. Confirm yours with your accountant.

    Statutory date Sunday, February 28 falls on a weekend, so it moves to Monday, March 1.

    CRA source

  2. Mon1

    T4, T4A, and T5 slips due

    File 2026 T4 and T4A slips and summaries with the CRA and give copies to employees and recipients. Fees over $500 paid to a contractor for services go in T4A box 048, unless you report them on a T5018. T5 slips for 2026 dividends are due the same day.

    Statutory date Sunday, February 28 falls on a weekend, so it moves to Monday, March 1.

    CRA sourceT4A vs T5018 →

  3. Mon15

    Ontario Employer Health Tax annual return

    Ontario employers file the 2026 EHT annual return.

    CRA sourceRegistering a business in Ontario →

  4. Mon15

    Personal tax instalment (first of 2027)

    Due if the CRA has asked you to pay instalments, which is common for self-employed people with tax owing above the threshold.

    CRA source

  5. Wed31

    Corporate tax balance due (Dec 31 year end, three-month rule)

    The later balance-due day for eligible Canadian-controlled private corporations. If you are not sure you qualify, plan for the two-month date.

    CRA source

April 2027

  1. Thu15

    Payroll remittance (quarterly remitters)

    Small employers approved for quarterly remitting send source deductions on January 15, April 15, July 15, and October 15.

    CRA source

  2. Fri30

    GST/HST return and payment, Q1 2027 (quarterly filers)

    Quarterly filers file and pay one month after each reporting period ends. Dates shown assume calendar quarters.

    CRA sourceSales tax calculator →

  3. Fri30

    Personal tax balance due, including self-employed

    Pay any 2026 income tax owing, even if you are self-employed and file later. Sole proprietors who are annual GST/HST filers with a December 31 year end and business income for the year also pay their GST/HST owing by this date.

    CRA source

June 2027

  1. Tue15

    Personal tax instalment (second of 2027)

    Due if the CRA has asked you to pay instalments, which is common for self-employed people with tax owing above the threshold.

    CRA source

  2. Tue15

    Self-employed tax return and annual GST/HST return

    File your 2026 T1 return if you or your spouse are self-employed. Individuals who are annual GST/HST filers with a December 31 year end and business income for the year file their GST/HST return by this date too.

    CRA sourceGST/HST registration guide →

  3. Wed30

    T2 corporate tax return (Dec 31 year end)

    Corporations with a December 31, 2026 year end file their T2 by the last day of the sixth month. The T2 is required even if no tax is owing.

    CRA sourceSole proprietorship vs corporation →

  4. Wed30

    T5018 slips due (calendar-year reporting)

    Construction businesses that report on a calendar year file 2026 T5018 slips and the summary six months after December 31.

    CRA sourceT5018 guide for contractors →

July 2027

  1. Thu15

    Payroll remittance (quarterly remitters)

    Small employers approved for quarterly remitting send source deductions on January 15, April 15, July 15, and October 15.

    CRA source

August 2027

  1. Mon2

    GST/HST return and payment, Q2 2027 (quarterly filers)

    Quarterly filers file and pay one month after each reporting period ends. Dates shown assume calendar quarters.

    Statutory date Saturday, July 31 falls on a weekend, so it moves to Monday, August 2.

    CRA sourceSales tax calculator →

September 2027

  1. Wed15

    Personal tax instalment (third of 2027)

    Due if the CRA has asked you to pay instalments, which is common for self-employed people with tax owing above the threshold.

    CRA source

October 2027

  1. Fri15

    Payroll remittance (quarterly remitters)

    Small employers approved for quarterly remitting send source deductions on January 15, April 15, July 15, and October 15.

    CRA source

November 2027

  1. Mon1

    GST/HST return and payment, Q3 2027 (quarterly filers)

    Quarterly filers file and pay one month after each reporting period ends. Dates shown assume calendar quarters.

    Statutory date Sunday, October 31 falls on a weekend, so it moves to Monday, November 1.

    CRA sourceSales tax calculator →

December 2027

  1. Wed15

    Personal tax instalment (fourth of 2027)

    Due if the CRA has asked you to pay instalments, which is common for self-employed people with tax owing above the threshold.

    CRA source

Key small business tax deadlines at a glance

The recurring CRA rules behind the calendar. Dates in brackets assume a December 31 year end. When a due date falls on a weekend or a public holiday recognized by the CRA, it moves to the next business day.

GST/HST returns and payments

  • Monthly filers: file and pay one month after each month ends (July 31 period, due August 31).
  • Quarterly filers: file and pay one month after each quarter ends (March 31 quarter, due April 30).
  • Annual filers: file and pay three months after the fiscal year end (December 31 year end, due March 31).
  • Sole proprietors with a December 31 year end and business income for the year: pay by April 30, file by June 15.
  • Annual filers with net tax of $3,000 or more may also owe quarterly instalments, due one month after each fiscal quarter.
Source: canada.ca

Payroll remittances (CPP, EI, income tax)

  • Regular remitters: by the 15th of the month after the month you paid employees.
  • Quarterly remitters (eligible small employers): January 15, April 15, July 15, and October 15.
  • Accelerated remitters (larger employers): up to two or four times a month, on dates the CRA assigns by withholding level.
Source: canada.ca

Information slips

  • T4, T4A, and T5: the last day of February for the previous calendar year.
  • T5018 (construction): six months after the end of the reporting period you chose, calendar year or fiscal period.
Source: canada.ca

Corporate income tax (T2)

  • T2 return: six months after the tax year ends (December 31 year end, due June 30).
  • Balance owing: two months after the tax year ends, or three months for eligible Canadian-controlled private corporations that claimed the small business deduction.
Source: canada.ca (1), canada.ca (2)

Corporate tax instalments

  • Monthly: by the last day of each month for a calendar tax year (generally one month less a day from the start of the tax year, then the same day each month).
  • Quarterly, for eligible small Canadian-controlled private corporations: March 31, June 30, September 30, and December 31 for a calendar tax year.
  • Not required in the first tax year, or when tax payable is $3,000 or less for the current or previous tax year.
Source: canada.ca

Self-employed and personal tax

  • Balance owing: April 30, including for self-employed people.
  • Return filing: June 15 if you or your spouse or common-law partner are self-employed.
  • Instalments, if the CRA asks for them: March 15, June 15, September 15, and December 15.
Source: canada.ca (1), canada.ca (2)

How to use this calendar

Pick the filters that describe your business. A sole proprietor who charges GST/HST and has a helper on payroll should check Self-employed, GST/HST registrants, and Employers. Dates assume a December 31 year end and calendar-quarter GST/HST reporting, which covers most small businesses. If your fiscal year or reporting periods differ, the same rules apply from your own dates.

This calendar is general information, not tax advice. Your own obligations depend on your registrations and elections, so confirm them in your CRA My Business Account or with an accountant.

Frequently asked questions

When is GST/HST due for small businesses?

It depends on your reporting period. Monthly and quarterly filers file and pay one month after each period ends, so a quarter ending March 31 is due April 30. Annual filers file and pay three months after their fiscal year end. Sole proprietors with a December 31 year end and business income for the year pay by April 30 and file by June 15.

When are corporate tax instalments due?

Corporations generally pay monthly instalments: for a calendar tax year, by the last day of each month. Canadian-controlled private corporations with a perfect compliance history, taxable income of $500,000 or less, and taxable capital of $10 million or less (with associated corporations) can pay quarterly instead: March 31, June 30, September 30, and December 31 for a calendar tax year. No instalments are needed in the first tax year or when tax payable is $3,000 or less for the current or previous year.

What are the next CRA deadlines?

The calendar above lists upcoming CRA dates in order, starting with the nearest one. Use the filters to see only the dates that apply to you. For most small businesses, the dates that come around most often are payroll remittances on the 15th and GST/HST returns one month after each reporting period.

Does this calendar cover Quebec?

It covers CRA dates. In Quebec, Revenu Québec administers the QST and, for most businesses located in Quebec, the GST/HST too. Quebec employers send Quebec income tax, QPP, and QPIP deductions to Revenu Québec and federal income tax and EI to the CRA. Check Revenu Québec's own due dates for those.

What happens if a CRA deadline falls on a weekend?

The CRA considers a return or payment on time if it is received, postmarked, or processed at a Canadian financial institution on or before the next business day. This calendar already moves weekend dates. Public holidays also shift due dates but are not calculated here.

When is the tax filing deadline for self-employed people in Canada?

June 15 if you or your spouse or common-law partner are self-employed. Any balance owing is still due April 30, so pay by then to avoid interest.

When are T4 slips due?

T4, T4A, and T5 information returns are due the last day of February for the previous calendar year. In 2027 that is Sunday, February 28, so they are on time by Monday, March 1.

When is the T2 corporate return due?

Six months after the end of the corporation's tax year. For a December 31 year end, that is June 30. Tax owing is due earlier: two or three months after year end, depending on the corporation's balance-due day.

When are payroll remittances due?

Regular remitters send source deductions by the 15th of the month after the pay date. Small employers approved as quarterly remitters pay on January 15, April 15, July 15, and October 15.

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