Filing Deadlines

March 2, 2026

T4/T4a and T5 information slips for 2025

March 31, 2026

Trust information slips (T3s) for 2025
HST annual returns for corporations with Dec. 31 year-ends

April 30, 2026

Personal tax returns for 2025 (except for the self-employed and their spouses)

June 15, 2026

Personal tax returns for 2025 for the self-employed and their spouses
HST 2025 annual returns for self-employed individuals
US 2025 tax filing deadline for citizens living outside the US

INCOME TAX Payment Deadlines

2025 Personal Tax – April 30, 2026

All taxpayers – balance of tax due for 2025 to avoid additional interest and/or penalties.

2026 Personal Income Tax Installments

(Required if your 2025 tax balance due was greater than $3,000)
March 16, 2026
June 15, 2026
September 15, 2026
December 15, 2026

GST/HST Payment Deadlines

April 30, 2026

Balance of 2025 GST/HST due for sole proprietors aka self-employed GST/HST registrants.

2026 HST Installments

(Required if your business is registered to collect HST, is an annual filer and had a prior year
balance due greater than $3,000)

April 30, 2026
July 31, 2026
November 2, 2026
February 1, 2027

NOTE: Final payment of amounts owing for 2026, in excess of installments paid, becomes due on April 30, 2027

It is the responsibility of the business owner to know if installments are required. CRA will not necessarily notify you but will be quick to charge interest if installments were not paid when required.

Other Important Dates

March 2, 2026

Last day to contribute to an RRSP for a deduction on your 2025 tax return.

March 15, 2026

Last day to contact us and arrange to prepare your 2025 tax return and receive the early booking discount offered.