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Tax deadline Canada 2026: filing and payment dates for the 2025 tax year

By Alex Francisco Updated Figures checked 9 min read

When is the tax deadline in Canada for 2026?

The tax deadline in Canada for the 2025 tax year was April 30, 2026, both to file the return and to pay any balance owing. Self-employed people and their spouses had until June 15, 2026 to file, but still had to pay by April 30. For the 2026 tax year, the dates are April 30 and June 15, 2027.

  • Most Canadians had to file their 2025 income tax and benefit return and pay any balance owing by Thursday, April 30, 2026.
  • Self-employed people, and their spouse or common-law partner, could file the 2025 return as late as Monday, June 15, 2026, but the payment date stayed April 30.
  • The RRSP contribution deadline for the 2025 tax year was March 2, 2026; for the 2026 tax year the Income Tax Act points to March 1, 2027.
  • Filing late with a balance owing costs 5% of the balance plus 1% for each full month late, for up to 12 months, and interest compounds daily on top.
  • Filing on time matters even with a refund or no income, because the CRA uses the return to set the Canada Groceries and Essentials Benefit (formerly the GST/HST credit), the Canada child benefit and other payments.
  • People who pay tax by instalments send them by March 15, June 15, September 15 and December 15, with a single December 31 date for farmers and fishers.

— YieldMaple, figures checked against official sources on September 30, 2026. Sources

The Canadian tax deadline is really three dates: the day the return is due, the day any tax owing must be paid, and the RRSP contribution cut-off that feeds into the return. For most people the first two are the same day, April 30. The tables below list every personal CRA tax deadline the Canada Revenue Agency has published for the 2025 tax year, filed in 2026, followed by the dates already known for the 2026 tax year.

Tax deadlines for the 2025 tax year (returns filed in 2026)

How to read this table: the filing date and the payment date are separate deadlines. The June 15 date only moves the filing date; tax owed by a self-employed person was still due April 30, 2026.

DeadlineWhat is dueWho it applies to
March 2, 2026 (Monday)RRSP, PRPP and SPP contributions you want to deduct on the 2025 returnAnyone claiming an RRSP deduction for 2025
March 31, 2026 (Tuesday)File and pay the T1-OVP return for 2025 excess RRSP, PRPP or SPP contributionsPeople who over-contributed to an RRSP in 2025
April 30, 2026 (Thursday)File the 2025 income tax and benefit returnMost people
April 30, 2026 (Thursday)Pay any 2025 balance owingEveryone, including the self-employed
June 15, 2026 (Monday)File the 2025 returnSelf-employed people and their spouse or common-law partner (not tax-shelter businesses)
June 30, 2026 (Tuesday)File and pay any tax owed on a TFSA for 2025People who owe TFSA tax, such as on an over-contribution
January 29, 2027 (Friday)Last day NETFILE accepts 2025 and earlier returns electronically (opened February 23, 2026)Anyone filing online with certified software

Source: Due dates and payment dates — Personal income tax — Canada.ca (filing dates for 2025 taxes); Due dates and payment dates — Canada.ca (TFSA tax deadline); Filing due dates for the 2025 tax return — Canada.ca (most people); Filing due dates for the 2025 tax return — Canada.ca (self-employed and tax shelters); Filing due dates for the 2025 tax return — Canada.ca (weekend and holiday rule); Filing due dates for the 2025 tax return — Canada.ca (benefits at risk from late filing); Important dates for RRSPs, HBP, LLP, FHSAs and more — Canada.ca; Line 20800 – RRSP deduction — Canada.ca (contribution window for the 2025 return); Filing and payment due dates for your 2025 T1-OVP return — Canada.ca; Line 48500 – Balance owing — Canada.ca; Line 48500 – Balance owing — Canada.ca (daily compound interest); Interest and penalties on late taxes — Canada.ca (late-filing penalty); Interest and penalties on late taxes — Canada.ca (penalty applies only when tax is owed); Interest and penalties on late taxes — Canada.ca (instalment penalty threshold and relief window); Interest and penalties on late taxes — Canada.ca (cancel or waive requests); Interest rates for the fourth calendar quarter — Canada.ca (prescribed rates, October 1 to December 31, 2026); Required tax instalments for individuals — Canada.ca (who pays and due dates); Required tax instalments — Payment due dates — Canada.ca; Tax software for filing personal taxes (NETFILE) — Canada.ca; Filing and payment due dates — Doing taxes for someone who died — Canada.ca (final return); Filing and payment due dates — Doing taxes for someone who died — Canada.ca (self-employed final return); Filing and payment due dates — Doing taxes for someone who died — Canada.ca (T3 return); Non-residents of Canada — Canada.ca (filing due date); Income Tax Act s. 150(1)(d) — Justice Laws Website (filing due dates for individuals, every year); Income Tax Act s. 150(1)(d)(ii) — Justice Laws Website (June 15 for business income); Income Tax Act s. 248(1) "balance-due day" — Justice Laws Website (payment due date, every year); Income Tax Act s. 146(5) — Justice Laws Website (RRSP premiums deductible up to 60 days after year-end); Filing and payment due dates — Doing taxes for someone who died — Canada.ca (unfiled return for the year before death); Filing and payment due dates — Doing taxes for someone who died — Canada.ca (business on the date of death); Required tax instalments — Payment due dates — Canada.ca (farmers, fishers and deceased persons); Due dates and payment dates — Canada.ca (Canada Groceries and Essentials Benefit, formerly the GST/HST credit); Interest and penalties on late taxes — Canada.ca (interest on reassessed amounts); Filing and payment due dates — Doing taxes for someone who died — Canada.ca (surviving spouse's payment date). In effect from January 1, 2026 to June 15, 2027; checked September 30, 2026.

Tax deadlines for the 2026 tax year (returns filed in 2027)

How to read this table: dates marked 'set by the Income Tax Act' apply the law's fixed rules to the 2027 calendar. The CRA normally posts its own pages for the new filing season in January; this table is re-checked against them then.

DeadlineWhat is dueWho it applies toWhere the date comes from
March 15, June 15, September 15, December 15, 2026Quarterly instalments toward 2026 taxPeople required to pay instalments for 2026Published by the CRA
December 31, 2026 (Thursday)Single yearly instalment toward 2026 taxFarmers and fishersPublished by the CRA
March 1, 2027 (Monday)Last day for RRSP contributions deductible on the 2026 returnAnyone claiming an RRSP deduction for 2026Set by the Income Tax Act (60 days after year-end); CRA date page not yet posted
April 30, 2027 (Friday)File the 2026 return and pay any 2026 balance owingMost people; payment date applies to everyoneSet by the Income Tax Act; CRA date page not yet posted
June 15, 2027 (Tuesday)File the 2026 returnSelf-employed people and their spouse or common-law partnerSet by the Income Tax Act; CRA date page not yet posted

Source: Due dates and payment dates — Personal income tax — Canada.ca (filing dates for 2025 taxes); Due dates and payment dates — Canada.ca (TFSA tax deadline); Filing due dates for the 2025 tax return — Canada.ca (most people); Filing due dates for the 2025 tax return — Canada.ca (self-employed and tax shelters); Filing due dates for the 2025 tax return — Canada.ca (weekend and holiday rule); Filing due dates for the 2025 tax return — Canada.ca (benefits at risk from late filing); Important dates for RRSPs, HBP, LLP, FHSAs and more — Canada.ca; Line 20800 – RRSP deduction — Canada.ca (contribution window for the 2025 return); Filing and payment due dates for your 2025 T1-OVP return — Canada.ca; Line 48500 – Balance owing — Canada.ca; Line 48500 – Balance owing — Canada.ca (daily compound interest); Interest and penalties on late taxes — Canada.ca (late-filing penalty); Interest and penalties on late taxes — Canada.ca (penalty applies only when tax is owed); Interest and penalties on late taxes — Canada.ca (instalment penalty threshold and relief window); Interest and penalties on late taxes — Canada.ca (cancel or waive requests); Interest rates for the fourth calendar quarter — Canada.ca (prescribed rates, October 1 to December 31, 2026); Required tax instalments for individuals — Canada.ca (who pays and due dates); Required tax instalments — Payment due dates — Canada.ca; Tax software for filing personal taxes (NETFILE) — Canada.ca; Filing and payment due dates — Doing taxes for someone who died — Canada.ca (final return); Filing and payment due dates — Doing taxes for someone who died — Canada.ca (self-employed final return); Filing and payment due dates — Doing taxes for someone who died — Canada.ca (T3 return); Non-residents of Canada — Canada.ca (filing due date); Income Tax Act s. 150(1)(d) — Justice Laws Website (filing due dates for individuals, every year); Income Tax Act s. 150(1)(d)(ii) — Justice Laws Website (June 15 for business income); Income Tax Act s. 248(1) "balance-due day" — Justice Laws Website (payment due date, every year); Income Tax Act s. 146(5) — Justice Laws Website (RRSP premiums deductible up to 60 days after year-end); Filing and payment due dates — Doing taxes for someone who died — Canada.ca (unfiled return for the year before death); Filing and payment due dates — Doing taxes for someone who died — Canada.ca (business on the date of death); Required tax instalments — Payment due dates — Canada.ca (farmers, fishers and deceased persons); Due dates and payment dates — Canada.ca (Canada Groceries and Essentials Benefit, formerly the GST/HST credit); Interest and penalties on late taxes — Canada.ca (interest on reassessed amounts); Filing and payment due dates — Doing taxes for someone who died — Canada.ca (surviving spouse's payment date). In effect from January 1, 2026 to June 15, 2027; checked September 30, 2026.

This page is education, not tax advice. Your own balance owing, instalment reminders and RRSP deduction limit are in CRA My Account, and your notice of assessment is the final word on what you owe.

When is the tax filing deadline in Canada for 2026?

For the 2025 tax year, the CRA’s deadline to file was Thursday, April 30, 2026, and the deadline to pay any balance owing was the same day. The CRA’s wording on its filing page is that “for most people,” the return has to be filed on or before April 30 and payment is due April 30.

That date is not new each year. Section 150(1)(d) of the Income Tax Act sets an individual’s filing date as the following April 30, and the definition of “balance-due day” in section 248(1) sets payment for individuals at April 30 of the following year. The CRA publishes the calendar dates, but the rule itself only changes if Parliament changes the Act.

If April 30, 2026 has passed and a 2025 return is still unfiled, it can still be sent. NETFILE accepts initial 2025 returns until January 29, 2027, and returns for 2018 to 2024 as well. What changes after the deadline is the cost: a penalty if tax is owed, interest on anything unpaid, and possible gaps in benefit payments. Those are covered further down.

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

The self-employed filing deadline for the 2025 tax year was Monday, June 15, 2026. It applies to anyone who carried on a business in 2025, and to a spouse or common-law partner who lived with them, even if the spouse only had employment income.

Two limits catch people out:

  • Payment is still due April 30. The CRA’s filing page adds that anyone with a balance owing for 2025 had to pay it on or before April 30, 2026. A sole proprietor who files on June 15 and pays that day is charged interest from May 1.
  • Tax-shelter businesses do not get June 15. If the business spending related mostly to a tax shelter investment, the 2025 return was due April 30, 2026.

Self-employed people with a large balance owing each spring often end up paying instalments too, which is the next set of deadlines on this page. The income tax calculator gives a rough idea of the tax on a given level of business profit before the return is done.

What happens if a tax deadline falls on a weekend or holiday?

The CRA applies the same rule to personal filing and payment due dates. When a due date falls on a Saturday, Sunday or a public holiday the CRA recognizes:

  • a return is on time if the CRA receives it, or it is postmarked, on or before the next business day;
  • a payment is on time if it is received on the first business day after the due date.

The next-business-day shift mattered twice in 2026. The RRSP deadline for the 2025 tax year is 60 days after December 31, 2025, which was Sunday, March 1, 2026, so the CRA published Monday, March 2, 2026. The first instalment date, March 15, 2026, was also a Sunday, so a payment received Monday, March 16 counted as on time. April 30, 2026 and June 15, 2026 fell on a Thursday and a Monday, so the filing deadlines did not move.

When is the RRSP deadline for the 2025 and 2026 tax years?

The last day to make RRSP, pooled registered pension plan (PRPP) or specified pension plan (SPP) contributions that can be deducted on the 2025 return was March 2, 2026. The CRA’s line 20800 page asks paper filers to attach receipts for contributions made from March 4, 2025 to March 2, 2026 to the 2025 return.

For the 2026 tax year, section 146(5) of the Income Tax Act allows a deduction for premiums paid “on or before the day that is 60 days after the end of the year,” which works out to Monday, March 1, 2027. The CRA had not posted that date on September 30, 2026. The RRSP deadline guide covers deduction room, spousal RRSPs and what happens with contributions made after the cut-off.

Two related deadlines sit beside it:

  • Excess contributions. Anyone who over-contributed in 2025 had to file and pay the T1-OVP return by March 31, 2026.
  • TFSA tax. If tax applies on a TFSA, for example on an over-contribution, the filing and payment deadline is June 30 of the following year, which was June 30, 2026 for 2025.

What are the tax instalment due dates for 2026?

Instalments are payments made during the year toward the tax that would otherwise be due in one lump sum on April 30. The CRA may ask for them when your net tax owing is more than $3,000 (more than $1,800 for Quebec residents) for 2026 and for either 2025 or 2024. It sends reminders to the people who need to pay.

Quarterly tax instalment due dates, 2026

How to read this table: farmers and fishers whose main income is from farming or fishing pay once a year, by December 31. Instalments due on or after the date of a person's death do not have to be paid.

Due dateDay of the weekPayment on time if received by
March 15, 2026SundayMonday, March 16, 2026 (next business day)
June 15, 2026MondayJune 15, 2026
September 15, 2026TuesdaySeptember 15, 2026
December 15, 2026TuesdayDecember 15, 2026

Source: Due dates and payment dates — Personal income tax — Canada.ca (filing dates for 2025 taxes); Due dates and payment dates — Canada.ca (TFSA tax deadline); Filing due dates for the 2025 tax return — Canada.ca (most people); Filing due dates for the 2025 tax return — Canada.ca (self-employed and tax shelters); Filing due dates for the 2025 tax return — Canada.ca (weekend and holiday rule); Filing due dates for the 2025 tax return — Canada.ca (benefits at risk from late filing); Important dates for RRSPs, HBP, LLP, FHSAs and more — Canada.ca; Line 20800 – RRSP deduction — Canada.ca (contribution window for the 2025 return); Filing and payment due dates for your 2025 T1-OVP return — Canada.ca; Line 48500 – Balance owing — Canada.ca; Line 48500 – Balance owing — Canada.ca (daily compound interest); Interest and penalties on late taxes — Canada.ca (late-filing penalty); Interest and penalties on late taxes — Canada.ca (penalty applies only when tax is owed); Interest and penalties on late taxes — Canada.ca (instalment penalty threshold and relief window); Interest and penalties on late taxes — Canada.ca (cancel or waive requests); Interest rates for the fourth calendar quarter — Canada.ca (prescribed rates, October 1 to December 31, 2026); Required tax instalments for individuals — Canada.ca (who pays and due dates); Required tax instalments — Payment due dates — Canada.ca; Tax software for filing personal taxes (NETFILE) — Canada.ca; Filing and payment due dates — Doing taxes for someone who died — Canada.ca (final return); Filing and payment due dates — Doing taxes for someone who died — Canada.ca (self-employed final return); Filing and payment due dates — Doing taxes for someone who died — Canada.ca (T3 return); Non-residents of Canada — Canada.ca (filing due date); Income Tax Act s. 150(1)(d) — Justice Laws Website (filing due dates for individuals, every year); Income Tax Act s. 150(1)(d)(ii) — Justice Laws Website (June 15 for business income); Income Tax Act s. 248(1) "balance-due day" — Justice Laws Website (payment due date, every year); Income Tax Act s. 146(5) — Justice Laws Website (RRSP premiums deductible up to 60 days after year-end); Filing and payment due dates — Doing taxes for someone who died — Canada.ca (unfiled return for the year before death); Filing and payment due dates — Doing taxes for someone who died — Canada.ca (business on the date of death); Required tax instalments — Payment due dates — Canada.ca (farmers, fishers and deceased persons); Due dates and payment dates — Canada.ca (Canada Groceries and Essentials Benefit, formerly the GST/HST credit); Interest and penalties on late taxes — Canada.ca (interest on reassessed amounts); Filing and payment due dates — Doing taxes for someone who died — Canada.ca (surviving spouse's payment date). In effect from January 1, 2026 to June 15, 2027; checked September 30, 2026.

Late or short instalments are charged instalment interest. A separate instalment penalty is added only if the instalment interest for 2026 is more than $1,000. The same four dates, March 15, June 15, September 15 and December 15, apply each year.

What happens if you file your taxes late in Canada?

The penalty depends on whether you owe tax. The CRA’s late-filing penalty is a percentage of the balance owing on the late return, so a return with a refund or a zero balance attracts no penalty. When there is a balance, the charges are:

Late-filing penalties on a personal tax return

How to read this table: percentages are of the balance owing on the late return. The repeated penalty applies if the CRA charged a late-filing penalty in one of the three previous tax years and sent a demand to file.

PenaltyCharged at oncePlus, per full month lateUp to (months)
Late-filing penalty5%1%12
Repeated late-filing penalty (penalized in one of the 3 prior years and sent a demand to file)10%2%20

Source: Due dates and payment dates — Personal income tax — Canada.ca (filing dates for 2025 taxes); Due dates and payment dates — Canada.ca (TFSA tax deadline); Filing due dates for the 2025 tax return — Canada.ca (most people); Filing due dates for the 2025 tax return — Canada.ca (self-employed and tax shelters); Filing due dates for the 2025 tax return — Canada.ca (weekend and holiday rule); Filing due dates for the 2025 tax return — Canada.ca (benefits at risk from late filing); Important dates for RRSPs, HBP, LLP, FHSAs and more — Canada.ca; Line 20800 – RRSP deduction — Canada.ca (contribution window for the 2025 return); Filing and payment due dates for your 2025 T1-OVP return — Canada.ca; Line 48500 – Balance owing — Canada.ca; Line 48500 – Balance owing — Canada.ca (daily compound interest); Interest and penalties on late taxes — Canada.ca (late-filing penalty); Interest and penalties on late taxes — Canada.ca (penalty applies only when tax is owed); Interest and penalties on late taxes — Canada.ca (instalment penalty threshold and relief window); Interest and penalties on late taxes — Canada.ca (cancel or waive requests); Interest rates for the fourth calendar quarter — Canada.ca (prescribed rates, October 1 to December 31, 2026); Required tax instalments for individuals — Canada.ca (who pays and due dates); Required tax instalments — Payment due dates — Canada.ca; Tax software for filing personal taxes (NETFILE) — Canada.ca; Filing and payment due dates — Doing taxes for someone who died — Canada.ca (final return); Filing and payment due dates — Doing taxes for someone who died — Canada.ca (self-employed final return); Filing and payment due dates — Doing taxes for someone who died — Canada.ca (T3 return); Non-residents of Canada — Canada.ca (filing due date); Income Tax Act s. 150(1)(d) — Justice Laws Website (filing due dates for individuals, every year); Income Tax Act s. 150(1)(d)(ii) — Justice Laws Website (June 15 for business income); Income Tax Act s. 248(1) "balance-due day" — Justice Laws Website (payment due date, every year); Income Tax Act s. 146(5) — Justice Laws Website (RRSP premiums deductible up to 60 days after year-end); Filing and payment due dates — Doing taxes for someone who died — Canada.ca (unfiled return for the year before death); Filing and payment due dates — Doing taxes for someone who died — Canada.ca (business on the date of death); Required tax instalments — Payment due dates — Canada.ca (farmers, fishers and deceased persons); Due dates and payment dates — Canada.ca (Canada Groceries and Essentials Benefit, formerly the GST/HST credit); Interest and penalties on late taxes — Canada.ca (interest on reassessed amounts); Filing and payment due dates — Doing taxes for someone who died — Canada.ca (surviving spouse's payment date). In effect from January 1, 2026 to June 15, 2027; checked September 30, 2026.

Interest is charged on top, compounded daily from the day after the due date until the balance is paid, including amounts that come from a reassessment. The CRA resets its prescribed rates every three months:

CRA prescribed interest rates, October 1 to December 31, 2026

How to read this table: the overdue-taxes rate is interest on unpaid amounts; the late-filing penalty is a separate charge. Rates for 2027 quarters are announced by the CRA shortly before each quarter starts.

InterestAnnual rate
Interest the CRA charges on overdue taxes, CPP contributions and EI premiums7%
Interest the CRA pays individuals on overpayments5%

Source: Due dates and payment dates — Personal income tax — Canada.ca (filing dates for 2025 taxes); Due dates and payment dates — Canada.ca (TFSA tax deadline); Filing due dates for the 2025 tax return — Canada.ca (most people); Filing due dates for the 2025 tax return — Canada.ca (self-employed and tax shelters); Filing due dates for the 2025 tax return — Canada.ca (weekend and holiday rule); Filing due dates for the 2025 tax return — Canada.ca (benefits at risk from late filing); Important dates for RRSPs, HBP, LLP, FHSAs and more — Canada.ca; Line 20800 – RRSP deduction — Canada.ca (contribution window for the 2025 return); Filing and payment due dates for your 2025 T1-OVP return — Canada.ca; Line 48500 – Balance owing — Canada.ca; Line 48500 – Balance owing — Canada.ca (daily compound interest); Interest and penalties on late taxes — Canada.ca (late-filing penalty); Interest and penalties on late taxes — Canada.ca (penalty applies only when tax is owed); Interest and penalties on late taxes — Canada.ca (instalment penalty threshold and relief window); Interest and penalties on late taxes — Canada.ca (cancel or waive requests); Interest rates for the fourth calendar quarter — Canada.ca (prescribed rates, October 1 to December 31, 2026); Required tax instalments for individuals — Canada.ca (who pays and due dates); Required tax instalments — Payment due dates — Canada.ca; Tax software for filing personal taxes (NETFILE) — Canada.ca; Filing and payment due dates — Doing taxes for someone who died — Canada.ca (final return); Filing and payment due dates — Doing taxes for someone who died — Canada.ca (self-employed final return); Filing and payment due dates — Doing taxes for someone who died — Canada.ca (T3 return); Non-residents of Canada — Canada.ca (filing due date); Income Tax Act s. 150(1)(d) — Justice Laws Website (filing due dates for individuals, every year); Income Tax Act s. 150(1)(d)(ii) — Justice Laws Website (June 15 for business income); Income Tax Act s. 248(1) "balance-due day" — Justice Laws Website (payment due date, every year); Income Tax Act s. 146(5) — Justice Laws Website (RRSP premiums deductible up to 60 days after year-end); Filing and payment due dates — Doing taxes for someone who died — Canada.ca (unfiled return for the year before death); Filing and payment due dates — Doing taxes for someone who died — Canada.ca (business on the date of death); Required tax instalments — Payment due dates — Canada.ca (farmers, fishers and deceased persons); Due dates and payment dates — Canada.ca (Canada Groceries and Essentials Benefit, formerly the GST/HST credit); Interest and penalties on late taxes — Canada.ca (interest on reassessed amounts); Filing and payment due dates — Doing taxes for someone who died — Canada.ca (surviving spouse's payment date). In effect from January 1, 2026 to June 15, 2027; checked September 30, 2026.

A worked example, using hypothetical figures: someone owes $2,000 on a 2025 return filed on October 15, 2026. The return is five full months late (May to September), so the late-filing penalty is 10% of the balance, or $200, before interest. Filing on April 30 without paying would have avoided that $200 completely; only interest would have applied.

Late filing also affects money coming in. The CRA uses the return to set the Canada Groceries and Essentials Benefit (formerly the GST/HST credit), the Canada child benefit and related provincial payments, and it names Old Age Security among the benefits a late return can disrupt. The Canada Groceries and Essentials Benefit guide and the OAS guide explain how each one uses the return, and the Canada workers benefit advance payments need the return to reach the CRA before November 1.

What if you cannot pay your taxes by April 30?

File by the deadline anyway. The CRA’s own advice on its penalties page is to file on time even when you cannot pay, because the late-filing penalty is avoided and only interest applies. Then:

  1. Pay what you can by April 30. Interest only runs on the unpaid part. The CRA generally does not charge a difference of $2 or less.
  2. Use one of the CRA’s payment options. The CRA accepts electronic payments, a cheque or debit at a Canadian bank or credit union with a remittance voucher, and cash or debit at a Canada Post outlet (for a fee) with a QR code.
  3. Ask about a payment arrangement. The CRA’s debt collection pages explain how to spread a balance over time. Interest keeps compounding until the balance is paid in full.
  4. Ask for relief if something outside your control happened. The CRA can cancel or waive penalties or interest when circumstances beyond your control prevented you from meeting your tax obligations. Requests have to be made within a 10-year period ending in the calendar year of the request.

What are the tax deadlines for special situations?

Some returns follow different dates. The CRA’s rules for the most common ones:

Tax filing and payment deadlines for special situations

How to read this table: when a filing date moves because of a death, a surviving spouse's balance owing for the previous year is still due April 30 to avoid interest.

SituationFile byPay by
Death between January 1 and October 31April 30 of the following yearSame as filing date
Death between November 1 and December 316 months after the date of deathSame as filing date
Death January 1 to December 15, and the person or their cohabiting spouse was operating a business on the date of deathJune 15 of the following yearPayment due date does not change
Death on or before the previous year's filing due date, with that return not yet filed6 months after the date of death (previous-year return)Same as filing date
Non-resident filing a Canadian returnApril 30 of the year after the tax year (June 15 if the person or their spouse carried on a business in Canada)April 30 of the year after the tax year
Estate or trust (T3 return)90 days after the trust's tax year-endSame as filing date
Tax-shelter businessApril 30 (no June 15 extension)April 30

Source: Due dates and payment dates — Personal income tax — Canada.ca (filing dates for 2025 taxes); Due dates and payment dates — Canada.ca (TFSA tax deadline); Filing due dates for the 2025 tax return — Canada.ca (most people); Filing due dates for the 2025 tax return — Canada.ca (self-employed and tax shelters); Filing due dates for the 2025 tax return — Canada.ca (weekend and holiday rule); Filing due dates for the 2025 tax return — Canada.ca (benefits at risk from late filing); Important dates for RRSPs, HBP, LLP, FHSAs and more — Canada.ca; Line 20800 – RRSP deduction — Canada.ca (contribution window for the 2025 return); Filing and payment due dates for your 2025 T1-OVP return — Canada.ca; Line 48500 – Balance owing — Canada.ca; Line 48500 – Balance owing — Canada.ca (daily compound interest); Interest and penalties on late taxes — Canada.ca (late-filing penalty); Interest and penalties on late taxes — Canada.ca (penalty applies only when tax is owed); Interest and penalties on late taxes — Canada.ca (instalment penalty threshold and relief window); Interest and penalties on late taxes — Canada.ca (cancel or waive requests); Interest rates for the fourth calendar quarter — Canada.ca (prescribed rates, October 1 to December 31, 2026); Required tax instalments for individuals — Canada.ca (who pays and due dates); Required tax instalments — Payment due dates — Canada.ca; Tax software for filing personal taxes (NETFILE) — Canada.ca; Filing and payment due dates — Doing taxes for someone who died — Canada.ca (final return); Filing and payment due dates — Doing taxes for someone who died — Canada.ca (self-employed final return); Filing and payment due dates — Doing taxes for someone who died — Canada.ca (T3 return); Non-residents of Canada — Canada.ca (filing due date); Income Tax Act s. 150(1)(d) — Justice Laws Website (filing due dates for individuals, every year); Income Tax Act s. 150(1)(d)(ii) — Justice Laws Website (June 15 for business income); Income Tax Act s. 248(1) "balance-due day" — Justice Laws Website (payment due date, every year); Income Tax Act s. 146(5) — Justice Laws Website (RRSP premiums deductible up to 60 days after year-end); Filing and payment due dates — Doing taxes for someone who died — Canada.ca (unfiled return for the year before death); Filing and payment due dates — Doing taxes for someone who died — Canada.ca (business on the date of death); Required tax instalments — Payment due dates — Canada.ca (farmers, fishers and deceased persons); Due dates and payment dates — Canada.ca (Canada Groceries and Essentials Benefit, formerly the GST/HST credit); Interest and penalties on late taxes — Canada.ca (interest on reassessed amounts); Filing and payment due dates — Doing taxes for someone who died — Canada.ca (surviving spouse's payment date). In effect from January 1, 2026 to June 15, 2027; checked September 30, 2026.

The estate side of a death, including whether Canada has an inheritance tax and what the final return reports, is covered in the inheritance tax in Canada guide. Newcomers who arrived partway through the year use the normal April 30 date for their first return; the first Canadian tax return guide for newcomers walks through what that return includes. Quebec residents also file a separate provincial return with Revenu Québec, which sets its own rules and is not covered in the tables on this page.

When is the tax deadline for the 2026 tax year?

The 2026 tax year runs from January 1 to December 31, 2026, and the return for it is filed in 2027. Applying the Income Tax Act’s fixed dates:

  • Filing and payment: Friday, April 30, 2027.
  • Self-employed filing: Tuesday, June 15, 2027, with payment still due April 30, 2027.
  • RRSP contributions for 2026: by Monday, March 1, 2027.
  • Instalments toward 2026 tax: March 15, June 15, September 15 and December 15, 2026, as published by the CRA.

The CRA announces the NETFILE opening date for each new filing season; for 2025 returns it opened on February 23, 2026. This page is updated when the CRA posts its pages for the 2026 return, and any change shows in the tables at the top.

How do you file before the deadline?

Most people file online through NETFILE with CRA-certified tax software, which also shows the balance owing or refund before the return is sent. Free certified options exist, and the guide to free tax software in Canada compares them; the Wealthsimple Tax review looks at one pay-what-you-want option in detail.

Before filing, three checks save most corrections later:

  1. Match every slip. Certified software can import the slips the CRA already has on file; compare them with the slips received by mail or email before sending the return.
  2. Check the RRSP deduction limit on the latest notice of assessment before claiming RRSP contributions.
  3. Estimate the balance early. The Canada tax brackets for 2026 show the rate that applies to each extra dollar of income, and the capital gains tax calculator estimates the tax on investments sold during the year.

Common mistakes with Canadian tax deadlines

  • Treating June 15 as the payment date. It is a filing extension only. Tax owed by the self-employed is due April 30.
  • Not filing because you cannot pay. Filing late adds a penalty on top of interest; filing on time without paying adds only interest.
  • Not filing because income was low or you expect a refund. There is no penalty, but benefits and credits based on the return can stop until it is assessed.
  • Missing the RRSP cut-off. A contribution made after the 60-day window counts toward the next tax year, not the one being filed.
  • Assuming the weekend rule applies to everything. It moves a due date only when that date itself is a Saturday, Sunday or CRA-recognized holiday.
  • Ignoring instalment reminders. Skipping instalments leads to instalment interest, even if the full balance is paid on April 30.
  • Filing a deceased person’s return on the normal schedule. Deaths in November and December get a 6-month window instead.

Tax deadlines sit alongside the CRA’s payment calendar. The CRA payment dates for 2026 list every benefit deposit the return feeds into, and the Canada child benefit payment dates cover the monthly family payment that depends on both spouses filing on time.

Frequently asked questions

When is the tax deadline in Canada for 2026?

For the 2025 tax year, the return was due on or before Thursday, April 30, 2026 for most people, and any balance owing had to be paid by the same day. Self-employed people and their spouse or common-law partner had until Monday, June 15, 2026 to file, but still had to pay by April 30. A return filed after those dates can still be filed, but a late-filing penalty applies when tax is owed.

When are taxes due in Canada each year?

Personal income taxes are due on April 30 of the year after the tax year, which is the CRA tax deadline for both filing and paying for most people. The date comes from the Income Tax Act, so it repeats every year: April 30, 2026 for the 2025 tax year and April 30, 2027 for the 2026 tax year. Only the filing date moves, to June 15, for the self-employed and their cohabiting spouse.

Is the tax deadline April 30 or June 15?

Both, depending on the person. April 30 is the filing deadline for most people and the payment deadline for everyone. June 15 is a filing-only extension for anyone who carried on a business in the year, and for their cohabiting spouse or common-law partner, unless the business spending was mainly tax-shelter investments. A self-employed person who owes tax and pays in June is charged interest from May 1.

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

For the 2025 tax year, self-employed people had to file by June 15, 2026 and pay any balance owing by April 30, 2026. The same June 15 filing date applies to a spouse or common-law partner who lived with them, even if that spouse is an employee. For the 2026 tax year, the Income Tax Act rules point to a filing date of June 15, 2027 and a payment date of April 30, 2027.

When is the tax deadline in 2027 for the 2026 tax year?

The Income Tax Act sets the filing date for individuals as April 30 of the following year, and June 15 for people with business income, so the 2026 return is due April 30, 2027, a Friday, or June 15, 2027 for the self-employed. Payment is due April 30, 2027 for everyone. The CRA normally posts its page for the new filing season in January, and this page is updated when it does.

What happens if you file your taxes late in Canada?

If you owe tax, the CRA charges a late-filing penalty of 5% of the balance owing plus 1% for each full month the return is late, up to 12 months, and daily compound interest on the unpaid amount. The penalty doubles to 10% plus 2% a month, for up to 20 months, for people who were charged a late-filing penalty in one of the three previous years and received a demand to file. Late filing can also pause benefit payments.

Is there a penalty for filing late if you get a refund?

No late-filing penalty applies when there is no balance owing, because the penalty is a percentage of the tax owed. The CRA says a penalty is charged if you file after the due date and owe tax. Filing late still has a cost: the refund arrives later, and the CRA may pause or stop benefit and credit payments such as the Canada child benefit and the Canada Groceries and Essentials Benefit (formerly the GST/HST credit) until the return is assessed.

What if you cannot pay your taxes by April 30?

File the return by the deadline anyway. The CRA's advice is to file on time even when you cannot pay, because that avoids the late-filing penalty; only interest then applies to the unpaid balance. Interest compounds daily from May 1. For October to December 2026 the CRA's rate on overdue taxes is 7%. The CRA's debt collection pages explain payment arrangements for people who need time to pay.

What if April 30 falls on a weekend?

When a due date falls on a Saturday, Sunday or public holiday recognized by the CRA, a return is on time if the CRA receives it, or it is postmarked, by the next business day, and a payment is on time if it is received on the first business day after the due date. April 30 was a Thursday in 2026 and is a Friday in 2027, so neither year needs the rule.

When is the RRSP deadline for the 2026 tax year?

The CRA's published RRSP deadline was March 2, 2026 for contributions deducted on the 2025 return. For the 2026 return, the Income Tax Act allows contributions made up to 60 days after the end of the year, which is Monday, March 1, 2027. The CRA had not posted that date on September 30, 2026. The RRSP deadline guide on this site covers contribution room and over-contribution rules.

When can you start filing your taxes online?

The CRA opened NETFILE for 2025 returns on Monday, February 23, 2026 at 6:00 a.m. Eastern time, and it stays open until Friday, January 29, 2027. NETFILE also accepts initial returns for 2018 to 2024, so an older unfiled return can still be sent online. Filing needs certified tax software; several free options exist. The CRA announces the opening date for 2026 returns in early 2027.

How much can you owe before paying tax instalments?

The CRA may ask you to pay instalments toward 2026 tax if your net tax owing is more than $3,000, or $1,800 in Quebec, for 2026 and for either 2025 or 2024. That usually happens to self-employed people, landlords, investors and retirees whose income has no tax withheld. The CRA sends instalment reminders, and the instalment penalty only applies if instalment interest for 2026 is more than $1,000.

What is the tax deadline for someone who died?

For a person who died between January 1 and October 31, the final return and payment are due April 30 of the following year. For a death between November 1 and December 31, both are due 6 months after the date of death. If the person, or a spouse living with them, was operating a business on the date of death, the filing date moves to June 15 of the following year for deaths up to December 15, but the payment date does not change.

Rules, rates and sources

Last verified
Next scheduled check
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Canadian personal income tax deadlines — 2025 tax year (filed in 2026), 2026 instalments, rules for the 2026 tax year, penalties and special cases January 1, 2026 to June 15, 2027 September 30, 2026

Official sources

How we check figures: our methodology and editorial policy.

General information for education, not financial, tax, legal or immigration advice. Rules change — confirm anything you act on with the official source or a licensed professional (for immigration, a lawyer or a licensed consultant registered with the College of Immigration and Citizenship Consultants).