2026 Tax Deadlines Every Canadian Business Owner Needs to Know
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Running a business in Canada means staying on top of multiple tax deadlines throughout the year. Missing a filing or payment deadline can result in interest, penalties, and unnecessary CRA scrutiny.

At ST Accounting, CPA, we work with Canadian business owners, corporations, and self-employed professionals to ensure tax compliance and proactive planning. Below is a clear breakdown of the most important 2026 tax deadlines, along with practical guidance to help you stay ahead.

Corporate Income Tax (T2) Deadlines

T2 filing deadline

  • Six months after your corporation’s fiscal year-end

Example:
If your year end is December 31, 2025, your T2 return must be filed by June 30, 2026.

Corporate tax payment deadline

  • Two months after year-end for most corporations
  • Three months after year-end for eligible Canadian-controlled private corporations (CCPCs)

Filing on time does not stop interest from accruing if taxes are unpaid.

Personal Tax Deadlines for Business Owners and Self-Employed Individuals

T1 filing deadlines

  • April 30, 2026 – Individuals
  • June 15, 2026 – Self-employed individuals and their spouses/common-law partners

Tax payment deadline

  • April 30, 2026 (applies to everyone)

Even if you qualify for the June 15 filing deadline, any balance owing must be paid by April 30 to avoid interest.

 

GST/HST Filing and Payment Deadlines

GST/HST deadlines depend on your assigned filing frequency.

Annual filers

  • Return due: Three months after fiscal year-end
  • Payment due:
  • Three months after year-end (most businesses)
  • April 30 for certain individuals and partnerships with December 31 year-ends

Quarterly and monthly filers

  • Return and payment due: One month after the reporting period

Late or incorrect GST/HST filings are a common reason for CRA audits.

Payroll Deadlines (T4, T5, and Source Deductions)

T4 and T5 slips

  • Due February 28, 2026

This includes:

  • T4 slips for employees
  • T5 slips for dividends and certain investment income

Payroll remittances

  • Due monthly, quarterly, or on an accelerated schedule, depending on CRA classification

Payroll penalties can be severe, even for small delays.

 Tax Installment Deadlines

You may be required to make tax installments in 2026 if you owed more than CRA thresholds in prior years.

Common installment dates

  • Individuals: March 15, June 15, September 15, December 15
  • Corporations: Monthly or quarterly

Failing to pay installments on time can result in interest and penalties, even if your return is filed on time.

Other Important Business Filings

Depending on your business structure and industry, additional filings may apply:

  • Workers’ compensation filings
  • Trust returns (T3)
  • Industry-specific taxes and levies

These are often overlooked and should be reviewed annually.

How ST Accounting, CPA Helps Business Owners Stay Compliant

To stay ahead in 2026, we recommend:

  • Maintaining accurate, up-to-date bookkeeping
  • Reviewing tax obligations before deadlines
  • Planning shareholder compensation early
  • Addressing cross-border or complex tax matters well in advance

 

Download: 2026 Canadian Business Tax Deadline Checklist

To help you stay organized, we’ve created a free, printable 2026 Tax Deadline Checklist covering:

  • Corporate tax deadlines
  • Personal and self-employed tax dates
  • GST/HST filing schedules
  • Payroll and installment due dates

Need Help with Your 2026 Tax Planning?

Staying compliant is easier with the right support. Whether you need help with corporate taxes, personal filings, GST/HST, payroll, or bookkeeping, our firm is here to help.

???? Contact ST Accounting, CPA
Email: info@staccounting.ca

We work with Canadian businesses and individuals, including those with cross-border Canada – U.S. tax considerations.