Canadian Tax Filing Deadlines

Filing a return and paying the tax are separate obligations. This guide identifies the ordinary deadlines for 2025 personal tax returns filed in 2026 and explains where other filing dates depend on your circumstances.

Information checked October 22, 2026. The ordinary 2026 personal deadlines below have passed. Confirm exceptions and any CRA updates for your situation using the linked guidance.

2025 personal income tax returns

The later self-employed filing date does not generally extend the payment date. If you need help preparing a return, see our personal T1 tax preparation service. For business or commission income, start with self-employed tax preparation. Special circumstances can change a deadline. Check the CRA’s personal income tax dates before relying on a date.

Missed a filing date?

Make a list of the missing years, gather assessments and CRA correspondence, and identify the income sources for each year. A missing return, an adjustment to a filed return and an unpaid tax balance are different issues. We can review the preparation work needed for overdue and unfiled tax returns. Filing does not automatically cancel penalties or interest.

Corporations: the year-end matters

A T2 return is generally due within six months of the corporation’s tax year-end. The balance of corporate tax is generally due two months after year-end; some Canadian-controlled private corporations qualify for three months. Instalments may also be required. Confirm the T2 filing date and the separate corporate payment dates. Our corporate tax preparation page lists the records to gather.

Final T1 and estate T3 deadlines

A final return’s deadline depends on the date of death and other facts, including self-employment. Estate T3 timing uses the relevant estate or trust reporting period. Do not use the ordinary personal deadline without checking the circumstances. Consult the CRA’s filing and payment dates after a death, then tell us the date of death, your role and any outstanding years. See our final T1 service and estate T3 service.

GST/HST and non-resident returns

GST/HST dates depend on the reporting period and other details; they are separate from income tax. Non-resident elections and withholding reporting have their own conditions and deadlines. Bring the account information, prior filings and any election or approval records. See GST/HST return preparation and non-resident Canadian filings for scope and CRA references.

Planning for another tax year?

This page’s dated table is for 2025 returns filed in 2026. It is not a calendar for 2026 returns filed in 2027. Check the CRA’s current dates for the year you need, and mention any response deadline in your first inquiry. You can start gathering records now with our printable tax document checklist.