Canadian Tax Deadlines 2025–2026
Every CRA-enforced date for the 2024 tax year (filed in 2025) and the start of 2026, with weekend adjustments. Self-employed people have a June filing deadline — but the payment date is still April 30, with interest accruing the next day.
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January 2025
Jan 1
New tax year begins
TFSA limit $7,000; indexed personal amounts apply.
Jan 15
December 2024 payroll remittance due
Regular monthly remitter.
Jan 30
Prescribed-rate loan interest deadline
Interest on family-loan splitting strategies (ITA s. 74.5).
February 2025
Feb 17
January 2025 payroll remittance
Feb 15 is a Saturday — bumped to next business day.
Feb 28
T4 / T4A / T5 / RL-1 slips for 2024
To recipients and CRA. Penalty $25/day per slip (min $100, max $7,500).
March 2025
Mar 3
2024 RRSP contribution deadline
Mar 1 fell on a Saturday — bumped to Monday Mar 3. ITA s. 146(5).
Mar 15
Q1 2025 personal instalment
Required if net tax owing > $3,000 ($1,800 QC) in 2 of last 3 years.
Mar 17
February 2025 payroll remittance
Mar 15 = Saturday.
Mar 31
T3 trust return (Dec 31 year-end)
Bare-trust reporting in effect for some trusts.
April 2025
Apr 15
March 2025 payroll remittance
Apr 30
2024 T1 balance-due date — EVERYONE
Interest accrues from May 1, including for self-employed filers.
Apr 30
T1 filing deadline (non-self-employed)
Late-filing penalty kicks in if balance owing.
May – June 2025
May 1
Interest starts on unpaid 2024 balances
Compounded daily at CRA prescribed rate.
Jun 16
Self-employed 2024 T1 FILING deadline
Jun 15 fell on a Sunday — bumped to Monday Jun 16. Payment was still due Apr 30.
Jun 16
Q2 2025 personal instalment
Jun 30
T2 return — Dec 31 year-end corporations
6 months after fiscal year-end (ITA s. 150(1)(a)).
July – September 2025
Jul 15
June payroll remittance
Aug 15
July payroll remittance
Sep 15
Q3 2025 personal instalment + August payroll
October – December 2025
Oct 15
September payroll remittance
Nov 17
October payroll remittance
Nov 15 = Saturday.
Dec 15
Q4 2025 instalment + November payroll
Dec 31
Year-end planning cutoffs
Charitable donations, capital-loss selling, RRSP withdrawals counted in 2025.
Early 2026 (2025 tax year)
Jan 30, 2026
Prescribed-rate loan interest
Mar 2, 2026
2025 RRSP contribution deadline
Mar 1, 2026 = Sunday → bumped to Monday Mar 2.
Mar 2, 2026
T4 / RL-1 slips for 2025
Feb 28, 2026 = Saturday → bumped.
Apr 30, 2026
2025 T1 payment deadline (all)
Jun 15, 2026
Self-employed 2025 T1 filing deadline
Jun 15, 2026 falls on a Monday.
Penalty & interest reference
| Offence | Penalty / rate |
|---|---|
| Late T1 filing (with balance owing) | 5% + 1%/month (max 12). Repeat offence within 3 yrs after demand: 10% + 2%/month (max 20). ITA s. 162(1)–(2). |
| Late T4 / T4A slips | $25/day per slip, min $100, max $2,500. ITA s. 162(7.01). |
| Late payroll remittance | 3% (1–3 days), 5% (4–5), 7% (6–7), 10% (8+ days); 20% for repeat. ITA s. 227(9). |
| Late T2 corporate return | 5% of unpaid + 1%/month (max 12). ITA s. 162(1). |
| Interest on tax debts | 8% Q2 2025; 7% Q3 2025 — prescribed-rate, compounded daily, non-deductible. |
| Gross negligence (false statement) | 50% of understated tax / overstated credits. ITA s. 163(2). |
Corporate (T2) deadlines
- T2 return: 6 months after fiscal year-end (ITA s. 150(1)(a)).
- T2 balance: 2 months after year-end — or 3 months for an eligible CCPC claiming the SBD with prior-year taxable income ≤ $500k (associated group ≤ $500k). ITA s. 157(1).
- Worked example: Dec 31, 2024 year-end → file by Jun 30, 2025; pay by Feb 28, 2025 (general) or Mar 31, 2025 (eligible CCPC).
- Corporate instalments: monthly (or quarterly for eligible CCPCs).
Provincial tweaks
- Québec: file two returns on the same dates — T1 to CRA and TP-1 to Revenu Québec. Instalment threshold is $1,800 net tax owing in 2 of last 3 years.
- Alberta corporate tax (AT1): separate return, same 6-month filing window.
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