Self-Employed Tax Calendar 2025-2026

A month-by-month calendar of every CRA deadline for Canadian self-employed people, sole proprietors, CCPC owners, and employers. Includes T1 filing + payment deadlines, quarterly instalments (March 15, June 15, September 15, December 15), monthly payroll remittances, T4/RL-1 slip deadlines, RRSP contribution cutoffs, T2 corporate deadlines, and GST/HST quarterly returns. All dates are weekend-adjusted for 2025-2026 — the 2024 RRSP deadline was March 3, 2025 (not March 1), and the 2024 self-employed filing deadline was June 16, 2025 (not June 15). Available as on-page copyable text and as an ICS file you can import into your phone calendar. Includes a Quebec section for dual-filing Revenu Québec deadlines.

Last reviewed: May 26, 2026

Guidance, not advice. We explain the rules, we don't assess your situation. Always seek financial or tax advice from your accountant, or contact CRA. Read our editorial scope →

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Download ICS Calendar

ICS, calendar file for Outlook, Google Calendar, Apple Calendar

What it contains

Full month-by-month calendar for January 2025 through June 2026 covering: T1 filing + payment for individuals and self-employed; quarterly income tax instalments with corrected weekend dates; monthly payroll remittance deadlines (15th, weekend-adjusted); T4/T4A/T5/RL-1 slip deadlines; RRSP + TFSA contribution deadlines; T2 corporate filing + payment; GST/HST quarterly return deadlines; T3 trust returns; prescribed-rate loan interest deadlines. Separate Quebec section covering Revenu Québec dual-filing for: TP-1 provincial return, QPP/QPIP, QST, provincial instalment payments. Penalty reference table for every deadline type. Not financial advice — seek advice from a professional for your specific situation.

How to use it

Import the ICS file into your phone calendar

Download the .ics file and open it on your phone — it will prompt you to add events to Google Calendar, Apple Calendar, or Outlook. Each deadline appears as an all-day event with a 1-week advance reminder. Events include a description of what's due and the penalty for missing it. Quebec filers: the ICS includes both federal (CRA) and provincial (Revenu Québec) deadlines, labelled [QC] in the summary.

Use the on-page text as a quick reference

The full calendar is displayed on-page with copyable text. Bookmark this page or copy the calendar into your own planner. All dates are weekend-adjusted — trust these dates over generic 'March 1' or 'June 15' references you'll find elsewhere.

Set your own reminders for the 4 critical dates

The 4 dates that catch the most self-employed Canadians: (1) April 30 — TAX PAYMENT deadline, interest starts May 1 even if your filing deadline is June 15; (2) March 15 — first quarterly instalment if you owe >$3,000; (3) RRSP deadline — 60 days after Dec 31, weekend-adjusted each year; (4) February 28 — T4/RL-1 slips if you have employees.

Copy the letter text

Prefer not to download? Copy the text below and paste into your own document.

CANADIAN SELF-EMPLOYED TAX CALENDAR 2025-2026
  All dates weekend-adjusted. Verify current-year dates at canada.ca.

  === JANUARY 2025 ===
  Jan 1    New tax year begins. TFSA limit $7,000. Indexed amounts effective.
  Jan 15   December 2024 payroll remittance due (regular remitters).
  Jan 30   Prescribed-rate loan interest payment deadline (for 2024 loans).

  === FEBRUARY 2025 ===
  Feb 17   January 2025 payroll remittance (Feb 15 = Saturday).
  Feb 28   T4, T4A, T5, T5018 slips for 2024 tax year due.
  Feb 28   Quebec: RL-1, RL-3 slips for 2024 due to Revenu Québec.

  === MARCH 2025 ===
  Mar 3    *** 2024 RRSP CONTRIBUTION DEADLINE *** (60th day = Sat Mar 1 → Mon Mar 3).
  Mar 15   First 2025 income tax instalment (CRA).
  Mar 15   Quebec: First 2025 provincial instalment (Revenu Québec — SEPARATE payment).
  Mar 17   February 2025 payroll remittance (Mar 15 = Saturday).
  Mar 31   T3 trust return for Dec 31 year-end trusts.

  === APRIL 2025 ===
  Apr 15   March 2025 payroll remittance.
  Apr 30   *** 2024 T1 TAX PAYMENT DEADLINE *** Interest starts May 1 on unpaid amounts.
  Apr 30   T1 filing deadline for employees and non-self-employed.
  Apr 30   First GST/HST instalment (if prior-year net GST/HST >$3,000).

  === MAY 2025 ===
  May 1    Interest begins accruing on all unpaid 2024 income tax balances.
  May 15   April 2025 payroll remittance.

  === JUNE 2025 ===
  Jun 16   *** 2024 SELF-EMPLOYED T1 FILING DEADLINE *** (Jun 15 = Sunday → Mon Jun 16).
  NOTE: Payment was still due April 30. Late-filing penalty starts Jun 17.
  Jun 16   Second 2025 income tax instalment.
  Jun 16   Quebec: Second 2025 provincial instalment.
  Jun 16   June payroll remittance (Jun 15 = Sunday).
  Jun 30   T2 corporate return for Dec 31, 2024 year-end.

  === JULY 2025 ===
  Jul 15   June 2025 payroll remittance.
  Jul 31   Second GST/HST instalment (if applicable).

  === AUGUST 2025 ===
  Aug 15   July 2025 payroll remittance.

  === SEPTEMBER 2025 ===
  Sep 15   Third 2025 income tax instalment.
  Sep 15   Quebec: Third 2025 provincial instalment.
  Sep 15   August 2025 payroll remittance.

  === OCTOBER 2025 ===
  Oct 15   September 2025 payroll remittance.
  Oct 31   Third GST/HST instalment (if applicable).

  === NOVEMBER 2025 ===
  Nov 17   October 2025 payroll remittance (Nov 15 = Saturday).

  === DECEMBER 2025 ===
  Dec 15   Fourth 2025 income tax instalment.
  Dec 15   Quebec: Fourth 2025 provincial instalment.
  Dec 15   November 2025 payroll remittance.
  Dec 31   Year-end planning cutoffs: charitable donations, TFSA withdrawals, capital gain/loss realisation.

  === JANUARY 2026 ===
  Jan 15   December 2025 payroll remittance.
  Jan 30   Prescribed-rate loan interest payment deadline (for 2025 loans).
  Jan 31   Fourth GST/HST instalment (if applicable).

  === FEBRUARY 2026 ===
  Feb 28   T4, T4A, T5, T5018 slips for 2025 tax year.
  NOTE: Feb 28 = Saturday → slips accepted Mon Mar 2.
  Feb 28   Quebec: RL-1, RL-3 slips for 2025.

  === MARCH 2026 ===
  Mar 2    *** 2025 RRSP CONTRIBUTION DEADLINE *** (Mar 1 = Sunday → Mon Mar 2).
  Mar 16   First 2026 income tax instalment (Mar 15 = Sunday).

  === APRIL 2026 ===
  Apr 30   2025 T1 tax payment deadline.
  Apr 30   T1 filing deadline (non-self-employed).

  === MAY-JUNE 2026 ===
  Jun 15   2025 self-employed T1 filing deadline.
  Jun 15   Second 2026 income tax instalment.
  Jun 30   T2 corporate return for Dec 31, 2025 year-end.

  === PENALTY REFERENCE ===

  Late T1 filing (with balance):     5% of balance + 1%/month (max 12 months)
  Repeat offender: 10% + 2%/month (max 20 months)
  Late T4/T4A slips:                  $25/day, min $100, max $2,500
  Late payroll remittance:            3% (1-3 days), 5% (4-5 days), 7% (6-7 days),
  10% (8+ days), 20% (repeat offender)
  Late T2 corporate:                  5% of unpaid + 1%/month (max 12 months)
  Interest on tax debts:              8% (Q2 2025), 7% (Q3 2025) — compounded daily

  === QUEBEC DUAL-FILING NOTES ===

  Quebec residents file BOTH a federal T1 (to CRA) AND a provincial TP-1 (to Revenu Québec).
  Instalment payments must be made SEPARATELY: federal to CRA, provincial to Revenu Québec.
  Common mistake: paying CRA but forgetting Revenu Québec → provincial interest accrues.
  QPP contributions are higher than CPP (6.4% vs 5.95% each side for 2025).
  QPIP (Quebec Parental Insurance Plan): ~0.494% employee, ~0.692% employer.
  QST registration is SEPARATE from GST — register with Revenu Québec.