Tax Deadline Canada 2026: Filing and Payment Dates

Personal Tax Filing Deadlines

The Canadian tax deadline for the 2025 tax year is April 30, 2026. Filing and paying are separate deadlines: the self-employed get extra time to file, but not to pay.

The deceased rows are for the final return; filing taxes for a deceased person covers what else an executor files.

If you are filing close to a deadline, NETFILE vs paper filing compares how quickly each method reaches the CRA. For balances owing, see how to pay CRA online.

Key Tax Dates 2026

The RRSP contribution deadline for the tax year has its own page: is it too late to contribute to an RRSP gives the exact date and which contributions count. Moves tied to the end of the calendar year are in the year-end tax planning checklist.

Filing Late

If you owe tax and file after the deadline, the CRA charges a late-filing penalty of 5% of the balance owing plus 1% for each month late (up to 12 months), with a separate penalty schedule for repeat late filers; what happens if you don’t file your taxes has the full rules and worked examples. Interest also accrues on unpaid taxes at the CRA prescribed rate (currently 7%).

If you’re owed a refund, there’s no penalty for filing late, and you have up to 10 years to claim it. Benefits such as the Canada Groceries and Essentials Benefit (formerly the GST/HST credit) and the Canada Child Benefit still need a filed return.

Self-Employed Filing

If you or your spouse/partner are self-employed, you have until June 15, 2026 to file. However, any taxes owed must still be paid by April 30 to avoid interest charges.

Self-employed income includes:

• Freelance or contract work
• Business income
• Commission income (if not an employee)
• Professional income (doctors, lawyers, accountants)

Filing Before the Deadline

Most people file through NETFILE-certified software, some hire a professional, and lower-income filers can use a free community volunteer tax clinic. The guide to filing a tax return in Canada walks through the documents and steps, and when to hire an accountant vs doing your taxes yourself compares the costs of paying for help.

If You Can’t Pay by April 30

Filing on time avoids the late-filing penalty even when you can’t pay, and paying part of the balance reduces the interest. What to do if you can’t pay your taxes covers CRA payment arrangements and the other options.

Tax Instalment Due Dates

Some people pay tax in quarterly instalments during the year instead of in one April payment, due March 15, June 15, September 15 and December 15. Tax instalments in Canada explains who has to pay them and how the amounts are worked out.

Business Tax Deadlines

For those with corporate income or business income, additional deadlines apply:

For most employees, the April 30 deadline is the one that applies. For self-employed individuals and business owners, the calendar above has several more dates.

Related Resources

• Income Tax Calculator
• Self-Employed Tax Calculator