Key due dates below is a general guide focusing on Personal Taxes, RRSP Contributions, Payroll Remittances, Corporate Tax, and HST/GST for the 2025 tax year and 2026 filing deadlines, with specific attention to the various payroll remittance schedules.
1. Personal Tax Due dates: April 30, 2026: Deadline for most individual tax returns and payment of any balance owing. June 15, 2026: Deadline for self-employed individuals and their spouses/partners to file tax returns. (Any balance owing is still due by April 30, 2026.)
2. RRSP Contribution Deadline: March 2, 2026: Last day to contribute to an RRSP for the 2025 tax year. (February 28 falls on a weekend in 2026, therefore the deadline extends to the next business day.)
3. Payroll Remittance Due Dates: Quarterly Remittances: Due on the 15th of the month following the end of each quarter (April 15, July 15, October 15, January 15) Accelerated Remitter – Threshold 1: Due on the 10th day of the month following the month the payroll was processed. Accelerated Remitter – Threshold 2: Due within 3 business days after the day the payroll is processed. Regular Remittances: Due on the 15th of the month following the month the payroll was processed.
4. Corporate Tax Due Dates: T2 Return: Generally due six months after the end of the corporation’s fiscal year. Balance Owing: Must be paid no later than two months after the end of the tax year (three months for eligible small businesses).
5. HST/GST Due Dates: Monthly Filers: Due by the end of the following month for each reporting period. Quarterly Filers: Due one month after the end of the reporting quarter. Annual Filers: Due three months after the fiscal year-end for the return. If the expected balance owing exceeds $3,000, instalments should generally be paid in advance during the year.
It is always recommended to consult CRA or with a tax professional to confirm the exact dates applicable to your situation and to account for any legislative or administrative changes. This schedule provides a general framework, and individual circumstances may vary.
