Practical tools for Canadian small businesses.
A CRA deadline calendar and links we'd recommend to any owner trying to stay on top of compliance.
April 2026
CRA deadlines
Apr 30 · Personal tax
T1 filing deadline · self-employed has until Jun 15.
CRA deadline tracker
A snapshot of the major Canadian tax and information-return deadlines, grouped by business type. Always confirm against your specific filing requirements.
Partnerships & sole proprietors
Key dates for unincorporated businesses — including GST/HST, payroll, and information returns if you have employees.
| Date | Filing | Category | Notes |
|---|---|---|---|
| Jun 15 | Annual GST/HST return — self-employed | sales tax | Self-employed individuals with a December 31 fiscal year-end file their annual GST/HST return by June 15 — but any balance owing is still due April 30. |
| Quarterly | Quarterly GST/HST remittance | sales tax | Due one month after each fiscal quarter for quarterly filers. |
| 15th of each month | Monthly source deductions | payroll | CPP, EI, and income tax withheld from employees — due the 15th of the month after pay period. |
| Jan 15 | December monthly payroll remittance | payroll | Regular remitter source deductions for December are due by the 15th of January. |
| Feb 28 / 29 | T4 / T4A / T5 slips filing deadline | info return | Information returns to CRA and copies to recipients. Late filing penalties apply per slip. |
Corporations
Key dates for incorporated businesses — including the T2 return, GST/HST, payroll, and information returns.
| Date | Filing | Category | Notes |
|---|---|---|---|
| 6 months after FYE | Corporate T2 return filing | corporate tax | T2 corporate income tax return. Balance owing is due 2–3 months after year-end depending on CCPC status. |
| 3 months after FYE | Annual GST/HST return | sales tax | Annual filers file their GST/HST return and remit any balance owing three months after their fiscal year-end. |
| Quarterly | Quarterly GST/HST remittance | sales tax | Due one month after each fiscal quarter for quarterly filers. |
| 15th of each month | Monthly source deductions | payroll | CPP, EI, and income tax withheld from employees — due the 15th of the month after pay period. |
| Jan 15 | December monthly payroll remittance | payroll | Regular remitter source deductions for December are due by the 15th of January. |
| Feb 28 / 29 | T4 / T4A / T5 slips filing deadline | info return | Information returns to CRA and copies to recipients. Late filing penalties apply per slip. |
| Mar 31 | T3 / NR4 returns | info return | Trust returns and non-resident slips for the prior calendar year. |
CRA tools we recommend bookmarking
CRA — My Business Account
Manage your business tax accounts, file returns, and view balances.
CRA — Represent a Client
How we access your CRA account on your behalf.
GST/HST registration thresholds
Know when you're required to register, collect, and remit.
CRA — Records you must keep
What to keep, how long to keep it, and why.
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