2026 Canada Tax & Compliance Calendar
Key dates for Canadian GST/HST filings, T2 corporate tax, payroll remittances, luxury tax, and digital services tax in 2026.
January 2026
Payroll Source Deductions Remittance (Accelerated)
Remittance of CPP, EI, and income tax deductions for the first half of January (accelerated remitters).
February 2026
T4/T4A Information Return Deadline
Employers must issue T4 and T4A slips to employees and file with CRA for 2025.
March 2026
Q4 2025 GST/HST Return Due (Quarterly Filers)
GST/HST return and payment for quarter ended December 31, 2025 due for quarterly filers.
Q1 2026 GST/HST Return Due (Quarterly Filers)
GST/HST return and payment for quarter ended March 31, 2026 due for quarterly filers.
April 2026
Individual Income Tax Return (T1) Due
T1 income tax return filing deadline for 2025 tax year. Balance owing also due.
June 2026
Self-Employed Tax Return & Q2 GST/HST
T1 filing deadline for self-employed individuals and their spouses. Q2 2026 GST/HST return due for quarterly filers.
T2 Corporate Tax Return Due (Dec Year-End)
T2 corporate income tax return due for corporations with December 31, 2025 year-end. Payment due in instalments.
July 2026
Q3 2026 GST/HST Return Due (Quarterly Filers)
GST/HST return and payment for quarter ended June 30, 2026 due for quarterly filers.
September 2026
Q3 GST/HST & Luxury Tax Return Due
GST/HST return for quarter ended September 30, 2026. Underused Housing Tax (UHT) annual return also due.
December 2026
Payroll Year-End Remittance Deadline
Employer's annual return of remittances due. Year-end payroll processing begins.
Digital Services Tax (DST) Reporting
Canadian Digital Services Tax annual filing for large digital companies with Canadian revenue exceeding thresholds.
Primary Sources
- https://www.canada.ca/en/revenue-agency.html
- https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/gst-hst-businesses.html
- https://www.canada.ca/en/revenue-agency/services/forms-publications/forms/t2.html