2026 Tax Deadlines: Quarterly and Annual Schedules

Never Miss a Payment: 2026 Filing Calendar

Missing a CRA deadline leads to automatic interest and penalties. Mark these dates in your 2026 calendar.

1. Quarterly Filers (Most Common)

Deadlines are one month after the end of the reporting period:

• Q1 (Jan-Mar): Due April 30, 2026
• Q2 (Apr-Jun): Due July 31, 2026
• Q3 (Jul-Sep): Due October 31, 2026
• Q4 (Oct-Dec): Due January 31, 2027

2. Annual Filers (General Rule)

For most annual filers, both return and payment are due 3 months after fiscal year-end.

3. Annual Filers (Special Rule for Certain Individuals)

If you are an individual with a December 31 fiscal year-end and business income for income-tax purposes:

• Return Due: June 15, 2026
• Payment Due: April 30, 2026

4. Monthly Filers

Due by the end of the month following the reporting period (e.g., January's return is due February 28).

The "Weekend Rule"

If a deadline falls on a Saturday, Sunday, or a public holiday recognized by the CRA, your return is considered on time if it is received on the next business day.

Check filing-period totals with the Canada GST/HST calculator →

FAQ: Deadlines

Can I change my filing frequency?

Yes, you can request a change through My Business Account if your revenue stays within the CRA's allowable limits for that frequency.

What is the penalty for late filing?

The penalty is 1% of the amount owing, plus 25% of that 1% for each month the return is late (up to 12 months).

Source

• CRA: When to file and pay your GST/HST