The holidays are behind us and it’s time to get back to business. Starting 2026 on the right foot means getting your tax schedule sorted early — missed deadlines can mean penalties, interest charges, and unnecessary stress. Here are the key tax deadlines you need to know for 2026.
Tax Deadlines for Corporations
T4 — Statement of Remuneration Paid
Employers must file a T4 information return and distribute slips to all employees by February 28, 2026. Because that date falls on a Saturday this year, the deadline is extended to Monday, March 2, 2026. Late filing or distribution can result in penalties.
T5 — Return of Investment Income
The T5 return reports investment income such as dividends and interest. The deadline is also March 2, 2026. Slips must be distributed to recipients by this date to avoid penalties.
NR4 — Amounts Paid to Non-Residents of Canada
If your corporation paid amounts to non-residents — such as dividends, interest, royalties, or management fees — you may need to file an NR4 return. The deadline is March 31, 2026.
Corporate Tax Returns
Your T2 return is due no later than six months after the end of your fiscal year. If the due date falls on a weekend or public holiday, it moves to the next business day.
Tax Owing and Installments
The balance of corporate tax is generally due two months after year-end. If your corporation was a Canadian-Controlled Private Corporation (CCPC), this may be extended to three months, subject to eligibility. Installments are due monthly or quarterly depending on your schedule.
The dates above cover the most common corporate deadlines. Other deadlines may apply — contact us to review your specific tax calendar.
Tax Deadlines for Individuals
RRSP Contributions
The 2025 RRSP contribution deadline is March 2, 2026. The 2025 limit is $32,490. Planning ahead? The 2026 limit is $33,810.
2025 Charitable Donations
Donations made up to December 31, 2025 may be eligible for a tax credit on your 2025 return. Unclaimed gifts from prior to February 28, 2025 can also be included on your 2025 return.
First Home Savings Account (FHSA)
The 2025 FHSA contribution deadline was December 31, 2025. The 2026 deadline is December 31, 2026.
T4, T5, and T5013 Slips
T4 and T5 slips must be distributed by March 2, 2026. T5013 partnership income slips must be distributed by March 31, 2026.
Personal Tax Returns
Your 2025 personal return is due April 30, 2026. If you or your spouse were self-employed in 2025, the filing deadline extends to June 15, 2026 — but any balance owing is still due April 30, 2026.
Tax Installments
If you pay quarterly installments in 2026, the due dates are March 15, June 15, September 15, and December 15.
The dates above cover the most common individual deadlines. Contact us to confirm what applies to your situation.
Ready to get your tax calendar sorted?
At Net Accounting, we help eCommerce brands and Canadian business owners stay ahead of every deadline. Book a free consultation at netaccounting.ca.
This content is for educational purposes only and does not constitute professional tax advice. A qualified professional should review your specific situation.