2026 CRA Tax Deadlines for Small Business Owners

By Zachary Cummings, CPA · Updated September 1, 2026

If you remember one thing from this page, make it this: the deadline to file and the deadline to pay aren’t always the same day. Mixing the two up is the most common way I see small business owners end up paying CRA interest.

Personal tax (T1) deadlines for the 2025 tax year

April 30, 2026: the filing deadline for most people, and the payment deadline for everyone, including self-employed people.
June 15, 2026: the filing deadline if you or your spouse or common-law partner are self-employed.

That second one catches people every year. Being self-employed gives you more time to file, but not more time to pay. If you owe money and don’t pay it by April 30, interest starts on May 1, even if your return isn’t due until June 15.

Corporate tax (T2) deadlines

Corporate deadlines are based on your fiscal year-end, not a fixed date on the calendar:

Filing: 6 months after your fiscal year-end.
Payment: usually 2 or 3 months after your fiscal year-end, depending on whether your corporation qualifies for the small business deduction and a few other conditions.

Since the payment deadline depends on your situation, don’t assume. Confirm the exact date for your corporation instead of going by what applied to some other business.

GST/HST filing

How often you file (monthly, quarterly or yearly) depends on your revenue, and your deadline changes with it. If you’re not sure which one applies to you, that’s a five-minute question on a call. It’s not worth guessing.

Summary

Know your own dates, not a generic list. Being self-employed, incorporated or an employee changes everything.
When it comes to interest, the payment deadline matters more than the filing deadline.
If your books won’t be ready well before the deadline, say so early. A late return that’s accurate and dealt with ahead of time is a much smaller problem than a rushed one.

Tax rules and dates are set by the Canada Revenue Agency and can change. This page reflects CRA guidance as I understood it on the date it was last updated. Check anything time-sensitive with CRA, or ask me on a call, before you rely on it for your own filing.