Canadian tax calendar for accounting firms
Every CRA filing date a Canadian accounting firm manages across a client book: T1, T2, T3, T4/T5 slips, GST/HST returns and payroll remittances. Date-stamped for the 2026–27 cycle.
Personal tax — T1 returns
Most individuals file by 30 April. Self-employed individuals and their spouses or common-law partners have until 15 June to file — but any balance is still due on 30 April.
| Obligation | Deadline | Notes |
|---|---|---|
| T1 filing (employed) | 30 April | Individuals who are not self-employed |
| T1 filing (self-employed) | 15 June | Self-employed individuals and their spouses or common-law partners |
| Balance owing | 30 April | Regardless of whether the filing deadline is 15 June |
| RRSP contribution | 1 March of the following year | For a deduction against the prior tax year |
All dates must be verified against the CRA website for the current year. Where a deadline falls on a weekend or public holiday, the next business day applies.
Corporate tax — T2 returns
Resident corporations file a T2 every tax year, even when there is no tax payable. Filing is six months after year end; the balance is due sooner. For tax years starting after 2023, most corporations must file electronically.
| Obligation | Deadline | Notes |
|---|---|---|
| T2 filing | 6 months after fiscal year end | Every corporation resident in Canada, including inactive and non-profit corporations |
| Corporate tax balance owing | 2 months after year end | 3 months for Canadian-controlled private corporations that meet the small business deduction conditions |
| T2 Short Return | 6 months after year end | A two-page version for eligible corporations — check eligibility in CRA Guide T4012 |
Information returns and slips
Slips and information returns cluster at the end of February and the end of March — the season before the season.
| Obligation | Deadline | Notes |
|---|---|---|
| T3 trust return | 90 days after the trust’s year end | Most trusts have a 31 December year end, making the deadline 31 March |
| T4 and T4A slips | End of February | Issued to employees and recipients by the last day of February following the calendar year |
| T5 slips | End of February | Investment income slips |
| T5013 partnership return | 31 March, or 5 months after fiscal period end | Which date applies depends on who the partners are — check CRA Guide T4068 for the partnership’s situation |
GST/HST returns
Each registrant files on its own reporting period, set by its annual taxable supplies. High count, low value — exactly the kind of obligation that slips across a client book.
| Filing frequency | Deadline | Notes |
|---|---|---|
| Annual filer | 3 months after fiscal year end | Individuals with business income and a 31 December fiscal year end file by 15 June, but any amount owing is due by 30 April |
| Quarterly filer | 1 month after the reporting period | Annual taxable supplies over CA$1.5M, up to CA$6M |
| Monthly filer | 1 month after the reporting period | Annual taxable supplies over CA$6M |
| Instalment payments | 1 month after each fiscal quarter | Annual filers whose net tax for the year is CA$3,000 or more |
Registrants can usually elect to file more often than their assigned period. Quebec registrants generally deal with Revenu Québec for GST and QST.
Payroll remittances
Remitter type is set by the employer’s average monthly withholding amount (AMWA), generally from two calendar years earlier. Every employer client, every cycle.
| Remitter type | Due date | Notes |
|---|---|---|
| Regular remitter | 15th of the following month | AMWA under CA$25,000 |
| Accelerated — threshold 1 | Up to twice monthly | AMWA of CA$25,000 to CA$99,999.99 |
| Accelerated — threshold 2 | Up to four times monthly | AMWA of CA$100,000 or more |
| Quarterly remitter | 15th of the month after the quarter | New employers withholding under CA$1,000 a month, or established employers with an AMWA under CA$3,000 — both with a perfect compliance history |
A calendar tells you the date. Your team needs the work.
The rules above are the same for every firm. What differs is how many clients sit on each one — and who in your team is carrying them. FigsFlow turns each client’s dates into jobs with owners.
- Year ends, GST/HST periods and remitter types recorded per client, not in a shared spreadsheet
- Jobs created from your templates and dated off each client’s own deadlines
- Records requests chased automatically before the date, not the week of