Guide
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
| Obligation | Deadline | Notes |
|---|---|---|
| T1 filing (employed) | 30 April | Individuals not self-employed |
| T1 filing (self-employed) | 15 June | Self-employed individuals and their spouses/common-law partners |
| Balance owing | 30 April | Regardless of whether the filing deadline is 15 June |
| RRSP contribution | 1 March (of following year) | For the prior tax year deduction |
All dates must be verified against the CRA website for the current year. Where a deadline falls on a weekend or holiday, the next business day applies.
Corporate tax — T2 returns
| Obligation | Deadline | Notes |
|---|---|---|
| T2 filing | 6 months after fiscal year end | Every corporation resident in Canada |
| Corporate tax balance owing | 2 months after year end (3 months for certain CCPCs) | Canadian-controlled private corporations meeting the small business threshold qualify for the third month |
| T2 Short | 6 months after year end | Inactive corporations — simplified return |
Information returns and slips
| 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 year end) | Partnerships where all members are individuals |
GST/HST returns
| Filing frequency | Deadline | Notes |
|---|---|---|
| Annual filer | 3 months after fiscal year end | Individuals: 15 June if fiscal year end is 31 December |
| Quarterly filer | 1 month after the reporting period | Revenue CA$1.5M–CA$6M |
| Monthly filer | 1 month after the reporting period | Revenue over CA$6M |
| Instalment payments | Quarterly for annual filers | Where net tax exceeds CA$3,000 in a fiscal year |
Payroll remittances
| Remitter type | Due date | Notes |
|---|---|---|
| Regular remitter | 15th of the following month | Average monthly withholding under CA$25,000 |
| Accelerated — threshold 1 | Up to twice monthly | Average monthly withholding CA$25,000–CA$99,999.99 |
| Accelerated — threshold 2 | Up to four times monthly | Average monthly withholding CA$100,000 or more |
| Quarterly remitter | 15th of the month after the quarter | New small employers who qualify |
Track every CRA deadline per client
Year ends, GST/HST staggers and payroll remittances computed from each client’s own dates — not a shared spreadsheet.
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