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CRA business tax depends on how the business is set up. If you’re self-employed, you file your personal return by June 15 but owe any balance by April 30. If you own a corporation, the T2 return is due six months after your year end. Both dates below are the 2026 ones, for the 2025 tax year.
When are business taxes due to the CRA?
These are the main dates in the CRA’s 2026 list. Dates for 2027 aren’t out yet.
| Who | File by | Pay by |
|---|---|---|
| Self-employed person, December 31 year end | June 15, 2026 | April 30, 2026 |
| Corporation | Six months after year end | Two months after year end, or three for some CCPCs |
| GST/HST, monthly or quarterly filer | One month after the period ends | Same day |
| GST/HST, annual filer | Three months after year end | Three months after year end |
| T4 and T4A slips | Last day of February | Not applicable |
If a date lands on a weekend or a public holiday, you’re on time if the CRA gets your return or payment, or it’s postmarked, by the next business day. Annual GST/HST filers who are self-employed with a December 31 year end also file by June 15, but they pay by April 30. The CRA’s list of 2026 tax deadlines for businesses has all of these in one place, and it’s worth bookmarking.
Why is the payment date earlier than the filing date?
It catches new business owners out. June 15 gives you extra time to file, not extra time to pay. A return filed on June 10 with money owing was already six weeks late on the payment side.
The CRA’s own list says the balance is due April 30 for self-employed people. We didn’t confirm the interest rate for 2026, so look it up on the CRA site before you estimate the cost.
Here’s how it plays out for Kofi, who runs a one-person landscaping outfit in Moncton. He sits on his books until June, files on the 12th, and feels pretty good about it. But the tax he owed was due on April 30, so the interest has been running for six weeks. A calendar reminder in early April would have saved him real money.
What does a corporation file and pay?
A corporation files a T2 within six months of the end of its tax year. A March 31 year end gives you September 30. The balance is generally due within two months, and three months for a Canadian-controlled private corporation that meets certain conditions. Most corporations also pay instalments monthly or quarterly, unless their tax for the current or previous year is $3,000 or less.
Alberta corporations file a second return, an AT1, with Alberta. Our corporate tax calculator estimates the combined bill for a small company in any province.
How much tax does a self-employed person owe?
Suppose an Ontario sole proprietor nets $80,000 for the year. Our self-employed tax calculator gives about $13,234 of income tax and $8,893 of CPP, so roughly $22,127 in total. It leaves out EI. It’s an estimate, not a return.
Spread over twelve months that’s about $1,840 a month to put aside, which is a useful ballpark to carry around if your income is uneven. Self-employed people also pay instalments on March 15, June 15, September 15 and December 15. The tax instalments calculator shows what each one might be, and the GST/HST calculator handles the tax you collect on sales.
Do GST/HST and payroll run on the same calendar?
No, and that’s where small businesses slip. GST/HST follows your reporting period: monthly and quarterly filers file and pay within one month of the period ending, and annual filers get three months. Payroll is separate again, with T4 and T4A slips due on the last day of February.
One more date worth knowing. To get a corporate refund, the CRA says you must file the return no later than three years after the tax year ends.
What should you do if you’ve missed a date?
File as soon as you can, even if you can’t pay the whole balance. Filing late on top of paying late is the worse combination, and the paperwork is the part you control. If the balance is more than you can handle in one go, contact the CRA and ask what payment options exist, but we haven’t verified the arrangement rules, so ask the agency directly.
Common mistakes with CRA business tax
Mixing up the two due dates is the big one. After that comes forgetting that GST/HST has its own calendar, separate from income tax, and that a payroll account adds more filing dates. If you have staff, the payroll remittance calculator estimates what goes to the CRA each period.
Skipping the return because you think you owe nothing is another. Check the CRA’s late-filing page for your case. We haven’t verified penalty amounts, so we won’t guess.
The sources behind this page
The 2026 dates come from the Canada Revenue Agency‘s list of 2026 tax deadlines for businesses and self-employed individuals, and the corporation rules from its page on when to file a corporation return. The calculator figures use 2026 tax data. This is an independent guide and isn’t part of the CRA.
Frequently asked questions
When do self-employed people file their taxes?
By June 15, 2026 for the 2025 tax year. Any balance owing is still due April 30, 2026.
When is a corporation's T2 return due?
Within six months of the end of its tax year. A March 31 year end gives September 30.
Do I pay business tax instalments?
Self-employed people who need to pay instalments use March 15, June 15, September 15 and December 15. Corporations generally pay monthly or quarterly unless their tax is $3,000 or less.
What if the due date is a Saturday?
You're on time if the CRA receives your return or payment, or it's postmarked, by the next business day.
Are the 2027 dates published?
Not when we checked. The dates on this page are the 2026 ones, for the 2025 tax year.
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