Updated Checked by the Tax-Services.ca editorial team How we check
The 2026 return is due April 30, 2027, or June 15, 2027 if you or your spouse is self-employed, going by the CRA's usual rules. The 2025 return was due April 30, 2026 and June 15, 2026. Any tax you owe is still due April 30, so a late payer owes interest even when the return itself is on time.
When do you file income tax for 2026?
| Who | File by | Pay by |
|---|---|---|
| Most individuals | April 30, 2027 | April 30, 2027 |
| You or your spouse or common-law partner is self-employed | June 15, 2027 | April 30, 2027 |
| RRSP contribution counted for the 2026 return | March 1, 2027 | Not applicable |
The CRA's important dates page still shows only the 2025 tax year (April 30, 2026, June 15, 2026 and the RRSP cutoff of March 2, 2026), and it lists no table for 2026. The 2027 dates above apply the same rules to the new calendar. April 30, 2027 is a Friday and June 15, 2027 is a Tuesday, so no weekend shift is expected. Check the CRA page again in early 2027. For a wider calendar of deadlines, see our tax calendar for 2027.
Why does the June 15 date trip people up?
If your partner runs a business and you are an employee, you get the June filing date too. The payment date does not move. Alex is an employee in Moncton whose partner runs a small repair business. Alex files on June 15, but if Alex owes $800, that money was due April 30.
Interest starts the day after the due date and compounds daily. The CRA's rate for October 1 to December 31, 2026 was 7% a year, and it can change every quarter. At 7%, $800 left unpaid for 61 days, from May 1 to June 30, adds about $9.41. Small, but it can all be avoided by paying on time. Our guide on the self-employed tax return goes deeper.
How do you file income tax online?
Most people use NETFILE, which needs CRA-certified tax software. The CRA publishes a list of certified programs each year, so check it before you pay for anything. For 2025 returns, NETFILE opened on February 23, 2026 and runs until January 29, 2027. It accepts initial returns for tax years 2018 to 2025, each with software for that year, and ReFILE takes amended returns for 2022 to 2025.
Some returns cannot go through NETFILE: a deceased person's return, a bankruptcy return, a claim for scientific research expenses, or a foreign tax credit claim for more than three countries. If you use direct deposit, a refund usually reaches you faster than a cheque. Details on the window are in NETFILE in Canada, and a preparer can use EFILE instead, as explained in how to efile your tax return.
What do you need before you start?
Gather the slips first. Employers and banks send T4s, T5s and similar slips, and most appear in your CRA account before you need them. Bring last year's notice of assessment for your RRSP room and any carried forward amounts. Keep receipts for medical costs, donations and child care within reach. If you sold shares or a second property, you need the purchase and sale figures.
The capital gains inclusion rate stays at 50% for 2026. The planned increase to two-thirds was cancelled in March 2025. Our income tax calculator gives a rough total for the year, which helps you spot a slip that never arrived.
What are the steps to file income tax, start to finish?
- Pick certified software from the CRA's list and set it up with your social insurance number and date of birth.
- Pull your slips from your CRA account and from your employer or bank, and tick them off against your own list.
- Enter the slips, then your deductions and credits: RRSP, medical, donations, child care.
- Read the summary before you send. A wrong bank account for direct deposit is the most common slip.
- Send it, keep the confirmation number, and watch for the notice of assessment a couple of weeks later.
Most first-timers finish in an afternoon. The paperwork before that is what takes time.
What happens if you file late?
Miss the date and the CRA adds a penalty of 5% of the balance owing, plus 1% for each full month late, up to 12 months. That makes the maximum 17%. Interest comes on top. A repeat late filer who got a demand to file faces 10% plus 2% a month, up to 20 months, for a maximum of 50%. That rate applies if you were penalized for 2022, 2023 or 2024.
| Balance owing | Months late | Standard penalty | Repeat penalty |
|---|---|---|---|
| $2,000 | 3 | $160 | $320 |
| $2,000 | 12 | $340 | $680 |
If you cannot pay, file anyway. The penalty is worked out on the balance owing, so filing on time and paying late costs far less than not filing. More in what to do after a missed deadline.
What if you are owed money, or had no income?
File anyway. You cannot collect a refund until the return is in, so waiting only delays your own money. Benefit payments such as the GST/HST credit and the Canada child benefit depend on a filed return, including one with zero income. The CRA also says filing on time keeps those payments from being disrupted. Our tax refund calculator gives a rough idea of what to expect.
What mistakes should you avoid?
Assuming the June 15 date lets you pay later is the classic one. Another is waiting for a slip that never comes and then filing with a guess. If a slip is missing, check your CRA account first, then ask the payer. People also forget income with no slip, such as small side jobs. And some skip filing because they earned little, which can hold up benefits for months.
Sources and what we checked
We checked the figures and rules on this page against the official pages below in November 2026. This is an independent information page with no connection to the CRA or any government.
- CRA: important dates for individuals
- CRA: NETFILE overview
- CRA: who cannot use NETFILE
- CRA: late-filing penalty
- CRA: prescribed interest rates, fourth quarter of 2026
Frequently asked questions
What is the deadline to file income tax for 2026?
April 30, 2027 for most people, going by the CRA's usual rules, and June 15, 2027 if you or your spouse or common-law partner is self-employed. The 2025 return was due April 30, 2026. The CRA's dates page had not listed 2026 return dates when we checked in November 2026.
When do I have to pay what I owe?
Any balance owing for the 2025 return was due April 30, 2026, even if your filing date was June 15. For the 2026 return, the usual payment date is April 30, 2027. Interest starts on unpaid tax the day after the due date and compounds daily.
Can I still file the 2025 return online?
Yes. NETFILE stays open until January 29, 2027 for 2025 returns, using certified software. It also takes initial returns for 2018 to 2024, with software for each year. A late return with a balance owing still carries penalty and interest, so file as soon as you can, and pay what you can when you send it.
Do I need to file if I had no income?
It is worth doing. Benefits such as the GST/HST credit and the Canada child benefit depend on a filed return, and the CRA says filing on time keeps them from being disrupted. A nil return takes a few minutes and costs nothing with free certified software.
How much is the late filing penalty?
With a balance owing, it is 5% plus 1% for each full month late, up to 12 months, so at most 17%. After a penalty in recent years and a demand to file, it is 10% plus 2% a month, up to 20 months. Interest is charged on top.
- How to file your tax return in Canada: steps and dates
What to gather, when your return is due and how to file in Canada, from the first slip to the notice of assessment that closes the year