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You file a tax return in Canada by April 30 of the year after the income was earned. For the 2025 return that date was April 30, 2026, and it was also the day any tax owing had to be paid. If you or your spouse ran a business, the filing date moved to June 15, 2026, but the payment date stayed put.
We couldn’t find published dates for the 2026 return yet, so check the CRA page on filing dates before you plan around them. The pattern has been stable for years, but a date you haven’t seen in writing is a guess.
When do you have to file a tax return in Canada?
For most people, one date matters. Self-employed people get extra time to file, not to pay. That’s the part that catches people out: June 15 feels like a deadline for everything, and it isn’t.
| Situation | File by (2025 return) | Pay by |
|---|---|---|
| Most individuals | April 30, 2026 | April 30, 2026 |
| You or your spouse or common-law partner had business income | June 15, 2026 | April 30, 2026 |
| Return for someone who died | Date may differ | Date may differ |
What should you have in front of you first?
Gather the slips before you open any software. That means T4s from employers, T5s for interest and dividends, and receipts for anything you plan to claim, such as tuition, donations or child care. Slips usually show up in your CRA account, so check there before you chase a paper copy.
Hold on to the supporting papers for six years at minimum. That figure comes from CRA guidance written for people who use a preparer, but there’s no reason to treat a do-it-yourself return differently.
Not sure you even need to file? If you owe tax, get a benefit such as the GST/HST credit, or want a refund, then yes. The GST/HST credit calculator shows one reason low earners file even when they owe nothing.
What does a typical return come to?
Take a single Ontario employee earning $60,000 in 2026. Our income tax calculator gives federal tax of $5,338.30 and Ontario tax of $2,982.20, so $8,320.50 in total, about 13.9% of income. CPP and EI take another $4,339.75. That leaves $47,339.75.
Your return doesn’t collect that tax. Your employer already took most of it off each paycheque. The return settles the difference, and the tax refund calculator is the quicker way to see whether that difference goes in your favour.
What happens if you file late?
The late-filing penalty only applies if you owe tax. The charge is a flat 5% of what you owe, and then 1% more for every full month you’re behind, capped at 12 months. Repeat offenders pay double the monthly part and 10% up front, for up to 20 months. The CRA reserves that for anyone who received a demand to file and got penalized in 2022, 2023 or 2024.
Interest is charged separately on unpaid tax. So file on time even when you can’t pay in full: you avoid the penalty, and you don’t risk delayed benefit and credit payments, which is the part that hurts households living paycheque to paycheque.
Do self-employed people file the same way?
Mostly, yes, with a business statement added. The difference is money. You pay CPP on both halves, and you may need to send tax in through the year. In the CRA’s rules, instalments are required if your net tax owing is over $3,000 ($1,800 in Quebec) and that was also true in 2025 or 2024. The four dates are March 15, June 15, September 15 and December 15.
Say you net $80,000 from a business in Ontario. Our self-employed tax calculator then shows $13,233.57 of income tax plus $8,892.90 of CPP, or $22,126 before GST/HST and EI. Test your own number with the tax instalments calculator too, since a big surprise in April is avoidable.
Common mistakes on a first return
Most errors are dull ones.
A T5 you forgot, a spouse’s name spelled two ways, direct deposit details that are out of date. Any of them can hold up a refund, and none of them takes more than a minute to catch if you check the slips against your CRA account before you send anything in.
Another is treating June 15 as a payment date. Worse, some people sign what a preparer hands them without reading it. If someone else prepares your return, you’re still the one responsible for what’s on it, so read it before it goes to the CRA.
Where the numbers come from
Dates and penalties come from the Canada Revenue Agency’s pages on filing dates for the 2025 return and on late-filing penalties. The instalment rules come from the CRA’s instalment pages. Tax examples come from our calculators, which use 2026 federal and Ontario rates and leave out credits you might claim.
Frequently asked questions
When was the deadline to file a 2025 tax return?
April 30, 2026 for most people. If you or your spouse or partner had business income, the filing date was June 15, 2026, but any balance owing was still due April 30.
What if I can't pay what I owe?
File on time anyway. That avoids the late-filing penalty, and you can arrange payment with the CRA afterward.
What is the late-filing penalty?
5% of the balance owing plus 1% for each full month late, up to 12 months. A repeat penalty is 10% plus 2% a month, up to 20 months.
Do I have to file if I owe nothing?
Not always, but you should if you want benefits or credits such as the GST/HST credit. The CRA can only pay what your return supports.
How long should I keep my records?
At least six years. The CRA gives that period for supporting documents.
- 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
Information only. This page is general information, not tax, legal or accounting advice. Tax-Services.ca is an independent publisher: we don't prepare or file tax returns or offer tax services, and we have no connection with the CRA, Revenu Québec, any government or any company named on this page. Check the figures that matter with an official source or a qualified professional.