Updated Checked by the Tax-Services.ca editorial team How we check
A self employed tax return for 2025 is due June 15, 2026, but any tax you owe was due April 30, 2026. That gap catches people every year. You get extra time to file, and none to pay.
When is a self employed tax return due?
The CRA gives self employed people, and people whose spouse or common-law partner is self employed, until June 15 to file. If June 15 lands on a weekend or holiday, the deadline moves to the next business day. Here are the 2025 return dates.
| Item | 2025 return date |
|---|---|
| File the return (business income) | June 15, 2026 |
| Pay any balance owing | April 30, 2026 |
| Instalments in 2026 | June 15, September 15, December 15 |
The dates for the 2026 return, which you’ll file in 2027, weren’t on the CRA pages we checked. Look them up in the new year rather than copying this year’s.
What goes on the return?
All of it. The CRA is plain that gig work, freelancing, content creation, ride sharing, delivery and marketplace sales count as income, and that tips and gifts received through online platforms are generally taxable as well. You report income and expenses for the business, and the net figure joins your other income.
Start with records, because they decide how painful this is. Keep receipts, invoices and supporting documents, on paper or as files. The CRA says to hold on to tax records for at least six years, and its record-keeping page covers where to keep them. A folder you can find in year five is worth ten minutes a month. Our self-employed expenses checklist is a decent prompt for what to look for.
How much tax will I actually owe?
More than the same income would cost as an employee, because you cover both halves of CPP. Our engine works this out for Ontario. On $70,000 of net self employment income it gives about $10,385 in income tax and $7,914 in CPP contributions. That leaves roughly $51,700 after both.
Two limits on that number. The self-employed tax calculator leaves out EI, and its deductions lower income tax but not CPP. Treat the result as an estimate and check it against your own return.
| Net self employment income (Ontario) | Income tax | CPP |
|---|---|---|
| $40,000 | $4,221 | $4,344 |
| $70,000 | $10,385 | $7,914 |
| $100,000 | $19,045 | $9,293 |
To see the same income as a paycheque, try the take-home pay calculator. For a full picture across income types, use the income tax calculator.
How much should you set aside?
A simple rule from the $70,000 line: income tax plus CPP is $18,299, which is about 26% of the income. So Nia, a freelance photographer netting that much, could move about 26 cents of every dollar into a separate savings account the day each client pays. It isn’t an official rule and your figure will differ, but it turns April from a shock into a transfer you already made. If your income swings from month to month, move the money after every payment, not once a quarter, and top up the account whenever a big invoice lands. Even a few bucks a week adds up faster than you’d think.
Should I pay instalments?
If you owed a lot last spring, probably yes. Instalments spread the bill across the year, so April doesn’t hit you in one go. The CRA lists the 2026 dates as June 15, September 15 and December 15, and the March 15 date had already passed when we looked. Work out an amount with the tax instalments calculator.
Skipping them isn’t fatal. It just means the whole balance lands on April 30, and we couldn’t confirm the exact interest or penalty rules for missing instalments, so check the CRA page if you’re behind.
Which mistakes cost money?
Treating June 15 as a payment date is the big one. Mixing personal and business spending in one account is the slow one, since it makes every expense a question. And people forget GST/HST. The CRA says to register once your taxable supplies pass its small supplier limit, and that commercial ridesharing has to register from the first dollar. Check the current threshold on its page before you decide you’re below it.
Filing online with direct deposit can bring a refund in as little as eight business days, according to the CRA.
The sources behind this page
Dates and rules come from the CRA‘s pages on 2025 return due dates and its 2026 tips for self employed filers. The tax and CPP figures come from this site’s calculator engine, which uses 2026 federal and Ontario tax data. No government body has reviewed or endorsed what you read here.
Frequently asked questions
When is the self employed tax return deadline?
For the 2025 return it was June 15, 2026. The 2026 dates weren't published on the CRA pages we checked.
When do I have to pay if I'm self employed?
Any balance owing for 2025 was due April 30, 2026, even though you had until June 15 to file.
Do I pay CPP on self employment income?
Yes. You cover both the employee and employer halves. On $70,000 net in Ontario our engine gives about $7,914.
Do side gigs count as self employment?
The CRA says gig work, freelancing, delivery, ride sharing and marketplace sales are all income you report.
How long should I keep my records?
The CRA says to keep slips and receipts for at least six years.
- Self-employed taxes in Canada: income, CPP and GST
How tax works when you are self-employed in Canada: reporting income and expenses, paying both halves of CPP, instalments and when to register for GST