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Most people file and pay their 2026 return by Friday, April 30, 2027. Self-employed people and their spouses can file by June 15, 2027, but still owe any balance on April 30. A universal May 15 date is only a Budget 2026 proposal, and it would first apply to the 2027 return filed in 2028.
Which filing deadline applies to your 2026 return?
Start with the row that fits you. The dates are the ones the CRA publishes for the 2025 return, moved forward one year by the same rules, and the CRA's own page for self-employed people already lists June 15, 2027 and April 30, 2027. The CRA's general individual page still shows only 2025 dates, so confirm there before the day itself.
| Your situation | File by | Balance owing due |
|---|---|---|
| Employee or retiree, no business | Friday, April 30, 2027 | Friday, April 30, 2027 |
| You or your spouse or partner ran a business in 2026 | Tuesday, June 15, 2027 | Friday, April 30, 2027 |
| Self-employed, expenses mostly tax shelter investments | Friday, April 30, 2027 | Friday, April 30, 2027 |
| Died January 1 to November 12, 2026 | April 30, 2027 (June 15, 2027 with a business) | Generally April 30, 2027 |
| Died November 1 to December 31, 2026 | Six months after the date of death | Generally April 30, 2027 |
| Refund expected, nothing owing | Aim for April 30, 2027 | Not applicable |
The June 15 date is a filing date only. A freelancer who owes $4,000 still has to pay it by April 30, and interest starts the next day. The weekend rule rarely matters in 2027, because April 30 is a Friday and June 15 is a Tuesday. If a date does land on a weekend or a CRA holiday, a return counts as on time when it is received or postmarked by the next business day, and a payment counts when it is received the first business day after.
The full year of dates is on our 2027 tax calendar, so this page keeps to the question of which one is yours.
What if the person died or you file for someone who did?
Death changes the date. The CRA says the final return of a person who died between January 1 and October 31 is due April 30 of the next year. If the death was between November 1 and December 31, it is due six months after the date of death, on the same calendar day. Someone who died on November 20, 2026, for example, has a final return due Thursday, May 20, 2027.
When the person or their spouse or common-law partner ran a business, the filing date is June 15 of the next year for a death from January 1 to December 15. For a death from December 16 to December 31 it is again six months after death. Payment still follows the final return's balance-due date, which is generally April 30.
Income earned after death goes on a T3 trust return due 90 days after the trust's year-end. An optional rights or things return is due on the later of one year after death or 90 days after the notice of assessment for the final return. Our guide to the final tax return after death covers what goes on each one. The CRA page we read shows 2025 and 2026 examples only, so for a death in 2027 check the CRA page again.
Which other dates sit near the filing deadline?
Several dates people mix up with the filing deadline belong to different tax years or different rules.
- RRSP contributions for 2026: 60 days after year-end, which is Monday, March 1, 2027 by our calendar arithmetic. The CRA has not posted the 2026 date. See the RRSP deadline for 2027.
- T4 and T5 slips: due by the last day of February, so Sunday, February 28, 2027 moves to Monday, March 1, 2027 for the information return. Details are on the T4 and T5 slip deadline page.
- Instalments: March 15, June 15, September 15 and December 15, 2027, or one date on December 31 for farmers and fishers. You may owe them if your net tax owing was above $3,000 ($1,800 in Quebec) for 2026 and in 2025 or 2024. Our instalments guide explains who pays.
- Trusts (T3): the balance is due within 90 days after the trust's year-end, which is March 31, 2027 for a December 31, 2026 year-end.
- TFSA tax and excess RRSP contributions: the CRA lists June 30 of the following year for TFSA filing and payment where tax applies, and March 31 for a T1-OVP return on excess RRSP contributions. Its dates page does not tie those two to a tax year.
- NETFILE: it closes on Friday, January 29, 2027 for 2025 returns. We found no opening date for 2026 returns on the CRA's NETFILE pages as of November 12, 2026. Last season NETFILE opened on February 23, 2026. See the NETFILE closing date page.
What does missing the deadline cost?
The late-filing penalty applies when you file after the due date and owe tax. For a first offence the CRA charges 5% of the balance owing plus 1% of it for each full month the return is late, up to 12 months. The repeat rate is 10% plus 2% a month, up to 20 months. It applies only if you were penalized in one of the three previous years and received a demand to file. Those rates are on the CRA page for the 2025 return, and we expect the same rules for 2026, but the CRA has not said so.
Example: $3,000 owing on a 2026 return that is filed on August 31, 2027, four full months after April 30. The figures below were computed with a script.
| Case | Rate | Penalty on $3,000 |
|---|---|---|
| First offence, filed on time | 0% | $0 |
| First offence, 4 full months late | 5% + 4% = 9% | $270 |
| First offence, 12 months or more | 5% + 12% = 17% | $510 |
| Repeat offence, 4 full months late | 10% + 8% = 18% | $540 |
| Repeat offence, 20 months or more | 10% + 40% = 50% | $1,500 |
Interest is separate. The CRA says unpaid amounts earn interest compounded daily from the day after the due date. The overdue rate for October 1 to December 31, 2026 is 7%, and it is reset every quarter. If you assume 7% for the whole time, $3,000 left unpaid for 120 days, from April 30 to August 28, 2027, costs about $69.83 in interest. The real figure will differ because the rate changes. The late-filing page does not say how interest treats the penalty itself, so we do not state that.
The CRA also says to file on time even if you cannot pay, because that avoids the penalty. Late filing can also delay the GST/HST credit, the Canada child benefit and Old Age Security. For relief options, read about CRA taxpayer relief, and if you are already late see what to do after a missed deadline.
What is the proposed May 15 deadline, and which year would it hit?
Budget 2026 proposes to change the T1 filing and balance-due dates to May 15 for all individuals. The Department of Finance's tax measures annex says the change would apply to the 2027 and subsequent taxation years. That means the first return affected would be the 2027 return filed in 2028. Your 2026 return, filed in 2027, keeps the dates in the table above.
We read the annex on budget.canada.ca on November 12, 2026. Media reports, including The Hub on November 6, Advisor.ca, KPMG and PwC, describe the same measure with proposal wording. The annex is the only source we treat as primary. The CRA has no page on it yet, which is normal for a proposal.
Here is how the 2028 filing season would look next to today's rules for the same 2027 return. Dates are our own calendar arithmetic.
| Group, 2027 return | Today's rule | Proposed |
|---|---|---|
| Most individuals, file and pay | April 30, 2028 (a Sunday, so the weekend rule applies) | Monday, May 15, 2028 |
| Self-employed, file | Thursday, June 15, 2028 | Monday, May 15, 2028 |
| Self-employed, pay | April 30, 2028 | Monday, May 15, 2028 |
Our separate page on the May 15 proposal goes into the effect on self-employed people and couples. Here the point is only which year it would touch.
What is not known yet about the May 15 change?
Plenty. The annex does not say how late-filing penalties or interest start dates would move. It does not mention what happens if May 15 falls on a weekend or holiday. It leaves the instalment rules as they are. It also needs a bill and a vote before it can apply, and the final wording could differ.
Until a bill passes and the CRA publishes the dates, plan the 2026 return on April 30 and June 15. If you file in 2028, check the CRA's due dates page for the 2027 tax year that winter before you rely on any date from this page.
What should you do now?
Match yourself to a row, put the payment date in your calendar and the filing date beside it. Self-employed filers should keep two reminders, one for April 30 and one for June 15. If you pay instalments, add the four 2027 dates. If you are handling a return for someone who died, write down the date of death first, since it sets the deadline. Treat any official date as a backstop and finish a few days earlier. We provide information only, so check your date with the CRA or a qualified professional.
Frequently asked questions
Which tax deadline applies to my 2026 return?
Most people file and pay by Friday, April 30, 2027. If you or your spouse or common-law partner ran a business in 2026, you can file by Tuesday, June 15, 2027, but any balance owing is still due April 30. The CRA's general page lists 2025 dates, so confirm on it before filing.
Is the May 15 deadline in effect for 2027?
No. Budget 2026 only proposes May 15 for filing and paying. The Department of Finance annex says it would apply to the 2027 and later taxation years, so the first affected return is the 2027 return filed in 2028. It needs legislation first. Returns filed in 2027 keep April 30 and June 15.
When is the final return due if someone died in 2026?
For a death from January 1 to November 12, 2026, it is due April 30, 2027. For a death from November 1 to December 31, 2026, it is due six months after the date of death. A business can move the filing date to June 15, 2027. Any balance owing is generally still due April 30.
How much is the late-filing penalty on a $3,000 balance?
For a first offence, 5% plus 1% for each full month late, up to 12 months. Four months late is 9%, which is $270 on $3,000. The repeat rate is 10% plus 2% a month, up to 20 months, so four months late is 18%, or $540. Interest is charged on top of either one.
Does the June 15 self-employed date give me more time to pay?
No. June 15 is only the filing date. Any balance owing is still due April 30, 2027, and the CRA charges interest compounded daily from the next day. The overdue rate was 7% for October to December 2026 and changes every quarter, so paying close to April 30 avoids most of it.
When do the T4 slips and instalments fall in 2027?
T4 and T5 slips are due by the last day of February, so March 1, 2027 once the weekend rule applies. Instalments are due March 15, June 15, September 15 and December 15, 2027. They apply if your net tax owing was over $3,000 ($1,800 in Quebec) in 2026 and in 2025 or 2024.