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Business tax deadlines in Canada depend on what kind of business you run. A sole proprietor files by June 15 but has to pay by April 30, while a corporation files its T2 within six months of its year-end. GST/HST and payroll run on their own calendars, which is why owners miss things.
Which business tax deadlines apply to a sole proprietor?
You report business income on your personal return. For the 2025 return, the CRA gave June 15, 2026 as the filing date if you carry on a business, and April 30, 2026 for any balance owing. Business owners with tax shelter investments file by April 30 instead.
The CRA hasn’t published the 2026 return dates. If they follow the same pattern, that means April 30 and June 15, 2027, but that’s an expectation, not a confirmed date.
If you owe tax year after year, you’ll probably make instalments too. For individuals the CRA lists March 15, June 15, September 15 and December 15. The tax instalments calculator shows if you’re required to pay and how to split the amount.
When does a corporation have to file and pay?
File your T2 return within six months of your tax year-end
2026 tax deadlines for Canadian businesses and self-employed individuals, canada.ca
A March 31 year-end means September 30. A year-end of September 23 means March 23. The CRA gives both as examples.
Payment comes sooner. The balance is generally due two months after year-end, and three months for a Canadian-controlled private corporation that claims the small business deduction and meets the conditions. Corporations also pay instalments, monthly or quarterly, due on the last day of the month or quarter.
Want to know what you might owe before that date? The corporate tax calculator gives an estimate. On $300,000 of active business income in Ontario it shows $35,088, or 11.7%. Ontario’s small business rate changed on July 1, 2026, so that figure is a blend we calculated for a calendar year, and it’s an estimate only.
What are the GST/HST and payroll dates?
| Item | Filing | Payment |
|---|---|---|
| GST/HST, monthly | 1 month after the period | 1 month after the period |
| GST/HST, quarterly | 1 month after the period | 1 month after the period |
| GST/HST, annual (general rule) | 3 months after the fiscal year-end | 3 months after the fiscal year-end |
| GST/HST, annual sole proprietor with a December year-end | June 15 | April 30 |
| T4 and T4A slips | Last day of February | Not applicable |
| Corporation T2 | 6 months after year-end | 2 or 3 months after year-end |
Look at the annual GST/HST line for a sole proprietor. It matches the income tax dates, which is handy, but only when the December year-end and business income both apply. A corporation with an August 31 year-end files and pays its annual GST/HST by November 30.
Payroll remittances aren’t a single date. How often you send deductions depends on your average monthly withholding, and the CRA assigns it. Check your account rather than guess. The payroll remittance calculator shows the amounts.
What happens when a date lands on a weekend?
If the due date falls on a Saturday, a Sunday or a holiday the CRA recognizes, your return counts as on time if it’s received, or postmarked, by the next business day. That helps with filing. Don’t assume it’s a reason to plan around, though, since the calendar shifts every year.
How do you keep the dates straight in practice?
Put every date in one calendar at the start of the year, with a reminder two weeks before, so tax time never sneaks up on you. Nasrin, who runs a small landscaping company in Edmonton, has her quarterly GST/HST return, her payroll remittance and her year-end all in one shared calendar, so her bookkeeper sees the same dates she does. It costs her nothing and she hasn’t paid a late fee yet.
If you really can’t pay on a due date, file anyway. Late-filing penalties are separate from interest on the tax, and filing on time keeps the first one off your bill.
Common mistakes with due dates
Mixing up filing and paying is the big one.
June 15 is not a payment date for a self-employed person. The other frequent slip is treating GST/HST as if it follows the income tax return. It follows your reporting period, so a quarterly registrant has four dates a year even if the income tax filing is once.
The CRA also says you have to file a GST/HST return for each period even when there’s no activity. And most registrants must file electronically.
We aren’t going to quote late-filing penalty percentages here, because the CRA pages we used only say it can charge penalties and interest. Look at the CRA penalty page for the current figures. See also our guide on preparing for tax season.
What this page is based on
Every date comes from the Canada Revenue Agency: the 2026 tax deadlines page for businesses and self-employed individuals, the corporation return page and the GST/HST reporting page. Estimates come from this site’s calculators. Dates for the 2026 tax year haven’t been published. We’re an independent site, not part of the CRA.
Frequently asked questions
When is the business tax deadline for sole proprietors?
For the 2025 return it was June 15, 2026 to file and April 30, 2026 to pay any balance. The 2026 return dates aren't published yet.
How long does a corporation have to file a T2?
Six months after the end of its tax year. A March 31 year-end gives you until September 30.
When is GST/HST due?
Monthly and quarterly filers file and pay one month after the period ends. Annual filers generally have three months after the fiscal year-end.
What if the due date is on a weekend?
Your return is on time if the CRA receives it, or it's postmarked, by the next business day.
When are T4 slips due?
By the last day of February, according to the CRA's 2026 deadlines page.
- 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