Toro Accounting Blog

2026 Canadian Tax Filing Deadlines (for 2025 Tax Year): Key Dates You Need to Know

Written by Camilo Toro | Jan 26, 2026 5:11:26 PM

Tax season can feel overwhelming, especially if you’re not familiar with how the Canadian tax system works. Whether you’re an employee, self-employed, or a business owner, filing on time is crucial to avoid penalties and interest. This guide walks you through the important deadlines for filing your 2025 taxes in 2026 so you can stay organized and stress-free.

1. When Does Tax Season Start?

Tax season in Canada officially begins in late February, when the Canada Revenue Agency (CRA) opens its systems for electronic filing. This is the earliest you can submit your tax return for the 2023 tax year.

Although the deadline for filing taxes varies based on your tax situation, it's recommended to file as early as possible. Many employers, banks, and financial institutions issue tax slips (such as T4s and T5s) by February 29, 2024. Filing early allows you to receive your tax refund sooner and avoid last-minute stress.

2. Personal Income Tax Deadlines

🗓 Filing Deadline for Most Individuals

April 30, 2026

If you earned employment income, pension income, investment income, or other personal income in 2025, your T1 personal tax return must be filed by April 30, 2026.

💰 Payment Deadline

April 30, 2026

If you owe taxes, payment is also due by April 30, 2026. Interest starts accumulating the very next day on any unpaid balance.

💸 What If You’re Getting a Refund?

There’s no penalty for filing late if you’re owed money — but you won’t receive your refund until you file.

3. Self-Employed Individuals and Freelancers


If you or your spouse/common-law partner were self-employed in 2025:

🗓 Filing Deadline

June 15, 2026

You get extra time to file your return.

⚠️ But the Payment Deadline Is Still:

April 30, 2026

Even though your filing deadline is later, any taxes owing must still be paid by April 30 to avoid interest.

 

4. Business Tax Deadlines

📊 T2 Corporate Tax Returns

Corporations must file their T2 return within six months of their fiscal year-end.

Example:
If your company’s year-end is December 31, 2025, your return is due June 30, 2026.

💰 Corporate Tax Payments

Corporate taxes are generally due:

  • 2 months after year-end, or

  • 3 months after year-end for many Canadian-Controlled Private Corporations (CCPCs) that qualify for the small business deduction

5. GST/HST Filing Deadlines

Your deadline depends on how often you file:

Filing Frequency Deadline
Monthly 1 month after month-end
Quarterly 1 month after quarter-end
Annually (corporations) 3 months after fiscal year-end
Annually (sole proprietors with Dec 31 year-end) Return due June 15, payment due April 30

Late GST/HST filings can trigger penalties and interest, even if no tax is owing.

6. Other Important 2026 Tax Dates

💼 RRSP Contribution Deadline

March 2, 2026
Last day to contribute to your RRSP and claim the deduction on your 2025 tax return.

🧾 Tax Slip Deadlines

Employers and payers must issue most tax slips (T4, T5, T4A, etc.) by March 2, 2026.

💳 Personal Tax Installments

If you pay quarterly installments, the 2026 due dates are:

  • March 16, 2026

  • June 15, 2026

  • September 15, 2026

  • December 15, 2026

7. What Happens If You Miss a Deadline?

If you file late and owe money, CRA may charge:

  • 5% late-filing penalty on the balance owing

  • +1% per month for up to 12 months

  • Higher penalties for repeat late filers

Interest is charged daily on unpaid taxes, starting the day after the deadline.

If you can’t pay in full, file on time anyway and arrange a payment plan with CRA to reduce penalties.

8. Tips for a Smoother Tax Season

Use CRA My Account
Download slips, check RRSP room, track refunds, and set up direct deposit.

Watch for Missing Slips
CRA receives copies of your T4s, T5s, and more — unreported income can trigger reassessments later.

Keep Receipts for Deductions
Medical expenses, childcare, moving costs, and employment expenses often require documentation.

Self-Employed? Track Everything
Keep detailed records of income, expenses, home office use, vehicle mileage, and GST/HST.

Beware of Tax Scams
CRA does not threaten arrest or demand payment in gift cards or crypto.

Work With a Professional
If you have rental property, investments, a business, or foreign income, professional guidance can save tax and prevent costly mistakes.

Need Help With Your 2025 Taxes?

Whether you’re an individual, self-employed, or running a corporation, Toro Accounting can help you file accurately, minimize taxes, and stay compliant with CRA deadlines.

📩 Reach out early and make tax season simple this year.