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Canada tax & financial deadlines

CRA federal obligations: corporate income tax, GST/HST and payroll. Provincial taxes are not included.

This information is provided for general planning and reference only. Tax obligations and deadlines can depend on taxpayer status, fiscal year, reporting period and other circumstances. Dates shown on Wait Until are indicative only and may be subject to change, extensions or jurisdiction-specific rules. Wait Until, its parents, subsidiaries and affiliates do not accept responsibility for any loss, penalty, interest, filing failure or other consequence arising from reliance on the information or any error or omission in the deadlines shown. Final confirmation of all applicable deadlines must be obtained from the relevant tax authority or a qualified tax adviser.

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Upcoming deadlines

Depends on your own dates or a set rule

These follow your financial year, reporting period, payment date or a business-day rule, so no single calendar date is shown.

  • Corporation income tax return

    T2
    File

    Within 6 months of the end of the corporation's tax year.

    File the T2 return for each tax year.

    Applies to: Resident corporations, including non-profits and tax-exempt corporations

    If the tax year ends on the last day of a month, the return is due by the last day of the sixth month after.

    Authority: Canada Revenue Agency (CRA)CRA — When to file your T2 returnLast checked Sunday 4 October 2026

  • Corporation tax balance due

    Pay

    2 months after the end of the tax year, or 3 months for certain Canadian-controlled private corporations.

    Pay any remaining corporate income tax for the year.

    Applies to: Corporations with a balance owing

    Authority: Canada Revenue Agency (CRA)CRA — Payments for corporationsLast checked Sunday 4 October 2026

  • Corporate income tax instalments

    Pay

    Last day of each month of the tax year, or the last day of each quarter for eligible small CCPCs.

    Monthly or quarterly instalments counted from the start of the corporation's tax year.

    Applies to: Corporations whose tax payable exceeds $3,000 in the current or previous year

    Authority: Canada Revenue Agency (CRA)CRA — Instalment payments for corporationsLast checked Sunday 4 October 2026

  • GST/HST return and payment

    File & pay

    Monthly and quarterly filers: 1 month after the end of the reporting period. Annual filers: 3 months after the fiscal year end (individuals with business income: file by 15 June, pay by 30 April).

    Due dates follow your assigned reporting period (monthly, quarterly or annual).

    Applies to: GST/HST registrants

    Authority: Canada Revenue Agency (CRA)CRA — When to file and pay GST/HSTLast checked Sunday 4 October 2026