Every deadline your Canadian practice is accountable for in 2026–27

“If your reporting period is monthly or quarterly, your filing and payment deadline is 1 month after the end of the reporting period. [Example on same page] If the end of a quarterly reporting period is March 31, the payment deadline and filing deadline would be April 30. [Weekend rule on same page] If your due date is a Saturday, Sunday or public holiday recognized by the CRA, your return or payment is on time if we receive it on the next business day.”

“Exception for sole proprietors. If you meet all of the following criteria, your payment deadline is April 30 and your filing deadline is June 15: You are an individual with a business (a sole proprietor); Your fiscal year-end is December 31; You had business income for tax purposes for that year. If you do not meet all 3 criteria, your filing and payment deadline is 3 months after your fiscal year-end. [Weekend rule on same page] If your due date is a Saturday, Sunday or public holiday recognized by the CRA, your return or payment is on time if we receive it on the next business day.”

“Instalment payments are due within one month after the end of each of your fiscal quarters. When a due date falls on a Saturday, a Sunday, or a public holiday recognized by the Canada Revenue Agency (CRA), your payment is considered on time if the CRA receives it or if it is postmarked on or before the next business day. [Worked example on same page, December 31 fiscal year-end] January 1 to March 31 / April 30; April 1 to June 30 / July 31; July 1 to September 30 / October 31; October 1 to December 31 / January 31.”

“Quarterly remitters, account opened for 12 months or longer - AMWA is from $0 to $2,999.99 and you have a perfect compliance record. Situation: Quarterly remitters - Small employers, with a perfect compliance record. Remitting frequency, periods and due dates: Your remitting frequency is quarterly; Your remitting periods are: January 1 to March 31, April 1 to June 30, July 1 to September 30, October 1 to December 31; Your remittance due dates are: April 15, July 15, October 15, January 15. [Weekend rule on same page] When a due date falls on a Saturday, Sunday, or public holiday recognized by the CRA, your payment is considered on time if the CRA receives it on or it is processed at a Canadian financial institution on or before the next business day.”

“Accelerated remitters - AMWA is $100,000.00 or more. Situation: Accelerated remitters - Threshold 2. Remitting frequency, periods and due dates: Your remitting frequency is up to 4 times a month; Your remitting periods are: 1st to 7th of the month, 8th to 14th of the month, 15th to 21st of the month, 22nd to the last day of the month; Your remittance due dates are: 3rd working day after the 7th, 3rd working day after the 14th, 3rd working day after the 21st, 3rd working day after the last day of the month.”

“The filing due date is the last day of February after the preceding calendar year”

“You have to file a T5 information return by the last day of February following the calendar year to which the information return applies. When a due date falls on a Saturday, Sunday, or a public holiday recognized by the CRA, your return is considered on time if we receive it or if it is postmarked on or before the next business day. Note that several provinces and territories have their own unique holidays. Therefore, due dates and payment dates may be affected depending on where you reside.”

“File your return within six months of the end of each tax year. The tax year of a corporation is its fiscal period. When the corporation's tax year ends on the last day of a month, file the return by the last day of the sixth month after the end of the tax year. When the last day of the tax year is not the last day of a month, file the return by the same day of the sixth month after the end of the tax year. [Examples on same page] If your tax year ends March 31st, your filing due date is September 30th. If your tax year ends August 31st, your filing due date is February 28th. If your tax year ends September 23rd, your filing due date is March 23rd. If your tax year ends October 2nd, your filing due date is April 2nd. [Weekend rule on same page] When a filing due date falls on a Saturday, Sunday, or public holiday recognized by the CRA, your return is considered on time if the CRA receives it or if it is postmarked on or before the next business day.”

“However, for Parts I, VI, VI.1, and XIII.1 tax, the balance of tax is due three months after the end of the tax year if conditions 1 and 2 that follow are met, as well as condition 3 or 4: the corporation is a Canadian-controlled private corporation (CCPC) throughout the tax year; the corporation claimed the small business deduction for the current or previous tax year; the corporation's taxable income for the previous tax year does not exceed its business limit for that tax year (if the corporation is not associated with any other corporation during the tax year); the total of the taxable incomes of all the associated corporations for their last tax year ending in the previous calendar year does not exceed the total of their business limits for those tax years (if the corporation is associated with any other corporation during the tax year).”

“Filing due date is April 30 for most taxpayers, June 15 for self-employed”

“Exceptions to the quarterly due dates. Farmers and fishers. If your main source of income is self-employment income from farming or fishing, you only have one instalment payment due date per year. You will receive an instalment reminder in November and must make your payments in the current year by: December 31. [Weekend rule on same page] When a due date falls on a Saturday, a Sunday, or a public holiday recognized by the CRA, the CRA considers your payment to be paid on time if it is received on the next business day.”