Deadlines, Penalties and Official Sources
Tax deadlines for the 2026 tax year: April 30, 2027 and every other date that matters
Every personal tax deadline for the 2026 tax year in Canada: December 31 planning dates, the March 1, 2027 RRSP deadline, April 30 and June 15 filing, instalments and Quebec.
For the 2026 tax year, most Canadians must file and pay by Friday, April 30, 2027. If you or your spouse or common-law partner carried on a business in 2026 (other than certain tax shelters), the filing deadline is Tuesday, June 15, 2027, but any balance owing is still due April 30, 2027, and interest runs from May 1. RRSP contributions deductible for 2026 must be made by Monday, March 1, 2027. Several planning actions, including FHSA contributions, charitable donations and tax-loss selling, must happen by December 31, 2026. Quebec uses the same filing dates for the TP-1.
This guide belongs to the mistakes and sources hub. Dates are calculated from the usual rules; check the CRA's "important dates" page each year, because a date that falls on a weekend or holiday moves to the next business day. It is general information, not tax advice.
Deadline calendar for the 2026 tax year
| Date | What is due | Who it affects |
|---|---|---|
| Tuesday, December 15, 2026 | Fourth quarterly instalment for 2026 | People who received instalment reminders or expect to owe more than $3,000 ($1,800 in Quebec) |
| Thursday, December 31, 2026 | FHSA contributions for 2026; donations and medical expenses paid in 2026; investment sales must settle; last RRSP contribution for anyone who turned 71 in 2026; TFSA withdrawals to restore room in 2027 | Everyone planning year-end moves |
| End of February 2027 | Employers, banks and payers issue T4, T4A and T5 slips (RL slips in Quebec) | Everyone with slips |
| Monday, March 1, 2027 | Last day for RRSP and spousal RRSP contributions deductible for 2026; HBP and LLP repayments for the year | RRSP contributors |
| Monday, March 15, 2027 | First 2027 instalment | Instalment payers |
| End of March 2027 | T3 slips (trust and mutual fund income) and T5013 slips | Investors in funds and partnerships |
| Friday, April 30, 2027 | Filing deadline for most individuals; payment of any 2026 balance owing for everyone | All individuals |
| Tuesday, June 15, 2027 | Filing deadline if you or your spouse were self-employed; second 2027 instalment | Self-employed people and their spouses |
| July 2027 | CCB and Canada Groceries and Essentials Benefit recalculated using 2026 returns | Families and benefit recipients |
| 90 days after your notice of assessment | Last day to file a notice of objection (or one year after the filing deadline, if later) | Anyone disputing an assessment |
December 31, 2026: actions that cannot wait for spring
Unlike the RRSP, most other planning must happen within the calendar year:
- FHSA contributions made after December 31 count for 2027. See FHSA guide.
- Donations must be paid (not pledged) by December 31 to count for 2026; online donations are dated by the receipt.
- Tax-loss selling: sales must settle by year-end. Brokers publish their last trade date for settlement in the year, usually a few business days before December 31.
- TFSA withdrawals made in December 2026 are added back to your room on January 1, 2027; withdrawals made on January 2, 2027 only come back in 2028.
- Turning 71: your RRSP must be converted to a RRIF or annuity by December 31 of the year you turn 71, and your last own-plan contribution must be made by then.
- Medical expenses can be claimed for any 12-month period ending in 2026, so the timing of a large dental bill can matter.
April 30 vs June 15: the self-employed trap
The June 15 date only extends filing. The CRA charges compound daily interest on any 2026 balance not paid by April 30, 2027, even if the return is filed on time in June. If you are self-employed:
- Estimate your income tax and both halves of CPP (11.9% on net earnings between $3,500 and $74,600, plus CPP2) before April 30.
- Pay that estimate by April 30, then file by June 15.
- If the estimate was short, interest runs only on the shortfall.
A late-filing penalty applies only if you file after June 15 and still have a balance. See late-filing penalties and interest.
Special cases
| Situation | Deadline |
|---|---|
| Death between January 1 and October 31, 2026 | Final return due April 30, 2027 (June 15, 2027 if business income) |
| Death in November or December 2026 | Final return due six months after the date of death |
| Bankruptcy in 2026 | Separate pre- and post-bankruptcy returns; the trustee files them |
| Leaving Canada in 2026 | Departure return by the normal deadline; deemed dispositions may need Form T1243 and T1161 |
| Payment arrangements | If you cannot pay by April 30, file on time and contact the CRA to set up a plan; interest still applies |
Quebec dates
Quebec residents file the TP-1 with Revenu Québec by April 30, 2027 (June 15, 2027 if they or their spouse carried on a business), and any Quebec balance is due April 30. Quebec instalment dates follow the same quarterly pattern (March 15, June 15, September 15, December 15). Quebec's instalment threshold is lower: $1,800 of Quebec tax owing. Filing the federal return does not file the Quebec return. See Quebec differences.
Habits that keep you on time
- Put March 1 and April 30 in your calendar now, with a reminder two weeks earlier.
- Turn on email notifications in CRA My Account (and Revenu Québec My Account) so letters and notices arrive by email.
- Set up direct deposit for refunds and benefits.
- Use the tax return checklist in February as slips arrive.
- If you will owe, pay as soon as you know; the payment does not need to wait for the return.
Frequently asked questions
What if April 30 falls on a weekend?
The CRA considers a return or payment on time if it is received, or postmarked, by the next business day. For the 2026 tax year, April 30, 2027 is a Friday, so the normal date applies.
Is there an extension for filing?
There is no general extension for individuals. The CRA may cancel penalties or interest under its taxpayer relief provisions for circumstances beyond your control, such as serious illness or a natural disaster, but you must ask. See fixing a return.
When will I get my refund?
For electronically filed returns with direct deposit, the CRA generally aims to process within about two weeks; paper returns take longer. Check the CRA's service standards for current times.
When does NETFILE open?
The CRA opens online filing for the previous tax year in late February. Waiting until all slips are in, rather than filing on the first day, avoids having to correct the return later.
Official sources
- Canada Revenue Agency — important dates, payment options and My Account
- CRA: late-filing penalty — penalty rules and the weekend rule
- Revenu Québec — Quebec filing and instalment dates
- Justice Laws Website — filing deadlines in section 150 of the Income Tax Act
