The CRA filing and payment deadlines Canadian accounting and bookkeeping firms work to in 2027, for 2026 returns and 2027 instalments. Dates that fall on a weekend or public holiday are already moved to the day the CRA treats as on time.
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When a due date falls on a Saturday, Sunday, or a public holiday recognized by the CRA, the CRA treats a return or payment as on time if it is received, or postmarked, by the next business day. Several provinces have their own holidays, so check local dates for clients outside your province. This calendar covers general rules for most filers; a client’s own facts can change a deadline. It is guidance, not tax advice.
| Due | Deadline |
|---|---|
| T4, T4A, and T5 slips and summaries Employers and payers Due the last day of February. February 28, 2027 is a Sunday, so returns are on time on Monday, March 1. | |
| RRSP, PRPP, and SPP contributions for 2026 Individuals The 60th day of 2027 is the last day for contributions that count toward 2026. | |
| T2 balance owing, December 31, 2026 year-ends Corporations (general rule) Two months after year-end. February 28, 2027 is a Sunday. | |
| First 2027 instalment payment Individuals who pay by instalments Quarterly instalments are due March 15, June 15, September 15, and December 15. | |
| T2 balance owing for eligible CCPCs, December 31, 2026 year-ends Canadian-controlled private corporations that meet the small business conditions Three months after year-end for Part I tax when the CRA balance-due conditions are met. | |
| T3 trust returns and balance owing, December 31, 2026 year-ends Trusts Due 90 days after the end of the trust’s tax year. | |
| NR4 information returns Payers to non-residents Due March 31 following the calendar year. |
| Due | Deadline |
|---|---|
| T1 filing and payment deadline Individuals Most individuals file and pay by April 30. Self-employed individuals still pay any balance owing by April 30. | |
| GST/HST payment for self-employed annual filers Self-employed individuals with a December 31 fiscal year-end Payment is due April 30, 2027 even though the return is due June 15. |
| Due | Deadline |
|---|---|
| T1 filing deadline for self-employed individuals Self-employed individuals and their spouses or common-law partners Filing moves to June 15; payment was still due April 30. | |
| GST/HST annual return for self-employed individuals Self-employed individuals with a December 31 fiscal year-end File by June 15, 2027. | |
| Second 2027 instalment payment Individuals who pay by instalments Quarterly instalment. | |
| T2 filing deadline, December 31, 2026 year-ends Corporations Six months after year-end. |
| Due | Deadline |
|---|---|
| Third 2027 instalment payment Individuals who pay by instalments Quarterly instalment. |
| Due | Deadline |
|---|---|
| Fourth 2027 instalment payment Individuals who pay by instalments Quarterly instalment. |
A corporation files six months after its year-end and pays its balance two months after, or three months for an eligible CCPC. Here are the common year-ends that land in 2027.
| Year-end | T2 filing due | Balance due (general) | Balance due (eligible CCPC) |
|---|---|---|---|
| September 30, 2026 | March 31, 2027 | November 30, 2026 | December 31, 2026 |
| December 31, 2026 | June 30, 2027 | March 1, 2027 (February 28 is a Sunday) | March 31, 2027 |
| March 31, 2027 | October 1, 2027 (September 30 is a CRA-recognized holiday) | May 31, 2027 | June 30, 2027 |
| June 30, 2027 | December 31, 2027 | August 31, 2027 | October 1, 2027 (September 30 is a CRA-recognized holiday) |
A calendar tells you when something is due. It does not tell you which clients it applies to, who owns each filing, or what is still waiting on the client. In CPA Buddy, each filing is an engagement with a due date and an owner, and your team gets automatic due-date reminders before it slips. A pre-loaded tax calendar is coming soon.
