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Canada’s 2026 tax filing deadlines for industries
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Key dates for real estate, BPS, private equity, and industrials and technology
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March 03, 2026
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As key tax filing and payment dates approach, it’s important that individuals, trusts, partnerships and corporations plan thoroughly in order to remain compliant.
To meet the core tax filing obligations, taxpayers may overlook industry-specific returns, elections or reporting requirements that fall outside of their regular filings. Missing these filing deadlines can lead to delayed refunds, reduced access to benefits or credits, and potential penalties and interest exposure.
Here is a look at key federal industry-specific tax filing dates that middle-market taxpayers should evaluate as part of their 2026 compliance planning. While not exhaustive, this overview of important dates for real estate, business and professional services, private equity, and industrials and technology-related tax deadlines can help taxpayers anticipate additional prominent tax filing obligations.
When a due date falls on a Saturday, Sunday or public holiday recognized by the Canada Revenue Agency (CRA), the return is considered filed on time if the CRA receives the filing or the filing is postmarked on or before the next business day. If the due date falls on a weekend or a federal holiday, the filing deadline is the first working day that follows. Any of the following due dates that fall on such a day are marked with an asterisk (*).
Real estate
This table features the key returns, forms and elections specific to the real estate industry. Taxpayers should consult with appropriate advisors proactively to mitigate compliance risk and avoid additional cost burden.
| Return or form type | Taxpayer type | Due date of filing |
|---|---|---|
| NR4 non-resident information returns | For an estate or trust | Return due no later than 90 days after year-end |
| Other taxpayers | Return due March 31, 2026 | |
| Form NR6 undertaking to file an income tax return by a non-resident receiving rent from real or immovable property or receiving a timber royalty | Non-resident individuals receiving rent or royalty in the 2026 calendar year | Form due Jan. 1, 2026 or before the first rental payment for the year is due |
| Non-resident corporations receiving rent or royalty for 2026 with a Dec. 31, 2026 calendar year-end | Form due Jan. 1, 2026 or before the first rental payment for the year is due | |
| Non-resident corporations receiving rent or royalty for 2026 with a non-calendar year-end | Form due before first day of the taxation year or before the first rental payment for the year is due | |
| Non-resident trusts receiving rent or royalty for 2026 with a Dec. 31, 2026 calendar year-end | Form due Jan. 1, 2026 or before the first rental payment for the year is due | |
| Non-resident trusts receiving rent or royalty for 2026 with a non-calendar year-end | Form due before first day of the taxation year or before the first rental payment for the year is due | |
| T5018 statement of contract payments made to Canadian resident subcontractors for construction activities | For individuals, corporations, partnerships and trusts involved in construction activities | Return due no later than six months after the end of the taxpayer’s taxation year |
| Form T2062 request by a non-resident for a clearance certificate related to the disposition of taxable Canadian property under section 116 of the Income Tax Act | Non-resident selling taxable Canadian property | Form due within 10 days of disposition of the property |
| Income Tax Act subsection 45(2) election (change in use of real property from principal residence to rental property) | Self-employed individuals or those whose spouses or common-law partners are self-employed | Election filed no later than June 15, 2026, along with T1 return |
| Other individuals | Election filed no later than April 30, 2026, along with T1 return | |
| Income Tax Act subsection 45(3) election (change in use of real property from rental property to principal residence) | Self-employed individuals or those whose spouses or common-law partners are self-employed | Election filed no later than June 15, 2026, along with T1 return |
| Other individuals | Election filed no later than April 30, 2026, along with T1 return | |
| T3 income tax return for a real estate investment trust (REIT) | Trusts with a Dec. 31, 2025 calendar year-end | Return due March 31, 2026 |
| Trusts with a non-calendar year-end | Return due no later than 90 days after year-end | |
| T1159 income tax return for electing under section 216 of the Income Tax Act | Non-resident earning rental income or timber royalties from Canada, or who have filed Form NR6 | Return due June 30, 2026 |
| Form T776 statement of real estate rentals | Self-employed individuals or those whose spouses or common-law partners are self-employed | Form due June 15, 2026 along with T1 return |
| Other individuals | Form due April 30, 2026, along with T1 return | |
| Trusts with a Dec. 31, 2025 calendar year-end | Form due March 31, 2026, along with T3 return | |
| Trusts with a non-calendar year-end | Form due no later than 90 days after year-end, along with T3 return | |
| Form T2091 principal residence designation | Self-employed individuals, or those whose spouses or common-law partners are self-employed, who sold their principal residence | Form due June 15, 2026, along with T1 return |
| Other individuals who sold their principal residence | Form due April 30, 2026, along with T1 return | |
| UHT-2900 underused housing tax (UHT) return and election form (repealed) | Certain taxpayers owning a residential property in Canada | Per the 2025 federal budget, no UHT return is required to be filed for 2025 and subsequent calendar years. However, taxpayers are still required to file returns for 2022-2024 calendar years. |
Business and professional services
This table features the key tax returns and forms specific to the business and professional services industry. Taxpayers should consult with business service and professional service advisors proactively to mitigate compliance risk and avoid additional cost burden.
| Return or form type | Taxpayer type | Due date of filing |
|---|---|---|
| Form T2125 statement of business or professional activities | Individuals who earn self-employment business and professional income | Form due along with their respective T1 return |
| T4, T4A, T4A-NR | - | Due Feb. 28, 2026* |
| T5013 partnership returns | Partnerships where partners are either individuals, trusts, professional corporations or a combination thereof | |
| Partnerships that are a tax shelter | Return due March 31, 2026 | |
| Where partners are corporate partners (not including professional corporations) | Return due five months after the end of the taxation year of the partnership | |
| All other cases | Return due on the earlier of the following dates: March 31 after the calendar year in which the fiscal period of the partnership ended The day that is five months after the end of the partnership’s fiscal period |
Private equity
This table features the key tax returns and forms specific to the private equity industry. Taxpayers should consult with appropriate advisors proactively to mitigate compliance risk and avoid additional cost burden.
| Return or form type | Taxpayer type | Due date of filing |
|---|---|---|
| T1134 information return relating to foreign affiliates | For individuals and other taxpayers with a Dec. 31, 2025 taxation year-end | Return due Oct. 31, 2026* |
| For other taxpayers with a taxation year beginning in 2025 | Return due no later than 10 months after the year-end | |
| T1135 foreign income verification statement | Self-employed individuals or those whose spouses or common-law partners are self-employed | Form due June 15, 2026 |
| Other individuals | Form due April 30, 2026 | |
| For corporations with a Dec. 31, 2025 calendar year-end | Form due June 30, 2026 | |
| For corporations with a non-calendar year-end | Form due no later than six months after the end of the corporation’s taxation year | |
| Partnerships where partners are individuals, trusts, professional corporations or a combination thereof | ||
| Partnerships that are tax shelters | Form due March 31, 2026 | |
| Partnerships where partners are corporate partners (not including professional corporations) | Form due five months after the end of the taxation year of the partnership | |
| All other partnerships | Form due on the earlier of the following dates: March 31 after the calendar year in which the fiscal period of the partnership ended The day that is five months after the end of the partnership’s fiscal period |
|
| Inter vivos trusts with a Dec. 31, 2025 year-end | Form due on or before March 31, 2026 | |
| Testamentary trusts | Form due no later than 90 days after the trust’s year-end date | |
| Schedule 3 dividends received, taxable dividends paid and Part IV tax calculation | For corporations with a Dec. 31, 2025 calendar year-end | Schedule due June 30, 2026, along with T2 return |
| For corporations with a non-calendar year-end | Schedule due no later than six months after the end of the corporation’s taxation year, along with T2 return |
Industrials and technology
This table features the key tax returns and forms specific to industrials and technology. Taxpayers should consult with industrials and technology advisors proactively to mitigate compliance risks and avoid additional cost burden.
| Return or form type | Taxpayer type | Due date of filing |
|---|---|---|
| Form T1131 Canadian film or video production tax credit | For corporations with a Dec. 31, 2025 calendar year-end | Form due June 30, 2026, along with T2 return |
| For corporations with a non-calendar year-end. | Form due no later than six months after the end of the corporation’s taxation year, along with T2 return | |
| Form T1177 film or video production services tax credit | For corporations with a Dec. 31, 2025 calendar year-end | Form due June 30, 2026, along with T2 return |
| For corporations with a non-calendar year-end. | Form due no later than six months after the end of the corporation’s taxation year, along with T2 return | |
| Form T1098 clean technology investment tax credit | Trusts that acquired clean technology property after March 27, 2023 and before Jan. 1, 2035, and became available for use during that period | Form due no later than 12 months after filing due date of T3 return |
| Schedule 78, 74 and 76 clean economy investment tax credits | For corporations and for partnerships where partners are corporate partners | Schedule due on or before the tax filing due date for their respective T2 or T5013 return—but the CRA may accept late filings up to one additional year from the tax filing due dates |
| Schedule 75 clean technology investment tax credit | For corporations, partnerships where partners are mutual fund trusts that are REITS or for partnerships where partners are corporate partners | Schedule due on or before the tax filing due date for their respective T2 or T5013 return—but the CRA may accept late filings up to one additional year from the tax filing due dates |
| Schedule 12 resource-related deductions | For corporations with a Dec. 31, 2025 calendar year-end | Schedule due June 30, 2026, along with T2 return |
| For corporations with a non-calendar year-end | Schedule due no later than six months after the end of the corporation’s taxation year, along with T2 return | |
| Partnerships | Schedule due along with T5013 return | |
| T3M environmental trust income tax return | Trusts | Return due no later than 90 days after year-end |
| Form T661 scientific research and experimental development (SR&ED) | Self-employed individuals | Form due no later than 12 months after the filing due date of T1 |
| Corporations (except for non-profit SR&ED corporations) | Form due no later than 12 months after the filing due date of T2 or 18 months from the end of the taxation year | |
| Partnerships | Form due no later than 12 months after the earliest of all filing due dates for each member’s income tax return deadline for the tax year in which the partnership’s fiscal period ends | |
| Trusts | Form due no later than 12 months after the filing due date of T3 | |
| Schedule 31 investment tax credit (SR&ED) | Corporations (except for non-profit SR&ED corporations) | Schedule due no later than 12 months after the filing due date of T2 or 18 months from the end of the taxation year |
| Form T2038-IND investment tax credit (SR&ED) | Self-employed individuals, partners of a partnership that performed the SR&ED and beneficiaries of a trust | Form due no later than 12 months after the filing due date of their respective T1 returns |
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