2026 Canadian tax filing and payment deadlines for the middle market
As tax season nears, Canadian taxpayers may have to file numerous returns and forms to ensure compliance.
Keeping track of the annual tax filing and payment deadlines is increasingly difficult due to the changing tax landscape—so the following breakdown of key dates can help simplify the process for 2026 filings.
Timely filing and payment can help taxpayers avoid delays in refunds, benefits or credits. Thoughtful planning, in consultation with the appropriate advisors, can also prevent late filing or penalties and interest that could place further cost burdens on taxpayers.
| Return or form type | Taxpayer Type | Due date of filing or payment |
| T1 Returns | Self-employed individuals or those whose spouses or common-law partners are self-employed |
Return due June 15, 2026 Tax owing due April 30, 2026 |
| Other individuals |
Return due April 30, 2026 Tax owing due April 30, 2026 |
|
| Deceased individuals whose date of death is before Nov. 1, 2025 |
Return for self-employed individuals due June 15, 2026 Return for others due April 30, 2026 Tax owing due April 30, 2026 |
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| Deceased individuals whose date of death is on or after Nov. 1, 2025 |
Return due six months after the date of death Tax owing due six months after the date of death |
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| Non-resident individuals with a Canadian filing obligation (Section 216/217 returns) |
Return due June 30, 2026 Tax owing in excess of withheld amounts due April 30, 2026 |
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| T2 Corporate Tax returns | For corporations with a Dec. 31, 2025 calendar year-end |
Return due June 30, 2026 Tax owing due three months after year-end for Canadian-controlled private corporations (CCPCs) claiming a small business deduction (SBD) with taxable income less than the small business limit, including from all associated corporations Tax owing due two months after year-end for all other corporations |
| For corporations with a non-calendar year-end |
Return due no later than six months after the end of the corporation’s taxation year Tax owing due three months after year-end for CCPCs claiming SBD with taxable income less than the small business limit, including from all associated corporations Tax owing due two months after year-end for other corporations |
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| T3 Trust returns | Inter-vivos trusts (required to have a calendar year-end) | Return due 90 days after the trust’s year-end on March 31, 2026 |
| Testamentary trusts and Non-resident trusts with a filing obligation in Canada (not required to have a calendar year-end) | Return due no later than 90 days after the trust’s year-end date | |
| Bare trust: An arrangement where a trustee acts as an agent of the trust beneficiaries in respect of trust property |
Per the new federal budget, the CRA administratively expanded its exemption for bare trusts. Bare trusts do not have to report their 2023, 2024 and 2025 taxation years. Reporting requirement for bare trusts will resume for taxation years ending on or after Dec. 31, 2026. |
|
| T4, T4A-NR, T5 | - | Due Feb. 28, 2026* |
| 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 | |
| T5013 Partnership returns |
Partnerships where partners are individuals, trusts, professional corporations or a combination thereof Partnerships that are tax shelters |
Return due March 31, 2026 |
| 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 date of the following options: 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 |
|
| T1134 Information return relating to foreign affiliates | For individuals and other taxpayers with Dec. 31, 2025 as their 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 | Return due June 15, 2026 |
| Other individuals | Return due April 30, 2026 | |
| For corporations with a Dec. 31, 2025 calendar year-end | Return due June 30, 2026 | |
| For corporations with a non-calendar year-end | Return 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 |
Return due March 31, 2026 | |
| Partnerships 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 partnerships |
Return due on the earlier date of the following options: 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 |
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| Inter-vivos trusts with a Dec. 31, 2025 year-end | Return due on or before March 31, 2026 | |
| Testamentary trusts | Return due no later than 90 days after the trust’s year-end date | |
| T106 Information return of non-arm’s length transactions with non-residents | Self-employed individuals or those whose spouses or common-law partners are self-employed | Return due June 15, 2026 |
| Other individuals | Return due April 30, 2026 | |
| For corporations with a Dec. 31, 2025 calendar year-end | Return due June 30, 2026 | |
| For other corporations | Return 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 |
Return due March 31, 2026 | |
| Partnerships 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 partnerships |
Return due on the earlier date of the following options: 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 |
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| Inter-vivos trusts with a Dec. 31, 2025 year-end | Return due on or before March 31, 2026 | |
| Testamentary trusts and non-resident trusts with a filing obligation in Canada | Return due no later than 90 days after the trust’s year-end date | |
| UHT-2900 underused housing tax (UHT) return and election form (repealed) | Certain taxpayers owning a residential property in Canada |
Per the new 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 the 2022–2024 calendar years. |
| 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 | |
| Non-profit SR&ED corporations | Form due no later than six months after the end of the corporation’s 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 | |
| RC312 Reportable Transaction and Notifiable Transaction Information return | Every person or entity for whom a tax benefit results from the reportable transactions or the person who enters into the reportable transaction on behalf of that person |
Information return due 90 days from the earlier of the following options: When the transaction is entered into When the person or entity is contractually obligated to enter the transaction |
| RC313 Reportable uncertain tax treatment (RUTT) Information return | For corporations with a Dec. 31, 2025 year-end that are required to disclose RUTT | Information return due no later than June 30, 2026 |
| For corporations with a non-calendar year-end that are required to disclose RUTT | Information return due no later than six months after the end of the taxation year | |
| Schedule 130 (or information to be contained therein) for entities with interest and financing expenses or interest and financing revenues under EIFEL | For corporations having December 31, 2025 year-end | Information return due on June 30, 2025 |
| For corporations with non-calendar year-end | Information return due within 6 months after the end of the corporation’s taxation year | |
| Trusts | Information return due within 90 days after the trust’s tax year-end. | |
| Partnerships where partners are trusts, professional corporations or a combination thereof—including tax-shelter partnerships | Information return due March 31, 2026 | |
| Partnerships where partners are corporate partners (not including professional corporations) | Information return due five months after the after the end of the partnership’s fiscal period | |
| All other partnerships |
Return due on the earlier date of the following options: 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 |
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| GloBE Information return (GIR) for Global Minimum Tax (GMT) |
Registration for a global minimum tax program account (PT program account) is required by a member of a qualifying multinational enterprise (MNE) group if: It must file one or more prescribed returns or notifications It has a tax liability under the Global Minium Tax Act. |
Registrations opened on Oct. 20, 2025 and must be completed before filing any prescribed returns in June 2026. |
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If the ultimate parent entity (UPE) or designated filing entity files GIR outside Canada and that jurisdiction has a qualifying competent authority agreement with Canada U.S.-headquartered MNE groups are exempt from income inclusion as there are existing U.S. minimum tax measures. |
Return is not required to be filed in Canada. Each Canadian entity of the MNE group must notify the CRA of the identity and jurisdiction of the filing entity. | |
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If the UPE or designated entity is located in Canada or there is no qualifying competent authority agreement with the relevant foreign jurisdiction U.S.-headquartered MNE groups are exempt from income inclusion as there are existing U.S. minimum tax measures. |
Return must be filed within 18 months from the end of the taxation year if it is the first year the MNE group is subject to GMT Return must be filed within 15 months from the end of the taxation year for all other years |
* When a due date falls on a Saturday, Sunday or public holiday recognized by the Canada Revenue Agency (CRA), the return is considered filed and the payment is considered to be made on time if the CRA receives the filing—or the payment or filing is postmarked—on or before the next business day. In these instances, since the due date falls on a weekend or a federal holiday, the filing or payment deadline is the first working day that follows.
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