--- title: "T2 Deadline Calculator: Corporate Tax Filing and Payment Dates" url: https://www.everstonecpa.com/t2-deadline-calculator description: "Enter your fiscal year-end and get your exact T2 filing deadline, balance-due date and instalment note. Free, private, and built by a Canadian CPA firm." type: tool updated: 2026-10-02 summary: "Your corporation has two different deadlines and most owners mix them up. Enter your fiscal year-end to see both." faq_count: 7 publisher: EverStone CPA Inc., a Chartered Professional Accountant firm registered with CPA British Columbia and CPA Alberta service_area: British Columbia, Alberta, Ontario and Manitoba language: en-CA contact: info@everstonecpa.com · https://www.everstonecpa.com/book-online --- [Home](https://www.everstonecpa.com/) T2 deadline calculator [Home](https://www.everstonecpa.com/) [Free tools](https://www.everstonecpa.com/tools) T2 deadlines T2 deadlines # T2 deadline *calculator* Updated 2 October 2026 **Quick answer:** Your corporation has two different deadlines and most owners mix them up. Enter your [fiscal year-end](https://www.everstonecpa.com/glossary#fiscal-year-end) to see both. **Want the T2 filed well before the date?** We prepare the year-end and T2 and tell you what is owing and when, at a fee quoted in writing. [Get My Fixed Quote](https://www.everstonecpa.com/book-online?service=corporate-tax#enquiry-form) Filing and paying are two different deadlines, and only one of them is six months. [Ask us to check yours](https://www.everstonecpa.com/book-online?service=corporate-tax#enquiry-form). With both dates in hand, the next question is usually who prepares the return. [Ours is a fixed fee](https://www.everstonecpa.com/corporate-tax-return-t2), quoted before work starts. Fiscal year-end Is this a CCPC claiming the small business deduction? Opens your own email app with the numbers filled in — add your question and a CPA replies, usually the same business day. General estimates, not tax advice. Rules change and your result depends on details a calculator cannot see; we confirm the numbers once we review your enquiry. **Nothing you type here leaves your browser.** This calculator runs entirely on your device — no figures are sent to us or to anyone else. What this calculator answers **Given my fiscal year-end, when is my corporate tax payment due and when is the return due?** Any incorporated business. Payment is due before filing; instalments are a separate obligation. What this T2 calculator does give you is both dates from a single input, your fiscal year-end. ## A worked example These are the numbers already in the calculator above, so you can follow the arithmetic against the result it is showing. Worked example The value the page loads with: a 31 December 2026 year-end | Step | Figure | | Fiscal year-end | 31 December 2026 | | Balance owing | 31 March 2027 — three months after year-end, for a CCPC claiming the small business deduction | | T2 return filing | 30 June 2027 — six months after year-end | | The trap | The return is due three months AFTER the money is. Filing on time does not mean paying on time. | ## What it assumes, and where it stops Every estimate rests on assumptions. These are the ones that would change your number most. Assumptions and limits Where this estimate stops being reliable | Assumption | What it means for your number | | Three months for a CCPC claiming the small business deduction | Other corporations get two months to pay, not three. | | Weekend and holiday shifts | A date that lands on a weekend or public holiday moves to the next business day. | | A full fiscal year | A short year — the first year, or a year-end change — has its own dates measured from the actual year-end. | General information, not advice. [Have a CPA confirm it for your situation](https://www.everstonecpa.com/book-online?service=corporate-tax#enquiry-form) The money is due months before the return is. ## Why there are two dates A corporation files its **[T2 return](https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/corporations/corporation-income-tax-return.html) six months after** year-end, but **tax owing is due earlier**: three months for a [Canadian-controlled private corporation](https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/corporations/type-corporation.html) claiming the [small business deduction](https://www.canada.ca/en/revenue-agency/services/forms-publications/publications/t4012.html), two months for others. Most late-payment interest comes from waiting for the filing deadline. Interest runs from the day after the balance-due date at the CRA’s prescribed rate, compounded daily, and it is not deductible. The late-*filing* penalty is separate again — 5% of the balance plus 1% per month, up to 12 months, doubling for repeat late filing. [Full breakdown of the penalties](https://www.everstonecpa.com/blog/t2-deadline-penalties-canada) ## Choosing a year-end changes these dates A new corporation can pick almost any fiscal year-end within 53 weeks of incorporating, and that single choice sets every date above for the life of the company. A non-December year-end also moves your work outside your accountant’s busiest season. [How to choose your year-end](https://www.everstonecpa.com/blog/corporate-fiscal-year-end-canada-how-to-choose) Change the year-end and both T2 dates move with it, which is why the choice is worth making deliberately. Weekend and holiday dates move to the next business day. Prefer not to track it? [we handle the T2 and the calendar](https://www.everstonecpa.com/tax-services) for a fixed annual fee. Facing the year-end? A [free five-email course](https://www.everstonecpa.com/year-end-playbook) paces the close. Embed this calculator Free to use on your own site — the snippet keeps a credit link back to this page.

Calculator by EverStone CPA

Common questions ## T2 Deadline Calculator FAQ **When is my T2 corporate tax return due?** Six months after your corporation’s fiscal year-end. If your year-end is December 31, the T2 is due June 30 of the following year. [Ask about your case →](https://www.everstonecpa.com/quick-question) **When is corporate tax actually payable?** Earlier than the filing deadline. A Canadian-controlled private corporation claiming the small business deduction generally has three months after year-end to pay; other corporations have two months. Interest runs from the day after that date. **What happens if I file the T2 late?** The late-filing penalty is 5% of the unpaid balance plus 1% for each complete month the return is late, up to 12 months. For a repeat late filer it doubles to 10% plus 2% per month. That is on top of interest on the unpaid tax. **Do I have to pay instalments too?** Generally yes if your net federal tax owing exceeded $3,000 in the current year or in either of the two preceding years. Most corporations pay monthly; an eligible small CCPC with a clean compliance history may qualify for quarterly. A brand-new corporation is exempt in its first tax year. **How do I read the dates this calculator gives me?** Two dates, not one deadline. The T2 must reach CRA by the filing date; any balance is due by the earlier payment date. Filing late still draws a penalty even if paid on time, and paying late still accrues interest even if filed on time. **What does the T2 deadline calculator not account for?** It ignores in-year instalments, separate provincial returns in a few jurisdictions, slips like T4s and T5s, and short fiscal periods from incorporation, amalgamation or wind-up. It assumes the year-end on file with CRA; confirm it in My Business Account first. **What if my corporation had a short first fiscal year?** The rule runs from the actual year-end, not a full twelve months. A corporation that incorporates mid-year with an early first year-end can have a T2 due much sooner than expected. Enter your real first year-end and diarise the payment date separately. ## Related reading [T-slips: who files what, for whom, by when](https://www.everstonecpa.com/t-slip-deadlines) [Never meet a CRA deadline by accident again](https://www.everstonecpa.com/deadline-reminders) [Put the next CRA deadline on your website one line of HTML](https://www.everstonecpa.com/widgets) [The twelve-month table of T2 deadlines](https://www.everstonecpa.com/year-end-filing-months) ## Want these numbers confirmed for your business? Send an enquiry to a Fraser Valley CPA. We will check the figures against your actual situation and quote a fixed fee. [Get My Fixed Quote](https://www.everstonecpa.com/book-online?service=corporate-tax#enquiry-form)[Book a Paid Advice Call](https://www.everstonecpa.com/advice-call) ## Have a question about this? Ask free through [the quick-question form](https://www.everstonecpa.com/quick-question); a CPA replies by email within one business day. For a proper look, a 45-minute **Advice Call** with a CPA is $225 plus GST, booked by email with a secure payment link and credited to your first invoice if you become a client within 60 days. Want us to take it on? [Send an enquiry](https://www.everstonecpa.com/book-online?service=corporate-tax#enquiry-form). [Ask a Free Question](https://www.everstonecpa.com/quick-question) [Book a Paid Advice Call](https://www.everstonecpa.com/advice-call) Email info@everstonecpa.com ★★★★★ “…have been completing my bookkeeping, taxes and financials for the last 2 years and they have been amazing. Thank you!” R. H. · Google review Want the reasoning behind the dates rather than just the dates? See [what drives your corporate filing deadline](https://www.everstonecpa.com/t2-deadline). --- Source: https://www.everstonecpa.com/t2-deadline-calculator Prices: https://www.everstonecpa.com/pricing · Contact: info@everstonecpa.com · https://www.everstonecpa.com/book-online