--- title: "T2 Corporate Tax Deadline 2026: Payment Date vs Filing Date" url: https://www.everstonecpa.com/t2-deadline description: "The T2 deadline is two dates for one return, and most remember the later one. Check which applies to your year-end and what interest runs in between." type: service-or-info updated: 2026-10-05 summary: "Your T2 return is due six months after your fiscal year-end . The tax owing is due earlier — three months after year-end for a CCPC claiming the small business deduction, two months for other corporations. A December 31 year-end means the balance is due March 31 and the return June 30." faq_count: 8 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/) [Tax deadlines](https://www.everstonecpa.com/cra-tax-deadlines) T2 corporate deadline T2 deadline · 2026 # T2 corporate tax deadline *2026* Corporate deadlines are not calendar dates — they run from your [fiscal year-end](https://www.everstonecpa.com/glossary#fiscal-year-end). Here is how to find yours, and the payment date that comes first. If the payment date has already passed, interest is running now: [the penalty calculator](https://www.everstonecpa.com/late-filing-penalty-calculator) will tell you what it has cost so far. **Quick answer:** Your [T2 return](https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/corporations/corporation-income-tax-return.html) is due **six months after your fiscal year-end**. The tax owing is due earlier — **three months** after year-end for a [CCPC](https://www.everstonecpa.com/glossary#ccpc) claiming the small business deduction, **two months** for other corporations. A December 31 year-end means the balance is due March 31 and the return June 30. Filing and paying are two different deadlines, and the payment one comes first. [Ask us to check yours](https://www.everstonecpa.com/book-online). Both corporate deadlines are measured from your own year end. Your dates depend entirely on your year-end. [Calculate my exact T2 dates](https://www.everstonecpa.com/t2-deadline-calculator) ## Two deadlines, and the expensive one comes first The most common corporate tax mistake we see: marking the six-month filing date and paying then. Interest started months earlier, at the CRA’s prescribed rate, compounded daily and not deductible. Filing on time and paying late still costs. [Estimate your corporate tax](https://www.everstonecpa.com/corporate-tax-estimator) gives a working figure well before the balance is due. Corporate balance-due and T2 filing dates, by fiscal year-end month | Fiscal year-end | Balance due (CCPC w/ SBD) | T2 filing due | | December 31 | March 31 | June 30 | | March 31 | June 30 | September 30 | | June 30 | September 30 | December 31 | | September 30 | December 31 | March 31 | ## What late filing costs a corporation The late-filing penalty is **5% of the unpaid balance plus 1% for every complete month the return is late** (max 12 months, so 17%). After a CRA demand and a late filing in any of the three prior years: **10% plus 2% per month**, up to 20 months. Plus interest. Filing a nil or loss-year return still matters: the CRA expects a T2 from every Canadian corporation every year, whether or not it earned anything. ## Instalments run alongside all of this If your net federal tax owing exceeded $3,000 in the current year or either of the two prior years, monthly or quarterly [instalments](https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/corporations/corporation-payments/paying-instalments.html) are generally required. A corporation is exempt in its **first** tax year, which is exactly why year two feels like a cash-flow shock. [Check whether instalments apply to you](https://www.everstonecpa.com/tax-instalment-calculator) ## Related [The full penalty breakdown](https://www.everstonecpa.com/blog/t2-deadline-penalties-canada) · [Choosing your fiscal year-end](https://www.everstonecpa.com/blog/corporate-fiscal-year-end-canada-how-to-choose) · [We file T2 returns at a fixed fee](https://www.everstonecpa.com/tax-services) Never miss it again Subscribe to our Canadian tax deadline calendar — the fixed CRA dates land in your calendar every year with a reminder a week ahead. [Add the deadline calendar](https://www.everstonecpa.com/cra-tax-deadlines#ics) General information current as of July 2026 , not advice for your situation. Dates that fall on a weekend or public holiday move to the next business day — always confirm the current year. Please [speak with a CPA](https://www.everstonecpa.com/book-online) about your circumstances. ## When is my T2 due? Enter your fiscal year-end. Payment comes before filing. The date appears straight away. This calculator needs JavaScript. [See this year’s dates](https://www.everstonecpa.com/cra-tax-deadlines). Runs in your browser; nothing you enter is sent anywhere. General information, not advice for your situation. ## Who this is for, and who it is not For owners who want the date right and payment on time. Already past both? [what the delay has cost](https://www.everstonecpa.com/late-filing-penalty-calculator) and a recovery plan matter more. ## Where we work The fee is the same wherever you are. That holds wherever the business is. Some of the places we work: [Accountant in Abbotsford](https://www.everstonecpa.com/accountant-abbotsford) · [Chilliwack accounting firm](https://www.everstonecpa.com/accountant-chilliwack) · [Accounting firm in Langley](https://www.everstonecpa.com/accountant-langley) · [Mission accounting firm](https://www.everstonecpa.com/accountant-mission) · [Fraser Valley](https://www.everstonecpa.com/accountant-fraser-valley) · [Vancouver](https://www.everstonecpa.com/accountant-vancouver). ## What happens when you get in touch If the date on this page is closer than you would like, this is what happens next. - **A free thirty-minute conversation.** What you do, what is filed and what is overdue. You leave with a fixed fee in writing and no obligation to take it. - **Access, in the first week.** We are [authorized with the CRA](https://www.everstonecpa.com/forms/aut-01), so notices and balances get looked up rather than requested from you. If you are [switching firms](https://www.everstonecpa.com/switching-accountants), your file is requested the same week. - **Current, then ahead.** Books set up or brought current, anything overdue scheduled oldest year first, and the next twelve months of deadlines set before they arrive. [Send an enquiry](https://www.everstonecpa.com/book-online), or [ask one question first](https://www.everstonecpa.com/quick-question) — both go to a CPA, not a queue. ## Add these deadlines to your calendar Subscribe once and the fixed CRA dates appear in your calendar every year, each with a reminder a week ahead. No signup, nothing tracked. [Subscribe (auto-updates)](webcal://www.everstonecpa.com/calendar/canadian-tax-deadlines.ics) [Download .ics](https://www.everstonecpa.com/calendar/canadian-tax-deadlines.ics) **How to add it — Google, Outlook, AppleGoogle Calendar:** Settings → *Add calendar* → *From URL* → paste https://www.everstonecpa.com/calendar/canadian-tax-deadlines.ics → *Add calendar*. **Outlook:** Calendar → *Add calendar* → *Subscribe from web* → paste the same URL → name it “Tax deadlines” → *Import*. **Apple Calendar:** File → *New Calendar Subscription* → paste the URL → set auto-refresh to weekly. On iPhone: Settings → Apps → Calendar → Accounts → Add Account → Other → Add Subscribed Calendar. Covers the fixed calendar dates only. Your corporate T2 and balance-due dates depend on your fiscal year-end. Use the [our T2 deadline tool](https://www.everstonecpa.com/t2-deadline-calculator) for those. Common questions ## T2 corporate deadline FAQ **When is the T2 corporate tax return due?** Six months after the corporation’s fiscal year-end. For a December 31 year-end, 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 due?** Two or three months after year-end, depending on the corporation. A Canadian-controlled private corporation claiming the small business deduction generally gets three months; other corporations get two. This is earlier than the filing deadline. **What is the penalty for filing a T2 late?** 5% of the unpaid balance plus 1% for each complete month late, up to 12 months. For a repeat late filer that the CRA has demanded a return from, it doubles to 10% plus 2% per month for up to 20 months. **Do I have to file a T2 if the corporation had no income?** Yes. Every Canadian corporation must file a T2 for every tax year, including nil and loss years. Not filing starts the penalty and compliance clock even when no tax is owing. **What happens if my corporation has a short fiscal year?** Deadlines run from your actual year-end, so a mid-year incorporation with an early first year-end can have a T2 due soon. Amalgamations and wind-ups also create short years. Check the year-end the CRA has on file; assuming December 31 is a costly error. **Can I file the T2 late if I have already paid what I owe?** You can, but should not. Paying in full by the due date can reduce the penalty to nothing, but elections and claims tied to on-time filing are still lost. Filing and payment are separate obligations. **Do I still file if the corporation was dormant all year?** Yes. Every corporation files a T2 for every fiscal year, earnings or not, on the normal schedule. Dormant companies left unfiled pile up returns that must be caught up before a clean dissolution. A yearly nil return is far simpler. Filing on time still leaves the [balance owing](https://www.canada.ca/en/revenue-agency/services/tax/businesses/topics/corporations/corporation-payments.html). If the corporation cannot cover it, [arranging payment terms with CRA](https://www.everstonecpa.com/blog/cra-payment-arrangements-cant-pay-tax-canada) costs considerably less than letting arrears interest run. If the return is already past its date, the [late-filing penalty calculator](https://www.everstonecpa.com/late-filing-penalty-calculator) shows what each further month is costing before you decide how fast to move. ## Related reading Guides that go deeper on what this page covers. [Never meet a CRA deadline by accident again](https://www.everstonecpa.com/deadline-reminders) [The 2026 automobile deduction limits — a $39,000 ceiling and a 73-cent allowance](https://www.everstonecpa.com/tax-update/automobile-deduction-limits-2026) [The 2026 CPP, CPP2 and EI figures](https://www.everstonecpa.com/tax-update/payroll-figures-2026) [How much does an accountant cost in BC? (2026 fee guide)](https://www.everstonecpa.com/blog/how-much-does-an-accountant-cost-bc) [Corporate tax accountant for Aldergrove corporations](https://www.everstonecpa.com/corporate-tax-accountant-aldergrove) [Brackets and credits were indexed by 2.0% federally, 2.2% in BC](https://www.everstonecpa.com/tax-update/indexation-2026) [Amalgamation vs wind-up: which ends the tax year](https://www.everstonecpa.com/blog/amalgamation-vs-wind-up-canada) [Every fiscal year-end and its filing month](https://www.everstonecpa.com/year-end-filing-months) [Put these dates on your own site](https://www.everstonecpa.com/widgets)[How to file a T2 return](https://www.everstonecpa.com/blog/how-to-file-t2-return-canada)[Reading a notice of assessment](https://www.everstonecpa.com/blog/cra-notice-of-assessment-explained) The deadline is the last step of a longer process — the [corporate year end hub](https://www.everstonecpa.com/year-end-hub) covers what to decide before the year closes and what happens after. --- Source: https://www.everstonecpa.com/t2-deadline Prices: https://www.everstonecpa.com/pricing · Contact: info@everstonecpa.com · https://www.everstonecpa.com/book-online