Personal tax deadline 2026
The date most Canadians need, plus the one exception that trips up self-employed filers every year.
Quick answer: Your T1 personal return and any balance owing are due April 30. If you or your spouse were self-employed during the year, you have until June 15 to file, but the balance is still due April 30. Filing late when you owe money costs 5% of the balance plus 1% per month, up to 12 months.
The two dates, and why the gap matters
Filing and paying are separate obligations with separate consequences. If you are self-employed, the later June 15 filing date does not extend the time to pay — interest starts running May 1 on anything unpaid. That single misunderstanding is behind a large share of the interest the CRA charges individuals each year.
When April 30 falls on a weekend or public holiday, the deadline moves to the next business day. The CRA treats a return as filed on time if it is received or postmarked by that date.
What late filing actually costs
| First time | Repeat within three years | |
|---|---|---|
| Base penalty | 5% of the balance | 10% |
| Each full month late | 1% | 2% |
| Capped at | 12 months | 20 months |
- If you owe nothing, there is no late-filing penalty. Filing late still delays benefits like the GST/HST credit and the Canada Child Benefit, which are calculated from your return.
- If you owe, the penalty is 5% of the balance plus 1% for each full month late, to a maximum of 12 months.
- Repeat late filing within the previous three years can double that to 10% plus 2% per month, up to 20 months.
- Interest is charged on both the unpaid tax and the penalty, compounded daily, and is not deductible.
The practical rule: file on time even when you cannot pay. The penalty is avoidable; the interest is not. Then arrange payment. See what the CRA will and will not do.
Instalments, if the CRA has asked for them
If you owe more than a threshold amount of tax two years running, the CRA will ask you to pay by quarterly instalment on March 15, June 15, September 15 and December 15. Those dates are in our subscribable calendar.
If you are behind by more than one year
Several unfiled years is more common than you would think, and it is fixable. Returns are filed oldest first so credits and carry-forwards flow through correctly. Where there is unreported income, the Voluntary Disclosures Program may provide penalty relief, but only if you come forward before the CRA contacts you about it. We handle catch-up personal filings at a fixed fee.
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 calendarGeneral 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 about your circumstances.
Personal tax deadline FAQ
When is the personal tax deadline in Canada?+
What is the deadline if I am self-employed?+
What is the penalty for filing my taxes late?+
What if I cannot pay what I owe?+
What is the deadline if I owe tax but my spouse is self-employed?+
Do I have to file if I had no income?+
What happens if CRA reassesses my return after I file?+
Behind, or cutting it close?
We handle catch-up filings all the time, including several years at once. Book a free consult and we will tell you exactly where you stand.
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.
How to add it — Google, Outlook, Apple
Google 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 work out your T2 filing date for those.
Talk to a CPA about this
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