Personal tax deadline 2026

Reviewed by EverStone CPA · July 2026

The date most Canadians need, plus the one exception that trips up self-employed filers every year.

Next personal tax filing deadline

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.

Filing and paying a personal return are separate obligations with separate consequences: everyone files and pays by 30 April, while a self-employed filer or their spouse gets until 15 June to file but still owes the balance on 30 April, with interest running from 1 May — The self-employed extension moves the filing date, not the payment.

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

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.

Never miss it again

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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 about your circumstances.

Common questions

Personal tax deadline FAQ

When is the personal tax deadline in Canada?+

April 30 for most people — that is the deadline both to file your T1 return and to pay any balance owing. If the date falls on a weekend or holiday it moves to the next business day.

What is the deadline if I am self-employed?+

June 15 to file, but any balance owing is still due April 30. Interest begins accruing May 1 on unpaid amounts even though your filing deadline is later.

What is the penalty for filing my taxes late?+

If you owe money: 5% of the balance plus 1% for each full month the return is late, up to 12 months. Repeat late filing within three years can double it to 10% plus 2% per month, up to 20 months. If you owe nothing, there is no late-filing penalty.

What if I cannot pay what I owe?+

File on time anyway — that avoids the late-filing penalty entirely. Then set up a payment arrangement with the CRA through My Account or the collections line. Interest continues, but an active arrangement generally holds collections action back.

What is the deadline if I owe tax but my spouse is self-employed?+

When one spouse is self-employed, both get the later filing date, but the payment deadline stays at the ordinary date for both of you. That gap catches couples out every year: the return can be filed later while any balance owing is already accruing interest. If you expect to owe, pay an estimate by the earlier date and file when the paperwork is ready.

Do I have to file if I had no income?+

You are not always required to, but filing is usually still the right move. A return is what keeps benefit and credit payments flowing, builds RRSP contribution room, and establishes the record CRA works from. Skipping years with no income creates gaps that have to be filled in later, often at the exact moment you need a benefit or a mortgage approval.

What happens if CRA reassesses my return after I file?+

You receive a notice of reassessment explaining the change, and you have a limited window to object formally if you disagree. Many reassessments are simply a slip you did not include, matched from data CRA already holds. Respond within the deadline even if you intend to agree — the objection window closes on its own schedule regardless of how the conversation is going.

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.

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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.