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T2 deadline · 2026

T2 corporate tax deadline 2026

Corporate deadlines are not calendar dates — they run from your 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 will tell you what it has cost so far.

Quick answer: 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.

Filing and paying are two different deadlines, and the payment one comes first. Ask us to check yours.

A corporation’s deadlines are durations measured from its own fiscal year end rather than fixed calendar dates — the balance owing falls due two or three months after it and the return six months after it — which is why the expensive deadline arrives first and interest can be running months before the return is even due — Both corporate deadlines are measured from your own year end.

Your dates depend entirely on your year-end.

Calculate my exact T2 dates

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 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 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

The full penalty breakdown · Choosing your fiscal year-end · We file T2 returns at a fixed fee

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.

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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.

When is my T2 due?

Enter your fiscal year-end. Payment comes before filing. The date appears straight away.

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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 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 · Chilliwack accounting firm · Accounting firm in Langley · Mission accounting firm · Fraser Valley · 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, so notices and balances get looked up rather than requested from you. If you are switching firms, 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, or ask one question first — 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.

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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 our T2 deadline tool 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 →

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. If the corporation cannot cover it, arranging payment terms with CRA costs considerably less than letting arrears interest run.

If the return is already past its date, the late-filing penalty calculator shows what each further month is costing before you decide how fast to move.