Every fiscal year-end, and the filing month it creates

Reviewed by EverStone CPA · August 2026

Quick answer: Your T2 corporate return is due six months after your fiscal year-end — so a December year-end files by June, a March year-end by September. The table below applies that rule to all twelve months. The trap is that the tax payment is generally due earlier than the return, which is why “when is my T2 due” is really two questions — our T2 deadline guide and calculator split them properly.

Find your year-end

Fiscal year-end	T2 filing deadline (6 months later)
January 31	July 31
February 28/29	August 28/29
March 31	September 30
April 30	October 31
May 31	November 30
June 30	December 31
July 31	January 31
August 31	February 28/29
September 30	March 31
October 31	April 30
November 30	May 31
December 31	June 30

Where a deadline lands on a weekend or holiday the CRA’s adjustment rules apply — see the deadlines page. A year-end on a day other than month-end shifts the arithmetic accordingly.

The payment comes before the paperwork

Filing six months out lulls people. The balance owing is generally due earlier than the return itself — and interest runs from the payment deadline, not the filing one. Which deadline applies to your corporation depends on its circumstances; the T2 deadline guide walks through it, and the calculator gives you both dates from your year-end.

Choosing a year-end, if you still can

New corporations choose their first year-end, and the choice sets this clock permanently — plus quieter things, like whether your filing season lands in your busy season. The considerations are covered in choosing your corporate year-end; it is a five-minute decision that deserves ten.

What we do with this

Clients’ deadlines are tracked from their year-end — filing, payment and instalments — so none of these dates is the owner’s job to remember. That is most of what “year-round” means: book a consult and stop carrying the calendar in your head.

Book a free consultation Call (604) 832-1743

General information, not tax advice. A letter’s own wording and dates govern — confirm anything that affects a decision on a free consult.

Common questions

My year-end is mid-month — does the table still work?+

The rule is the same — six months after your fiscal year-end — but from your exact date. A July 15 year-end files by January 15. The table shows month-ends because most corporations choose one.

Is the payment really due before the return?+

Generally yes, and it is the most expensive misunderstanding in corporate tax timing, because interest runs from the earlier date. Which payment deadline applies depends on the corporation — the T2 deadline guide sets out the cases.

Can I change my year-end?+

Changing an established fiscal year-end needs CRA approval and a business reason. The realistic moment of choice is incorporation — which is why the choosing guide is written for new corporations.

Do instalments follow the same clock?+

Instalments run through the year on their own schedule once they apply, which surprises profitable second-year corporations most — the instalments guide and calculator cover when they start.

Got a letter you’d rather not face alone?

Send it over before you respond. A CPA reads it, tells you what it actually asks, and what to send — free.

Book a free consultation