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A working calendar of the CRA deadlines that affect most Canadian small businesses, and the guides we find ourselves sending to clients most often.
A working calendar of the CRA deadlines that affect most Canadian small businesses, and the guides we find ourselves sending to clients most often.
01 Filing calendar
01 Filing calendar
CRA deadlines
at a glance.
CRA deadlines
at a glance.
CRA deadlines
at a glance.
Fixed-date deadlines are listed as dates. Anything driven by your own fiscal year-end is expressed as an interval, because a single date would be wrong for most readers.
Personal
Personal
Filing
Applies to
Due
RRSP contribution deadline
RRSP contribution deadline
Individuals
Individuals
60 days after year-end
60 days after year-end
T1 personal return
T1 personal return
Individuals
Individuals
April 30
April 30
Balance owing — personal
Balance owing — personal
All individuals
All individuals
April 30
April 30
T1 — self-employed
T1 — self-employed
Self-employed and spouses
Self-employed and spouses
June 15
June 15
Personal tax instalments
Personal tax instalments
Individuals who owe instalments
Individuals who owe instalments
Mar 15 · Jun 15 · Sep 15 · Dec 15
Mar 15 · Jun 15 · Sep 15 · Dec 15
Corporate
Corporate
Filing
Applies to
Due
T2 corporate return
T2 corporate return
All corporations
All corporations
6 months after fiscal year-end
6 months after fiscal year-end
Corporate balance due
Corporate balance due
Most corporations
Most corporations
2 months after fiscal year-end
2 months after fiscal year-end
Corporate balance due — eligible CCPCs
Corporate balance due — eligible CCPCs
CCPCs claiming the small business deduction
CCPCs claiming the small business deduction
3 months after fiscal year-end
3 months after fiscal year-end
GST/HST — annual filer
GST/HST — annual filer
Annual filers
Annual filers
3 months after fiscal year-end
3 months after fiscal year-end
GST/HST — quarterly filer
GST/HST — quarterly filer
Quarterly filers
Quarterly filers
1 month after each quarter
1 month after each quarter
Payroll & information slips
Payroll & information slips
Filing
Applies to
Due
T4 and T4A slips
T4 and T4A slips
Employers and payers
Employers and payers
Last day of February
Last day of February
T5 slips
T5 slips
Payers of investment income
Payers of investment income
Last day of February
Last day of February
Source deduction remittance
Source deduction remittance
Regular remitters
Regular remitters
15th of the following month
15th of the following month
T5018 contract payments
T5018 contract payments
Construction businesses
Construction businesses
6 months after reporting period end
6 months after reporting period end
T3010 charity return
T3010 charity return
Registered charities
Registered charities
6 months after fiscal year-end
6 months after fiscal year-end
Deadlines falling on a Saturday, Sunday or public holiday move to the next business day. Corporate dates depend on your fiscal year-end, and instalment obligations depend on your prior-year tax. This table is general information, not advice for your situation — confirm your own dates with us before relying on them.
02 Guides
02 Guides
Written for owners,
not accountants.
Written for owners,
not accountants.
Written for owners,
not accountants.
Replace these with your own articles. Two or three genuinely useful guides outperform a blog updated once and abandoned.
Replace these with your own articles. Two or three genuinely useful guides outperform a blog updated once and abandoned.
Guide
Guide
Should you incorporate yet?
Should you incorporate yet?
The income level where incorporation usually starts to pay, and the costs people forget to count.
The income level where incorporation usually starts to pay, and the costs people forget to count.
Guide
Guide
Salary or dividends?
Salary or dividends?
How owner compensation actually gets decided, and why the answer changes with RRSP room and CPP.
How owner compensation actually gets decided, and why the answer changes with RRSP room and CPP.
Guide
Guide
What the CRA expects you to keep
What the CRA expects you to keep
Record retention in practice: what to keep, in what form, and for how long.
Record retention in practice: what to keep, in what form, and for how long.
Checklist
Checklist
Year-end checklist for owner-managed businesses
Year-end checklist for owner-managed businesses
What to gather before your year-end meeting so the engagement runs without three rounds of follow-up.
What to gather before your year-end meeting so the engagement runs without three rounds of follow-up.
Book a consultation
Book a consultation
Want your own dates
tracked for you?
Want your own dates
tracked for you?
Want your own dates
tracked for you?
Clients get their filing calendar built around their own fiscal year-end, with reminders before each deadline rather than after it.
Clients get their filing calendar built around their own fiscal year-end, with reminders before each deadline rather than after it.
Book a consultation
Call the office
Ledgerline
Chartered Professional Accountants
Street address · City, Province, Postal code
Firm
Information on this website is general in nature and is not accounting, tax or legal advice. Filing dates vary with your fiscal year-end and move when they fall on a weekend or public holiday. Speak with us about your own circumstances before acting.
© 2026 Ledgerline. All rights reserved.
Registered with CPA Ontario
Ledgerline
Ledgerline
Chartered Professional Accountants
Street address · City, Province, Postal code
Firm
Information on this website is general in nature and is not accounting, tax or legal advice. Filing dates vary with your fiscal year-end and move when they fall on a weekend or public holiday. Speak with us about your own circumstances before acting.
© 2026 Ledgerline. All rights reserved.
Registered with CPA Ontario
Ledgerline
Ledgerline
Chartered Professional Accountants
Street address · City, Province, Postal code
Firm
Information on this website is general in nature and is not accounting, tax or legal advice. Filing dates vary with your fiscal year-end and move when they fall on a weekend or public holiday. Speak with us about your own circumstances before acting.
© 2026 Ledgerline. All rights reserved.
Registered with CPA Ontario
Ledgerline