Canadian Small Business Tax Deadlines for 2026: The Complete Calendar

Missing a CRA deadline is one of the most expensive, and most avoidable, mistakes a Canadian business owner can make. Here's the complete 2026 deadline calendar for small businesses — personal, corporate, GST/HST, and payroll — so nothing slips.

Personal Tax (T1)

• April 30, 2026 — T1 filing and balance owing for most individuals
• June 15, 2026 — filing deadline if you or your spouse are self-employed (but any balance owing is still due April 30)

Corporate Tax (T2)

• T2 return: due 6 months after your fiscal year-end
• Balance owing: due 2 months after year-end — or 3 months for a Canadian-controlled private corporation (CCPC) claiming the small business deduction

So a December 31 year-end means the balance is due March 31 (CCPC) and the return June 30. More in our T2 filing guide.

GST/HST

Payroll Remittances

Regular remitters must remit source deductions by the 15th of the month after the month employees were paid. Larger employers remit more often. See CRA payroll remittance.

Tax Instalments

If your net tax owing tops $3,000 two years running, the CRA requires quarterly instalments — March 15, June 15, September 15, December 15 for individuals; monthly for most corporations.

Want these dates managed for you? Our personal tax and corporate tax teams keep Calgary clients on schedule year-round. Get in touch.

Frequently Asked Questions

When are small business taxes due in Canada for 2026?

Personal T1 returns are due April 30, 2026 (June 15 if self-employed, but balances still due April 30). Corporate T2 returns are due six months after year-end, with the balance due two months after year-end (three months for a CCPC claiming the small business deduction).

When is the corporate tax balance due in Canada?

A corporation's tax balance is due two months after its fiscal year-end, or three months for a Canadian-controlled private corporation claiming the small business deduction. The T2 return itself is due six months after year-end.

When is the self-employed tax deadline in Canada?

Self-employed individuals (and their spouses) have until June 15 to file the T1 return, but any balance owing must still be paid by April 30 to avoid interest.

When do I have to pay tax instalments?

The CRA requires quarterly instalments when your net tax owing exceeds $3,000 in the current year and either of the two previous years. Instalment due dates for individuals are March 15, June 15, September 15, and December 15.

Have questions about business tax? Swift Accounting Ltd. helps Calgary business owners get it right. Contact us for a free consultation.