This CRA deadline calendar covers the business and employer dates that matter from late October 2026 through 2027: payroll remittances, T4 slips, GST/HST returns, corporate tax balance-due dates, instalments and the main provincial filings. Each date was checked against CRA or provincial pages and each weekday was calculated, so you can see where the weekend rule moves it. It is written for owners and employers in Canada, including U.S. and India-linked owners who keep three calendars.
How does the weekend and holiday rule work?
If a due date falls on a Saturday, Sunday or CRA-recognized public holiday, a return or payment is on time if the CRA receives it on the next business day. The CRA's public holidays page lists 2026 only: January 1, April 3, April 6, May 18, June 24 (Quebec only), July 1, August 3 (outside Quebec), September 7, September 30, October 12, November 11, December 25 and December 26. The 2027 list was not published when we checked, and none of the 2027 dates below falls on a day we expect to be a holiday.
CRA deadline calendar: which dates are still ahead in 2026?
| Date | What is due | Note |
|---|---|---|
| Mon, Nov 2, 2026 | GST/HST: July to September quarter, and September monthly | October 31 is a Saturday |
| Tue, Nov 10, 2026 | Accelerated threshold 1 payroll: second half of October | Due the 10th |
| Mon, Nov 16, 2026 | Regular payroll remittance for October pay | November 15 is a Sunday |
| Wed, Nov 25, 2026 | Accelerated threshold 1 payroll: November 1 to 15 | Due the 25th |
| Mon, Nov 30, 2026 | GST/HST: October monthly; T2 balance for September 30 year-ends (two-month rule) | Corporate monthly instalment too |
| Thu, Dec 10, 2026 | Accelerated threshold 1 payroll: second half of November | Due the 10th |
| Tue, Dec 15, 2026 | Regular payroll for November pay; individual instalment; BC EHT instalment | Fourth individual instalment |
| Thu, Dec 31, 2026 | T2 for June 30 year-ends; three-month balance for September 30 year-ends; two-month balance for October 31 year-ends; GST/HST November monthly | Quarterly corporate instalment date |
Accelerated threshold 2 remitters pay on the third working day after the 7th, 14th, 21st and month-end.
What are the CRA deadlines in 2027?
| Date | What is due |
|---|---|
| Fri, Jan 15, 2027 | Regular payroll for December pay; quarterly remitters for October to December |
| Mon, Feb 1, 2027 | GST/HST: October to December quarter and December monthly (January 31 is a Sunday); T2 for July 31, 2026 year-ends; three-month balance for October 31 year-ends |
| Mon, Mar 1, 2027 | T4 and T4A slips and summaries for 2026; two-month tax balance for December 31, 2026 year-ends (February 28 is a Sunday) |
| Mon, Mar 15, 2027 | First 2027 individual instalment; Ontario EHT annual return; regular payroll for February pay |
| Wed, Mar 31, 2027 | T2 for September 30, 2026 year-ends; T5013 for partnerships with individual partners; BC EHT return and payment; GST/HST annual return for December 31, 2026 year-ends (non-sole-proprietors); three-month balance for December 31 year-ends |
| Fri, Apr 30, 2027 | 2026 T1 filing and balance owing; GST/HST payment for sole proprietors with a December 31 year-end; GST/HST for January to March quarter; T2 for October 31, 2026 year-ends |
| Tue, Jun 15, 2027 | T1 filing for self-employed individuals; second instalment; GST/HST return for sole proprietors with December 31 year-ends |
| Wed, Jun 30, 2027 | T2 for December 31, 2026 year-ends; Form T106 for the same year-end |
| Wed, Sep 15, 2027 | Third 2027 individual instalment |
| Mon, Nov 1, 2027 | Form T1134 for December 31, 2026 year-ends (ten months is October 31, a Sunday) |
| Wed, Dec 15, 2027 | Fourth 2027 individual instalment |
Payroll for later months follows the 15th; May 15, 2027 is a Saturday, so Monday, May 17 applies. The July to September 2027 GST/HST quarter is due October 31, 2027, a Sunday. Our individual deadlines guide covers the T1 side.
How do you work out your corporation's own dates?
- Take the fiscal year-end. The T2 is due six months later.
- The balance of tax is due two months after year-end, or three months after for a CCPC that claims the small business deduction (or did last year) with prior-year taxable income within its business limit.
- Instalments are monthly on the last day of each month, or quarterly for an eligible small CCPC with taxable income of $500,000 or less and taxable capital of $10 million or less.
- Apply the weekend and holiday rule to each date.
| Year-end | T2 due | Balance due, 2 months | Balance due, 3 months (qualifying CCPC) |
|---|---|---|---|
| Sep 30, 2026 | Mar 31, 2027 | Nov 30, 2026 | Dec 31, 2026 |
| Oct 31, 2026 | Apr 30, 2027 | Dec 31, 2026 | Feb 1, 2027 |
| Dec 31, 2026 | Jun 30, 2027 | Mar 1, 2027 | Mar 31, 2027 |
Which provincial and registry dates should you add?
- Ontario: EHT return March 15; annual return within six months of year-end.
- British Columbia: EHT instalments June 15, September 15, December 15 and final return March 31; annual report within two months of the anniversary; PST by the last day of the month after each period.
- Saskatchewan: PST by the last day of the month after the period when filed electronically.
- Federal corporations: annual return within 60 days after the anniversary.
- Alberta and Quebec: AT1 and CO-17 returns six months after year-end.
What do missing deadlines cost?
| Failure | Charge |
|---|---|
| T2 late | 5% of unpaid tax plus 1% per full month, up to 12 months |
| Payroll remittance late | 3% (1 to 3 days), 5% (4 or 5), 7% (6 or 7), 10% (more than 7 or unpaid) |
| T4 or T4A late | Greater of $100 or $10 a day (1 to 50 slips), up to $1,000 |
| GST/HST return late | 1% of the balance plus one quarter of 1% per full month, up to 12 months |
| Interest on overdue amounts | 7% for October 1 to December 31, 2026; corporations earn 3% on overpayments |
Worked example: a December 31 year-end CCPC
Cedar Ridge Services Ltd. is a Kitchener CCPC with a December 31 year-end and a claimed small business deduction. It pays 12 employees and files GST/HST quarterly. Its calendar: November 16 (October payroll), December 15 (payroll), January 15, 2027 (December payroll), February 1 (Q4 GST/HST), March 1 (T4 slips), March 15 (Ontario EHT return if registered), March 31 (tax balance) and June 30 (T2). If it misses February 1 and files the GST/HST return three months late with an $8,000 balance, the penalty is $80 plus $60, or $140.
Mistakes to avoid
- Using a prior-year calendar: February 28 fell on a Saturday in 2026 and a Sunday in 2027.
- Mixing up the T2 filing date with the earlier balance-due date.
- Assuming the CRA's June 15 self-employed date delays payment.
- Forgetting provincial deadlines that the CRA calendar does not show, including Alberta and Quebec returns.
A note for U.S.- and India-linked owners
Compare this calendar with the U.S. federal tax calendar for 2026 and 2027 and the India compliance calendar for FY 2026-27; the three-country deadline comparison lines them up. A Canadian corporation's year-end often differs from the U.S. owner's, so U.S. information returns may fall at different times. Cross-border reporting that rides on these dates includes FBAR and T1135; see our FBAR guide, India advance tax and interest and the three-country foreign account reporting comparison.
How we can help
We are a U.S. CPA firm in Aurora, Illinois. We build one deadline calendar for clients with U.S., Canadian and Indian filings and coordinate with your Canadian CPA and Indian Chartered Accountant, who handle the CRA and Indian filings. See our business tax returns and planning and payroll and employer compliance services, and our guide to CRA penalties and interest.
Frequently asked questions
When are T4 slips due for 2026?
By the last day of February 2027. February 28, 2027 is a Sunday, so filings received by Monday, March 1, 2027 are on time.
When is the GST/HST return due for the July to September 2026 quarter?
One month after the quarter, October 31, 2026. That is a Saturday, so the next business day, Monday, November 2, 2026, applies.
When is my corporation's T2 due?
Six months after your fiscal year-end. A December 31, 2026 year-end gives June 30, 2027.
What is the CRA interest rate right now?
7% on overdue taxes for October 1 to December 31, 2026. Prescribed rates reset every quarter.
Official sources
- CRA: 2027 tax deadlines for Canadian businesses and self-employed individuals
- CRA: Public holidays
- CRA: Payroll remittance due dates
- CRA: Corporation instalment dates and balance-due day
- CRA: GST/HST reporting requirements and deadlines
- CRA: Prescribed interest rates, October to December 2026
This page summarizes public guidance in plain language. If anything here differs from the official source, the official source controls.
General information only. It is not tax, legal, accounting or immigration advice for your situation, and rules change; confirm the current rules with the official source or a licensed professional in the relevant country.