January 2026

Tax Deadlines for Corporations

T4 Statement of Remuneration Paid

Employers have to file a T4 information return (T4 summary and T4 slips) by February 28, 2026. However, as the due date falls on a Saturday this year, you have up to the following business day, which is Monday, March 2, 2026. The T4 slips have to be distributed to all employees by this deadline to avoid penalties.

T5 Return of Investment Income

The T5 information return (T5 summary and T5 slips) reports various types of investment income, such as dividends, and interest. The T5 summary and slips are due by March 2, 2026 (as February 28, 2026 falls on a weekend). The T5 slips have to be distributed to the recipients by this deadline to avoid penalties.

NR4 Statement of Amount Paid or Credited to Non-Residents of Canada

The NR4 return (NR4 Summary and NR4 slips) reports amounts paid to non-residents of Canada that are subject to Canadian withholding tax, such as dividends, interest, royalties, and management fees. It also reports amounts which are exempt of withholdings. If you paid or credited an amount to a non-resident of Canada, you may have to complete an NR4 return. The deadline for the NR4 return is March 31, 2026.

Tax Returns for Corporations

The tax return for your corporation is due no later than six months after the end of its tax year. A tax year for a corporation is its fiscal period. If the due date falls on a weekend or public holiday, then the return is due on the following business day.

Tax Owing and Instalments

The balance of tax is due two or three months after the end of the tax year. Generally, the tax balance is due two months after the end of the tax year, however, if you meet certain criteria, the deadline may be extended by an additional month. Corporations that were a Canadian-controlled private corporation (CCPC) in the prior or current tax year may qualify for the extended deadline, which is 3 months after the end of the tax year. Tax instalments are due at the end of each month or at the end of each quarter of a tax year.

The above are some common important tax due dates for corporations in 2026. Others may apply to your corporation, so please contact us to discuss your specific tax situation and to determine if other tax deadlines apply to you.

Tax Deadlines for Individuals

Registered Retirement Savings Plan (RRSP)

The RRSP contribution deadline for 2025 is March 2, 2026 and the RRSP contribution limit for 2025 is $32,490. You can also start planning for your 2026 RRSP contributions, which can be up to $33,810.

2025 Charitable Donations

Donations made up to December 31, 2025 may be eligible for a tax credit on your 2025 return.

If you did not claim gifts made to charities and other qualified donees up to February 28, 2025, on your 2024 personal income tax return, you can still claim the amount on your 2025 return.

First Home Savings Account (FHSA)

The contribution deadline for the FHSA is always on December 31, or the last business day in December, whichever comes first. For the 2025 year, the deadline was Wednesday, December 31, 2025. For the 2026 year, the deadline is Thursday, December 31, 2026.

T4 (Statement of Remuneration Paid), T5 (Statement of Investment Income) & T5013 (Statement of Partnership Income) Slips

Employers have to distribute T4 slips to all employees and payors have to distribute T5 slips to all payees by February 28, 2026. However, as the due date falls on a Saturday this year, you have up to the following business day, which is Monday, March 2, 2026. T5013 slips have to be distributed to all partners by March 31, 2026.

NR4 Statement of Amount Paid or Credited to Non-Residents of Canada

If you paid or credited an amount to a non-resident of Canada, you may have to complete a NR4 return (NR4 summary and NR4 slip). For example, if a non-resident received rental income from Canada, a NR4 return must be filed for the withholding tax. The deadline for the NR4 return is March 31, 2026.

Tax Returns for Individuals

Your tax return is due on April 30, 2026. If you or your spouse or common law partner carried on a business in 2025 (self-employed), then your return is due on or before June 15, 2026. However, any balance of tax owing is due by April 30, 2026.

Tax Instalments

If you have to pay tax instalments in 2026, they are due on March 15, June 15, September 15 and December 15. If any of those days fall on a weekend or public holiday recognized by the CRA, then the instalment is due on the following business day.

The above are some common important due dates for individuals in 2026. Others may apply to you, so please contact us to discuss your specific tax situation and to determine if other tax deadlines apply to you.