CRA Tax Filing Deadlines for 2026: Complete Calendar

Getting dates wrong is one of the most avoidable tax mistakes Canadians make. Here is a complete calendar of every significant CRA deadline for the 2025 tax year (the return you file in 2026) and the penalties for missing them.

T1 Personal Tax Return — April 30, 2026

The standard deadline for filing your 2025 T1 personal income tax return is:

Thursday, April 30, 2026

This applies to most individuals: employees, retirees, investors, and anyone whose income does not come primarily from self-employment.

If April 30 falls on a weekend or holiday, the CRA extends the deadline to the next business day. In 2026, April 30 is a Thursday, so the deadline stands.

Balance owing: Any tax you owe must also be paid by April 30, even if you qualify for a later filing deadline. Interest begins accruing on unpaid balances from May 1 onward at the CRA’s prescribed rate (currently around 9-10% annually).

Self-Employed Filing Deadline — June 15, 2026

If you or your spouse or common-law partner carried on a business in 2025, you have until:

Monday, June 15, 2026

to file your return. This includes sole proprietors, freelancers, gig workers, and professionals with business income.

Important caveat: The extended filing deadline applies to filing only — not payment. Any balance owing must still be paid by April 30, 2026. Filing late but paying on time avoids late-filing penalties; missing the payment date triggers interest regardless of when you file.

RRSP Contribution Deadline — March 1, 2026

To claim an RRSP deduction on your 2025 tax return, contributions must be made by:

Sunday, March 1, 2026

The RRSP deadline is always 60 days after December 31 of the tax year. Contributions made between January 1 and March 1, 2026 can be applied to either 2025 or 2026 — you choose on your return (Form T1028 or directly on the T1).

Missing the March 1 deadline means the contribution counts toward 2026 instead. You do not lose the room — it carries forward — but you miss the 2025 deduction.

TFSA Contribution

There is no deadline for TFSA contributions — you can contribute at any time during the calendar year. However, re-contributing after a withdrawal must wait until January 1 of the following year (you do not get the room back in the same year). Over-contributions are penalized at 1% per month.

FHSA Contribution Deadline

First Home Savings Account contributions for the 2025 tax year must be made by:

December 31, 2025

Unlike RRSPs, FHSA contributions have no 60-day grace period into the following year. The 2025 annual limit is $8,000. Unused room from 2025 (up to $8,000) carries forward to 2026, but only if you opened your FHSA before December 31, 2025.

Tax Installment Deadlines (2026)

If you owe more than $3,000 in federal tax beyond withholdings (or $1,800 in Quebec), the CRA may require quarterly tax installments for the current tax year. For the 2026 tax year, installments are due:

Quarter	Due Date
Q1 2026	March 15, 2026
Q2 2026	June 15, 2026
Q3 2026	September 15, 2026
Q4 2026	December 15, 2026

Self-employed individuals, investors with large dividend/capital gains income, and retirees drawing on RRSPs or RRIFs often need to make installments. The CRA sends installment reminders if you owed more than $3,000 in either of the two preceding years.

Missing an installment is not a crime, but you will owe installment interest on any shortfall. You can avoid interest entirely by using the “prior year” or “current year” method, paying exactly what the CRA asks in its reminder notices.

Corporate Tax Filing

Canadian-Controlled Private Corporations (CCPCs) must file a T2 corporate return within 6 months of their fiscal year-end. A corporation with a December 31, 2025 year-end has until June 30, 2026. Any tax balance owing is due 3 months after year-end (March 31 for a December 31 year-end).

Penalties for Late Filing

Late-filing penalty

If you owe tax and file late, the penalty is:

5% of the balance owing + 1% for each additional full month late (up to 12 months)

If this is your second consecutive late filing, the rates double: 10% + 2% per month up to 20 months.

Failure to report income

If you fail to report more than $500 of income that was also unreported in one of the three preceding years, the penalty is 10% of the unreported amount. The province may add a matching provincial penalty.

Interest on unpaid balances

The CRA’s prescribed interest rate is updated quarterly. For 2025, the rate on overdue taxes is approximately 9% annually (compounded daily), significantly higher than savings account returns. Paying promptly is almost always financially better than letting a balance sit.

How to File

You can file your T1 via:

NETFILE-certified software (most common — free options include Wealthsimple Tax)
Paper return mailed to the appropriate tax centre (arrives more slowly; CRA recommends electronic filing)
EFILE through an authorized tax preparer
Auto-fill My Return in most software, pre-populating slips the CRA already has

Key Reminders

File even if you owe nothing — many benefit payments (CCB, CAIP, GST/HST credit) depend on having a filed return
CRA’s “My Account” portal lets you check your RRSP room, benefit payment history, and installment obligations year-round
Set up direct deposit to receive refunds and benefit payments faster