This is grade A work and advice…... It’s empowering to get your best thinking behind our decision making.
RO, Tampa, FL, 10/30/2025
Canadian Important Dates
The following deadline dates apply to Canadian returns which are required to be filed during 2026. To avoid penalties all returns must be postmarked by the due date specified:
Individuals
April 30, 2026
- Deadline to file 2025 personal income tax returns to the CRA and Revenue Quebec.
- Deadline for payment of 2025 personal taxes payable to the CRA or Revenue Quebec.
- Deadline to file Form T1135, Foreign Income Verification Statement for 2025.
- Deadline for payment of 2025 personal taxes for self-employed individuals and their spouses to the CRA or Revenue Quebec.
- Deadline to file the Underused Housing Tax (UHT) return, for 2025.
June 15, 2026
- Deadline to file 2025 personal income tax returns to the CRA and Revenue Quebec for self-employed individuals and their spouses.
- Deadline to file 2025 Form T1135 for self-employed individuals and their spouses.
- Deadline to file 2025 GST/HST annual return for self-employed individuals with a December 31st year-end.
- Deadline to file 2025 Form T1159, Income Tax Return for Electing under Section 216, if Form NR6 has been filed and approved for the year.
- Deadline to file 2025 Form T1134, Information Return Relating to Controlled and Non-Controlled Foreign, for individuals.
Payroll Withholding Taxes:
Final payment date for 2025 payroll source deduction to CRA is January 15, 2026.
Slips and Summary Information Returns:
- T4, T4A, T4A-NR and T5 annual information returns – February 28, 2026
- T3 annual information returns – March 30, 2026
- NR4 annual information returns – March 31, 2026
Registered Retirement Savings Plan:
An RRSP contribution must be made by March 03, 2026 to be considered deductible for 2025. The 2025 RRSP maximum deduction limit is $32,490.
Quarterly Personal Tax Installments for 2026:
March 15, 2026 – deadline for the first quarter payment
June 15, 2026 – deadline for the second quarter payment
September 15, 2026 – deadline for the third quarter payment
December 15, 2026 – deadline for the fourth quarter payment
Deceased Taxpayers:
Deadline for filing of the returns is:
- Death January 1 to October 31 - April 30th in year following death;
- Death November 1 to December 31 - Six months after date of death.
Corporation Income Tax Return (T2)
- Payment of expected tax due - Three months after the fiscal year-end date.
- Filing of tax return –Six months after the fiscal year-end date.
- Filing of Form T1135, Foreign Income Verification Statement - Same filing due date as corporation’s income tax return.
- Filing of Form T1134, Information Return Relating to Controlled and Not-Controlled Foreign Affiliates –Ten months after the fiscal year-end date.
Trust Returns (T3)
T3 Trust income tax returns and Schedule 15 (Beneficial Ownership Information of a Trust) – 90 days after the year-end date.
For tax years ending after December 30, 2025 – March 31, 2026.