Important Dates

January 31, 2026

• Pay interest on employee or shareholder loans due to corporations

February 28, 2026

• T4 slips and summary information returns filings

• T5 slips and summary  information returns filings

• NR4 return  filings

• RRSP contributions

• Payment of balance of Non-CCPC corporate taxes with calendar year-ends

• T737-RCA slips and summary information  returns filings

March 15, 2026

• Payment of first individual's income  tax installment

March 31, 2026

• T3 trusts and estate returns filings

• WSIB annual return filings

• T5013 partnership annual information  return filings

• GST return annual filings for other than individuals

• Payment of balance of CCPC corporate  taxes with calendar year-ends

April 30, 2026

• Employees T1 personal income tax  return filings and tax payment

• S. 216 non-resident income tax return filings (NR6) and tax payment

• Payments of individual self employed  professionals and business owners taxes and GST

June 15, 2026

• Filings of individual self employed  professional and business owners T1  personal tax and HST returns

• Payment of second individuals income  tax installment

June 30, 2026

• Corporate T2 income tax returns  filings for calendar year-end  corporations

• S. 216 non-resident income tax return filings (approved NR6)

• T5018 statement of contract payments  for calendar year filings

• Deadline for payment of accrued  salaries and director's fees

September 15, 2026

• Payment of third individuals income  tax installment

September 30, 2026

• Last date for individuals to utilize  their HBP RRSP withdrawal

December 15, 2026

• Payment of last individuals income  tax installment

December 31, 2026

• Sale of capital property to trigger  capital gains & losses

• Make donations

• Purchase tax shelters, accrued  salaries, director's fees, and dividends

Quarterly

Last day of month

• HST payments

• Personal tax installments

Monthly

Last day of following month

• WSIB payments

Last day of month

• Corporate tax installments

The 15th of each month

• ETD (Employee payroll tax deductions)  payments