KEY DATES

Personal tax runs on the calendar year. The return for a year is filed in the spring of the following year, while some planning deadlines fall in the year itself or early in the next. The dates below apply to the 2026 tax year (filed in 2027). When a deadline falls on a Saturday, Sunday or public holiday, the CRA treats a return or payment as on time if it is received or postmarked on the next business day.

DURING THE TAX YEAR (2026)

• March 15, June 15, September 15, December 15: quarterly instalment due dates for individuals required to pay by instalments.

• December 31: last day to make most tax-relevant transactions for 2026, including charitable donations, payment of eligible medical and child care expenses, FHSA contributions, tax-loss selling (trade date, with settlement by December 31), and RRSP contributions for those turning 71.

• December 31: province of residence is fixed for the year.

EARLY IN THE FOLLOWING YEAR (2027)

• Late February: employers and payers must issue T4, T4A and T5 slips by the last day of February.

• March 1, 2027: deadline for RRSP and PRPP contributions deductible for 2026 (60 days after year end).

• March 31: T3 slips and partnership T5013 slips are usually issued by this date.

• Late February: NETFILE and EFILE open for the new filing season.

FILING AND PAYMENT DEADLINES

• April 30, 2027: filing deadline for most individuals, and the deadline to pay any balance owing for 2026, including for the self-employed.

• June 15, 2027: filing deadline for self-employed individuals and their spouses or common-law partners. Interest on any balance still begins after April 30.

• Deceased persons: the final return is due the later of the normal deadline and six months after the date of death.

BENEFIT PAYMENT DATES

• Canada Child Benefit: monthly, usually around the 20th.

• Canada Groceries and Essentials Benefit: quarterly, in early January, April, July and October.

• Ontario Trillium Benefit: monthly on the 10th, or as a single July payment for small amounts.

• Canada Workers Benefit advance payments: quarterly, in January, July and October.

• Benefit year: runs July to June and is based on the return for the previous year, so the 2025 return determines payments from July 2026 to June 2027.

LIMITATION PERIODS

• Normal reassessment period: three years from the date of the original notice of assessment.

• Objection deadline: the later of 90 days after the notice of assessment and one year after the filing deadline.

• Refund and relief requests: the CRA can grant taxpayer relief for the previous ten calendar years.

• Record retention: keep records at least six years from the end of the tax year to which they relate.