Key tax dates for Canadians in 2026
The timeline below covers the major 2026 Canadian tax deadlines — from the January 1 TFSA room reset to the March 2027 RRSP deadline. Past dates are dimmed; the next upcoming deadline is highlighted.
Two dates most Canadians get wrong: the RRSP deadline is NOT December 31 — contributions made by March 2, 2027 count for 2026. And self-employed filers get an extended filing deadline of June 15, 2026 for the 2025 return, but their balance owing is still due April 30.
On this page
Full timeline
Jan 1, 2026
EveryoneTFSA room resets
New $7,000 of TFSA contribution room becomes available for 2026.
Jan 31, 2026
EveryoneT4 / T5 slip deadline
Employers and financial institutions must mail T4 and T5 slips by this date.
Feb 24, 2026
EveryoneNETFILE opens for 2025 returns
CRA begins accepting 2025 T1 returns via NETFILE (exact date may vary — confirm at canada.ca/netfile).
Mar 15, 2026
Self-employedQ1 instalment due
First quarterly tax instalment for 2026 is due.
Mar 31, 2026
InvestorsT3 slip mailing deadline
Mutual fund trusts and ETFs must mail T3 slips by this date — often arrive in April.
Apr 30, 2026
EveryoneT1 filing deadline + 2025 balance owing
2025 personal tax return filing deadline. 2025 balance owing is also due today — even for self-employed filers.
Jun 15, 2026
Self-employedQ2 instalment due + self-employed filing deadline
Second quarterly instalment due. Also the extended filing deadline for self-employed 2025 T1 returns.
Sep 15, 2026
Self-employedQ3 instalment due
Third quarterly tax instalment for 2026.
Dec 15, 2026
Self-employedQ4 instalment due
Final quarterly instalment for 2026. Also a key year-end business expense deadline.
Dec 31, 2026
EveryoneYear-end hard deadline
Last day for 2026 TFSA, FHSA, RESP contributions; charitable donations; tax-loss selling; all 2026-year-end moves.
Mar 2, 2027
EveryoneRRSP deadline for 2026 tax year
Last day to make RRSP contributions deductible on the 2026 return. First 60 days of 2027.
Quarterly instalment dates
Quarterly instalments are required if net tax owing exceeds $3,000 (or $1,800 in Quebec) in 2026 and in at least one of 2024 or 2025. CRA sends instalment reminders in February and August — receiving one means you likely must pay.
| Quarter | Due date |
|---|---|
| Q1 | March 15, 2026 |
| Q2 | June 15, 2026 |
| Q3 | September 15, 2026 |
| Q4 | December 15, 2026 |
Interest on underpaid instalments is charged from the due date — not from April 30. If cumulative underpayment interest exceeds $1,000, CRA adds a 50% excess-interest surcharge on top. Use the instalment calculator on the Self-Employed page to estimate quarterly amounts using the prior-year method.
Filing and payment deadlines
April 30, 2026: filing deadline for most Canadians on their 2025 T1 return. Also the deadline for the 2025 balance owing — for all filers, including self-employed. Interest on unpaid 2025 tax starts May 1.
June 15, 2026: extended filing deadline for self-employed individuals and their spouses/common-law partners. Balance owing is still due April 30 — the extension is for the paperwork only.
March 2, 2027: RRSP contribution deadline for the 2026 tax year. Contributions made in the first 60 days of 2027 can be deducted on the 2026 return.
For the 2025 return filing guide including NETFILE software options, visit the Tax Filing 2025 section.
Year-end hard stops — December 31
The following actions must be completed by December 31 to count for the 2026 tax year. There are no grace periods for any of these:
- TFSA contributions — the 2026 room ($7,000 plus carry-forward) cannot be accessed retroactively. Unused room from 2026 carries forward to 2027.
- FHSA contributions — $8,000 annual limit (up to $16,000 with carry-forward from prior year). Hard December 31 deadline.
- RESP contributions — CESG is earned in the calendar year the contribution is made. Contributions after December 31 count toward 2027 CESG eligibility.
- Charitable donations — must be received (not postmarked) by December 31. No 60-day extension like RRSP.
- Tax-loss selling — trades must settle by December 31. For Canadian equities (T+1 settlement), the last trading day is approximately December 30.
- Business expense timing — deductible expenses paid or incurred by December 31 reduce 2026 self-employment income.
For a complete action list organized by category, see the Year-End Checklist.
Common mistakes
Mistake
Self-employed: paying the balance owing late because of the June 15 filing extension
The June 15 filing deadline extends the time to file the 2025 return — it does NOT extend the deadline to pay the balance owing. Interest on unpaid 2025 tax starts accruing from May 1, 2026 for all filers including self-employed.
Mistake
Waiting for T3 slips before filing
T3 slips from mutual funds and ETFs can arrive as late as March 31 or even April — after the RRSP contribution deadline in many cases. If you hold these in a non-registered account, filing may need to wait. Consider requesting an extension rather than filing with missing information and then amending.
Mistake
Missing the Q4 instalment on December 15, not December 31
The fourth quarterly instalment is due December 15 — two weeks before year-end. Interest on underpaid instalments accrues from the due date, not from April 30. The December 15 date is easy to miss while focused on year-end planning.
Quick wins
Quick win
Set calendar reminders for all four instalment dates in January
Schedule March 15, June 15, September 15, and December 15 with a 1-week advance reminder. Automate payments through CRA My Business Account so they run without manual action.
Quick win
File your 2025 return as early as possible — even if you can't pay yet
Filing early starts the refund clock, establishes CCB and GST credit entitlements, and gives CRA time to process before May 1. If you owe money and can't pay, file anyway — the late-filing penalty is far more expensive than interest alone.
Quick win
Mark December 31 as the TFSA and FHSA deadline, not the RRSP deadline
Most year-end urgency should focus on TFSA (use this year's $7,000 room), FHSA ($8,000 room), and charitable donations — all hard December 31 cutoffs. The RRSP can wait until March 2, 2027.
FAQ's
When is the RRSP contribution deadline for the 2026 tax year?
The RRSP contribution deadline for contributions deductible on your 2026 tax return is March 2, 2027 — the first 60 days of the 2027 calendar year. Contributions made after that date still count as RRSP contributions (room permitting) but apply to the 2027 tax year. Your 2026 RRSP contribution room is 18% of your 2025 earned income, up to a maximum of $33,810, plus any unused room from prior years shown on your 2025 Notice of Assessment.When does NETFILE open for 2025 tax returns?
NETFILE typically opens in mid-to-late February. For 2025 returns (filed in 2026), CRA opened NETFILE in approximately late February 2026. CRA announces the exact date on their NETFILE webpage each year — check canada.ca/netfile for confirmation. NETFILE for 2025 returns will accept electronic filings until January 29, 2027. If you file after that date, you must use a paper return or a tax professional with EFILE access (which has no closing date).Can I file my 2025 return before I receive all my T3 slips?
Technically yes, but it creates risk. T3 slips (from mutual funds, ETFs, and trusts) have a mailing deadline of March 31 — so they can legally arrive in early April. If you file in February and later receive a T3 with income, you must amend your return (via ReFILE or T1-ADJ). Amending is not a problem per se, but a T3 showing additional income can create a balance owing plus interest from April 30. If you hold mutual funds, ETFs, or any trust units in non-registered accounts, consider waiting until mid-April to file. T4 and T5 slips must be mailed by January 31 — those are safer to have before February.If I'm self-employed, when is my tax balance actually due?
Self-employed individuals have two separate deadlines that are easy to confuse. The 2025 T1 return can be filed as late as June 15, 2026. But any balance owing on that return is due April 30, 2026 — the same date as everyone else. Filing in June does not extend your payment deadline. Interest on the unpaid balance starts compounding daily from May 1. If you cannot pay by April 30, pay whatever you can to reduce the interest base, and consider contacting CRA about a payment arrangement.